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10-K true 2026-03-31 --03-31 2026 false 001-42592 OFA GROUP E9 609 Deep Valley Drive Suite 200 Rolling Hills CA 90274 (800) 418-5160 Class A Ordinary Shares, $0.001 par value per share OFAL NASDAQ No No Yes Yes Non-accelerated Filer true true false false false false 6838750 26370521 Cybersecurity Risk Management and Strategy<div> The management of the operation and the business affairs of a Cayman Islands company lies within the power of its board of directors. Directors of companies incorporated under the Companies Act are subject to both statutory obligations under the Companies Act as well as fiduciary duties under the common law to the extent applicable to Cayman Islands companies. In addition to the statutory duties which include duties such as reporting obligations, the maintenance of internal company registers, accounting requirements, etc., directors of Cayman Islands companies owe fiduciary duties including the duty to act in good faith and in the best interests of the company as well as a duty to act with care, skill and diligence under English common law principles. Maintaining sufficient protection against the increasing risks associated with cybercrime is one of the key challenges to the commercial world and, the overseeing of cybersecurity risks falls within the duties of the Company’s board of directors, including its independent directors. The independent directors oversee cybersecurity risks as of the date of this annual report. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_903_ecyd--CybersecurityRiskBoardOfDirectorsOversightTextBlock_c20250401__20260331_zAMIBFBzF0O4">Our board of directors plays an active role in monitoring cybersecurity risks and is committed to the prevention, timely detection, and mitigation of the effects of any such incidents on our operations. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_903_ecyd--CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250401__20260331_zjSR2ZRxI91c">In addition to regular reports from each of the board’s committees, the board receives regular reports from our management on material cybersecurity risks and the degree of our exposure to those risks. While the board oversees our cybersecurity risk management, management is responsible for day-to-day risk management processes. Management also works with <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_904_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250401__20260331_zt2W1k2qAfrh">third party service providers, i.e. software companies who provide software and antivirus supports to the Company to ensure appropriate controls are in place and to regularly monitor network activities. We believe this division of responsibilities is the most effective approach for addressing our cybersecurity risks and that our board leadership structure supports this approach. </div> Our board of directors plays an active role in monitoring cybersecurity risks and is committed to the prevention, timely detection, and mitigation of the effects of any such incidents on our operations. In addition to regular reports from each of the board’s committees, the board receives regular reports from our management on material cybersecurity risks and the degree of our exposure to those risks. While the board oversees our cybersecurity risk management, management is responsible for day-to-day risk management processes. Management also works with <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_904_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250401__20260331_zt2W1k2qAfrh">third party service providers, i.e. software companies who provide software and antivirus supports to the Company to ensure appropriate controls are in place and to regularly monitor network activities. We believe this division of responsibilities is the most effective approach for addressing our cybersecurity risks and that our board leadership structure supports this approach. true false false false false 2738 We have audited the accompanying consolidated balance sheets of OFA Group (the Company) as of March 31, 2026 and 2025 and the related statements of operations, statements of comprehensive (loss) income, statements of changes in shareholders’ equity, statements of changes in mezzanine equity and cash flows for the two years period then ended, and the related notes (collectively referred to as the consolidated financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Company as of March 31, 2026 and 2025, and the results of its operations and its cash flows for each of the years in the two years periods ended March 31, 2026, in conformity with accounting principles generally accepted in the United States of America. M&K CPAS, PLLC The Woodlands, Texas

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<p id="xdx_806_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_zhEhEYuPpWX" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">NOTE 1. NATURE OF BUSINESS AND ORGANIZATION OFA Group (the “OFA”) is a limited liability company established under the laws of the Cayman Islands on August 27, 2024. It is a holding company with no business operation. OFA, through its wholly-owned subsidiary, Office For Fine Architecture Limited (“OFA HK”), provides a wide range of service in Hong Kong, including interior design, fit out services, project management and application service. OFA HK provides design and fit out services for commercial and residential buildings. The design service includes both the consultation with its staff and the actual design work and OFA HK provides a specific conceptualized design with layout plans, detailed design drawings, advice relating to, among other things, budgetary consideration, optimal use of space, the materials, fittings, furniture, appliances and other items to be used with an aim to produce a preliminary design plan and quotation for clients’ considerations. Fit out works include installing protective materials to cover floors or walls, installing or constructing partition walls, windows and window frames and decorative fittings, furniture or fixtures, installing plumbing systems as well as installing switches, power outlets, telephone wiring, computer outlet covers and other electrical and wiring works. OFA HK is also focused on innovation, efficiency, and scalability, transitioning from a traditional project-based model to a subscription-based model for AI tools, real estate development and senior care infrastructure. In May 2025, OFA HK entered into a Co-Development Agreement (the “Co-Development Agreement”) with a third-party contractor to co-develop the OFA QikBIM system. Under that agreement the contractor will develop AI software for automated architectural design and generation of structural and MEP construction drawings. The system is being designed for use by architects and designers, with potential future inclusion of building authorities. In March 2026, the Company entered into a Real World Asset Tokenization Service Agreement (the “Tokenization Agreement”) with MD Queens Development LLC, or its designated special purpose vehicle (the “Real World Asset”), in connection with a proposed mixed-use real estate development project located in Long Island City, New York (the “Project”). Pursuant to the Tokenization Agreement, the Company, through its Hearth RWA tokenization platform, will provide certain blockchain-based tokenization infrastructure and related technology services in connection with the Project. Reorganization A reorganization of the corporate structure of the Company (the “Reorganization”) was completed on August 29, 2024. Prior to the Reorganization, OFA HK, the operating entity, was directly controlled by the R-Opus Inc., Consequently, OFA became the holding company of OFA HK on August 29, 2024. OFA and OFA HK resulting from Reorganization have always been under the common control of the same controlling shareholders before and after the Reorganization. The consolidation of these entities has been accounted for at historical cost and prepared on the basis as if the aforementioned transactions had become effective as of the beginning of the first period presented in the accompanying consolidated financial statements. Results of operations for the periods presented comprise those of the previously separate entities combined from the beginning of the period to the end of the period, eliminating the effects of any intra-entity transactions. The accompanying consolidated financial statements reflect the activities of OFA and the following: SCHEDULE OF CONSOLIDATED FINANCIAL STATEMENTS OF ENTITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 20%; text-align: left">Subsidiaries</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 2%; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; text-align: center; font: 10pt Times New Roman, Times, Serif; width: 14%; vertical-align: bottom">Date of Incorporation</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center; font: 10pt Times New Roman, Times, Serif; width: 14%; vertical-align: bottom">Jurisdiction of Formation</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center; font: 10pt Times New Roman, Times, Serif; width: 12%; vertical-align: bottom">Percentage of direct/indirect Economic Ownership</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">Principal Activities</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: middle">Office For Fine Architecture Limited (OFA HK)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_90B_edei--EntityIncorporationDateOfIncorporation_dd_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficeForFineArchitectureLimitedMember_zOgzH2OdjM7i" title="Date of incorporation">January 31, 2013</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center">Hong Kong</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficeForFineArchitectureLimitedMember_zXwnDMdkwN2j" title="Ownership percentage">100%</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"> </td> <td id="xdx_985_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficeForFineArchitectureLimitedMember_z1YKzQzItVj9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify" title="Principal Activities">Providing design, fit out, project management and application services for commercial, residential and industrial properties, real estate development, senior care infrastructure.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: middle">OFA Financial, Inc. (OFA Financial)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_906_edei--EntityIncorporationDateOfIncorporation_dd_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAFinancialIncMember_z92IOCNcAcG" title="Date of incorporation">June 11, 2025</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_905_ecustom--PlaceOfIncorporation_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAFinancialIncMember_zs1NUt15HElj" title="Place of incorporation">Delaware, USA</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAFinancialIncMember_zoORYrXtKnUc" title="Ownership percentage">100%</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"> </td> <td id="xdx_986_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAFinancialIncMember_zCvKDClwGoG6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify" title="Principal Activities">Empowering growth-stage and cross-border companies in their journey toward successful market entry and expansion in the United States.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: middle">OFA Financial HK Limited (HK Financial)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_90B_edei--EntityIncorporationDateOfIncorporation_dd_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAFinancialHKLimitedMember_zZuZhdWEcnQ4" title="Date of incorporation">September 10, 2025</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_906_ecustom--PlaceOfIncorporation_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAFinancialHKLimitedMember_zzl9JjnjulW9" title="Place of incorporation">Hong Kong</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_90A_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAFinancialHKLimitedMember_z2ebfsC5yNW3" title="Ownership percentage">100%</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"> </td> <td id="xdx_988_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAFinancialHKLimitedMember_zxDd2sZ553Hd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify" title="Principal Activities">Activities of head offices; management and management consultancy activities.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: middle">OFA Asset Management, Inc.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_903_edei--EntityIncorporationDateOfIncorporation_dd_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAAssetManagementIncMember_zsx74FOCeFf6" title="Date of incorporation">November 18, 2025</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_907_ecustom--PlaceOfIncorporation_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAAssetManagementIncMember_z9yDepVPAFfb" title="Place of incorporation">Delaware, USA</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAAssetManagementIncMember_zcExfCbmwRc3" title="Ownership percentage">100%</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td id="xdx_980_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAAssetManagementIncMember_z8TPkmHJ2ace" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify" title="Principal Activities">Holding and managing investment vehicles and special purpose entities focused on land development assets and digital assets; overseeing asset structuring, tokenization initiatives, and asset-level management.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: middle">Office for Fine Architecture, Inc.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_907_edei--EntityIncorporationDateOfIncorporation_dd_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficeForFineArchitectureIncMember_zGsQW03GkFD5" title="Date of incorporation">September 4, 2025</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_90E_ecustom--PlaceOfIncorporation_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficeForFineArchitectureIncMember_zgtHpREWNj6e" title="Place of incorporation">California, USA</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficeForFineArchitectureIncMember_zYGLRuj0GB02" title="Ownership percentage">100%</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td id="xdx_984_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficeForFineArchitectureIncMember_z7AtFvtZYtbd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify" title="Principal Activities">Providing architectural design, planning, and consulting services for U.S.-based projects, including coordination with clients, contractors, and regulatory authorities.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: middle">Hearth Labs Inc.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_90C_edei--EntityIncorporationDateOfIncorporation_dd_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--HearthLabsIncMember_zuj0qbEfRvQj" title="Date of incorporation">November 18, 2025</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_907_ecustom--PlaceOfIncorporation_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--HearthLabsIncMember_zLX1pCDUcVqa" title="Place of incorporation">Delaware, USA</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--HearthLabsIncMember_z622zcaG5L91" title="Ownership percentage">100%</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td id="xdx_989_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--HearthLabsIncMember_zCceU6vL0DI1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify" title="Principal Activities">Providing technology infrastructure and software solutions for digital asset and real-world asset (RWA) platforms, including smart contract development, digital registries, and related data management and platform services.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: middle">Guangzhou Zhiyi Consulting Services Co., Ltd.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_901_edei--EntityIncorporationDateOfIncorporation_dd_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GuangzhouZhiyiConsultingServicesCoLtdMember_z90kt9XvWHLa" title="Date of incorporation">October 22, 2025</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_908_ecustom--PlaceOfIncorporation_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GuangzhouZhiyiConsultingServicesCoLtdMember_zYwBw0KYxbu9" title="Place of incorporation">People’s Republic of China (“PRC”)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GuangzhouZhiyiConsultingServicesCoLtdMember_zMHT1fzwvsRl" title="Ownership percentage">100%</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td id="xdx_980_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GuangzhouZhiyiConsultingServicesCoLtdMember_zTrc2v04yi4g" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify" title="Principal Activities">Providing financial advisory services, information consulting services and other consulting and planning services.</td></tr> </table> Initial Public Offering On May 22, 2025, OFA Group (the “Company”) completed its initial public offering (the “IPO”) of 3,750,000 Ordinary Shares, par value $0.001 per share, at a public offering price of $4.00 per share, generating gross proceeds of $15 million, before deducting underwriting discounts and offering expenses. In connection with the IPO, the underwriters exercised their over-allotment option in full to purchase an additional <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20250605__20250605__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_z86DfAU5mYf4" title="Shares issued upon option exercise">562,500 Ordinary Shares, par value $0.001 per share, at the public offering price of $4.00 per share. The over-allotment option exercise closed on June 5, 2025. Prior to the completion of the IPO, deferred offering costs, which consisted primarily of accounting, legal and other professional fees directly attributable to the IPO, were capitalized within other current assets in the consolidated balance sheet. Upon the completion of the IPO, such deferred offering costs were reclassified to shareholders’ equity as a reduction of the IPO proceeds.

The accompanying consolidated financial statements reflect the activities of OFA and the following: SCHEDULE OF CONSOLIDATED FINANCIAL STATEMENTS OF ENTITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 20%; text-align: left">Subsidiaries</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 2%; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; text-align: center; font: 10pt Times New Roman, Times, Serif; width: 14%; vertical-align: bottom">Date of Incorporation</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center; font: 10pt Times New Roman, Times, Serif; width: 14%; vertical-align: bottom">Jurisdiction of Formation</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center; font: 10pt Times New Roman, Times, Serif; width: 12%; vertical-align: bottom">Percentage of direct/indirect Economic Ownership</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">Principal Activities</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: middle">Office For Fine Architecture Limited (OFA HK)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_90B_edei--EntityIncorporationDateOfIncorporation_dd_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficeForFineArchitectureLimitedMember_zOgzH2OdjM7i" title="Date of incorporation">January 31, 2013</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center">Hong Kong</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficeForFineArchitectureLimitedMember_zXwnDMdkwN2j" title="Ownership percentage">100%</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"> </td> <td id="xdx_985_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficeForFineArchitectureLimitedMember_z1YKzQzItVj9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify" title="Principal Activities">Providing design, fit out, project management and application services for commercial, residential and industrial properties, real estate development, senior care infrastructure.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: middle">OFA Financial, Inc. (OFA Financial)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_906_edei--EntityIncorporationDateOfIncorporation_dd_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAFinancialIncMember_z92IOCNcAcG" title="Date of incorporation">June 11, 2025</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_905_ecustom--PlaceOfIncorporation_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAFinancialIncMember_zs1NUt15HElj" title="Place of incorporation">Delaware, USA</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAFinancialIncMember_zoORYrXtKnUc" title="Ownership percentage">100%</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"> </td> <td id="xdx_986_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAFinancialIncMember_zCvKDClwGoG6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify" title="Principal Activities">Empowering growth-stage and cross-border companies in their journey toward successful market entry and expansion in the United States.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: middle">OFA Financial HK Limited (HK Financial)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_90B_edei--EntityIncorporationDateOfIncorporation_dd_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAFinancialHKLimitedMember_zZuZhdWEcnQ4" title="Date of incorporation">September 10, 2025</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_906_ecustom--PlaceOfIncorporation_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAFinancialHKLimitedMember_zzl9JjnjulW9" title="Place of incorporation">Hong Kong</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_90A_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAFinancialHKLimitedMember_z2ebfsC5yNW3" title="Ownership percentage">100%</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"> </td> <td id="xdx_988_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAFinancialHKLimitedMember_zxDd2sZ553Hd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify" title="Principal Activities">Activities of head offices; management and management consultancy activities.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: middle">OFA Asset Management, Inc.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_903_edei--EntityIncorporationDateOfIncorporation_dd_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAAssetManagementIncMember_zsx74FOCeFf6" title="Date of incorporation">November 18, 2025</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_907_ecustom--PlaceOfIncorporation_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAAssetManagementIncMember_z9yDepVPAFfb" title="Place of incorporation">Delaware, USA</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAAssetManagementIncMember_zcExfCbmwRc3" title="Ownership percentage">100%</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td id="xdx_980_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OFAAssetManagementIncMember_z8TPkmHJ2ace" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify" title="Principal Activities">Holding and managing investment vehicles and special purpose entities focused on land development assets and digital assets; overseeing asset structuring, tokenization initiatives, and asset-level management.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: middle">Office for Fine Architecture, Inc.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_907_edei--EntityIncorporationDateOfIncorporation_dd_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficeForFineArchitectureIncMember_zGsQW03GkFD5" title="Date of incorporation">September 4, 2025</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_90E_ecustom--PlaceOfIncorporation_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficeForFineArchitectureIncMember_zgtHpREWNj6e" title="Place of incorporation">California, USA</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficeForFineArchitectureIncMember_zYGLRuj0GB02" title="Ownership percentage">100%</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td id="xdx_984_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficeForFineArchitectureIncMember_z7AtFvtZYtbd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify" title="Principal Activities">Providing architectural design, planning, and consulting services for U.S.-based projects, including coordination with clients, contractors, and regulatory authorities.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: middle">Hearth Labs Inc.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_90C_edei--EntityIncorporationDateOfIncorporation_dd_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--HearthLabsIncMember_zuj0qbEfRvQj" title="Date of incorporation">November 18, 2025</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_907_ecustom--PlaceOfIncorporation_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--HearthLabsIncMember_zLX1pCDUcVqa" title="Place of incorporation">Delaware, USA</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--HearthLabsIncMember_z622zcaG5L91" title="Ownership percentage">100%</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td id="xdx_989_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--HearthLabsIncMember_zCceU6vL0DI1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify" title="Principal Activities">Providing technology infrastructure and software solutions for digital asset and real-world asset (RWA) platforms, including smart contract development, digital registries, and related data management and platform services.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: middle">Guangzhou Zhiyi Consulting Services Co., Ltd.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_901_edei--EntityIncorporationDateOfIncorporation_dd_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GuangzhouZhiyiConsultingServicesCoLtdMember_z90kt9XvWHLa" title="Date of incorporation">October 22, 2025</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_908_ecustom--PlaceOfIncorporation_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GuangzhouZhiyiConsultingServicesCoLtdMember_zYwBw0KYxbu9" title="Place of incorporation">People’s Republic of China (“PRC”)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GuangzhouZhiyiConsultingServicesCoLtdMember_zMHT1fzwvsRl" title="Ownership percentage">100%</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td id="xdx_980_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250401__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GuangzhouZhiyiConsultingServicesCoLtdMember_zTrc2v04yi4g" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify" title="Principal Activities">Providing financial advisory services, information consulting services and other consulting and planning services.</td></tr> </table>

2013-01-31 Hong Kong

Providing design, fit out, project management and application services for commercial, residential and industrial properties, real estate development, senior care infrastructure.

2025-06-11 Delaware, USA

Empowering growth-stage and cross-border companies in their journey toward successful market entry and expansion in the United States.

2025-09-10 Hong Kong

Activities of head offices; management and management consultancy activities.

2025-11-18 Delaware, USA

Holding and managing investment vehicles and special purpose entities focused on land development assets and digital assets; overseeing asset structuring, tokenization initiatives, and asset-level management.

2025-09-04 California, USA

Providing architectural design, planning, and consulting services for U.S.-based projects, including coordination with clients, contractors, and regulatory authorities.

2025-11-18 Delaware, USA

Providing technology infrastructure and software solutions for digital asset and real-world asset (RWA) platforms, including smart contract development, digital registries, and related data management and platform services.

2025-10-22 People’s Republic of China (“PRC”)

Providing financial advisory services, information consulting services and other consulting and planning services.

3750000

0.001

4.00

15000000

562500

0.001

4.00

NOTE 2. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s consolidated financial statements and the notes thereto have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Company’s fiscal year end date is March 31. The consolidated financial statements include the financial statements of the Company and its wholly owned subsidiaries. All intercompany transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation. Transition from Foreign Private Issuer Status The Company previously qualified as a “foreign private issuer” (as defined in Rule 3b-4 under the Securities Exchange Act of 1934, as amended) and reported with SEC on foreign private issuer forms, including its annual report on Form 20-F. As required, the Company re-assessed its foreign private issuer status as of September 30, 2025 and determined that it no longer qualified as a foreign private issuer as of that date. Accordingly, effective April 1, 2026, the Company became subject to the reporting and other requirements applicable to U.S. domestic registrants. Beginning with the period covered by this report, the Company reports on domestic forms, including this Annual Report on Form 10-K, and is also subject to quarterly reporting on Form 10-Q, current reporting on Form 8-K, the SEC’s proxy rules, the reporting and short-swing profit provisions of Section 16, and Regulation FD. This Annual Report on Form 10-K is the Company’s first annual report filed as a U.S. domestic filer; prior annual periods were reported on Form 20-F. Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. For the year ended March 31, 2026, the Company incurred a net loss of $8,022,816 and had an accumulated deficit of $9,126,384 and a net working capital deficit of $4,111,677 as of March 31, 2026. These conditions raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date these consolidated financial statements are issued. In response to these conditions, management has developed plans intended to alleviate such substantial doubt, including: (i) proceeds upon the completion of the Company’s on-going Real World Asset Tokenization Agreements; (ii) access to additional committed equity financing under the Company’s Securities Purchase Agreement; (iii) the management of operating expenditures and discretionary spending to preserve liquidity; and (iv) the continued generation of revenue from the Company’s design, fit-out, project management and platform services. In addition, a substantial portion of the Company’s current liabilities consists of contract liabilities representing consideration received in advance of the satisfaction of performance obligations, which are expected to be settled through the delivery of services rather than the payment of cash. Management believes that these plans, which are probable of being effectively implemented, will provide the Company with sufficient liquidity to meet its obligations as they become due for at least twelve months from the date these consolidated financial statements are issued. Accordingly, management has concluded that its plans alleviate the substantial doubt about the Company’s ability to continue as a going concern. These consolidated financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Emerging Growth Company Status The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart our Business Startups Act of 2012, (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which opted out of utilizing the emerging growth company reduced reporting requirements difficult. Use of Estimates and Assumptions The preparation of the Company’s audited consolidated financial statements in conformity with U.S. GAAP requires the management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the audited consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. These estimates and judgments are based on historical information, information that is currently available to the Company and on various other assumptions that the Company believes to be reasonable under the circumstances. Significant estimates required to be made by management, include, but are not limited to, the allowance for doubtful accounts, allowance for deferred tax assets, uncertain tax position, incremental borrowing rates used in calculation of the operating lease right-of-use assets and operating lease liabilities, the estimated cost and the input measure method used in revenue recognition, the valuation of share-based compensation expenses, and where consideration is received in cryptocurrency, fair value at the date of contract inception and the appropriate principal-market reference. Actual results could differ from those estimates, and as such, differences could be material to the audited consolidated financial statements. Reclassification of Prior Year Presentation Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations. Foreign Currency Translation and Transaction The Company’s principal country of operations is Hong Kong. The financial position and results of its operations are determined using Hong Kong Dollars (“HK$”), the local currency, as the functional currency. The Company’s audited consolidated financial statements are reported using the U.S. Dollars (“US$” or “$”). Under the current rate method, the results of operations and the consolidated statements of cash flows denominated in foreign currency are translated at the average rate of exchange during the reporting period. Assets and liabilities denominated in foreign currencies at the balance sheet date are translated at the applicable rates of exchange in effect at that date. The equity denominated in the functional currency is translated at the historical rate of exchange at the time of capital contribution. Because cash flows are translated based on the average translation rate, amounts related to assets and liabilities reported on the consolidated statements of cash flows will not necessarily agree with changes in the corresponding balances on the balance sheets. Translation adjustments arising from the use of different exchange rates from period to period are included as a separate component of accumulated other comprehensive income (loss) included in consolidated statements of changes in shareholders’ equity. Gains and losses from foreign currency transactions are included in the Company’s consolidated statements of operations and comprehensive income (loss). The following table outlines the currency exchange rates that were used in preparing the consolidated financial statements: SCHEDULE OF FOREIGN CURRENCY TRANSLATIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Year-end spot rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">US$1=HK$<span id="xdx_909_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20260331__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--YearEndSpotRateMember_zFuCjuCWep38" title="Average rate">7.84</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">US$1=HK$<span id="xdx_909_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20250331__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--YearEndSpotRateMember_zO5Ss9aByHIc" title="Average rate">7.78</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Average rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">US$1=HK$<span id="xdx_908_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20260331__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--AverageRateMember_znGyT6czeIHk" title="Average rate">7.80</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">US$1=HK$<span id="xdx_909_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20250331__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--AverageRateMember_znOforcvsI5d" title="Average rate">7.79</td><td style="text-align: left"> </td></tr> </table> Cash Cash includes cash on hand and demand deposits in accounts maintained with commercial banks that can be added or withdrawn without limitation. The Company maintains the bank accounts in Hong Kong, U.S. and PRC. Cash balances in bank accounts in Hong Kong are insured under the Deposit Protection Scheme introduced by the Hong Kong Government for a maximum amount of US$ 63,776 (HK$500,000). Cash balances in bank accounts in Hong Kong are not otherwise insured by the Federal Deposit Insurance Corporation or other programs. Cash balances in bank accounts in the United States are insured by the Federal Deposit Insurance Corporation (FDIC) up to a maximum amount of US$ 250,000 per depositor, per insured bank. Restricted cash As of March 31, 2026, the Company had restricted cash of $1,680,000 held in a non-interest-bearing escrow account maintained at East West Bank by Finuvia LLC, Finuvia LLC is a affiliate of Precursor Capital Limited, the shareholder of the Company. The escrowed funds are not available for the Company’s general use and remain subject to release only upon satisfaction of the conditions specified in the underlying agreements. Because the Company retains control over the disbursement of these funds and the conditions for release had not been met as of the balance sheet date, the amounts continue to be reported as the Company’s assets and are classified as restricted cash. The restricted cash balance is comprised of the following two arrangements: GoFresh Escrow — $800,000. On March 31, 2026, the Company has funded $800,000 into escrow representing the principal of a Convertible Promissory Note (Convertible Promissory Note agreement signed on April 1, 2026) issued by Go Fresh 365 Inc. The note bears interest at <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--ConvertiblePromissoryNoteMember_zA42B3zDrN7j" title="Debt interest rate">6% per annum (accruing only from the date funds are released from escrow), matures twelve months from its effective date, and is convertible into the borrower’s common stock at $<span id="xdx_900_ecustom--DebtInstrumentConvertibleConversionPrice_iI_pid_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--ConvertiblePromissoryNoteMember_zpB1ESgqWSqa" title="Convertible price per share">1.00 per share, <span id="xdx_908_ecustom--DebtInstrumentConvertibleTermsAndArrangementsDescription_c20260331__20260331__us-gaap--ShortTermDebtTypeAxis__custom--ConvertiblePromissoryNoteMember_zAeflktUkYng" title="Beneficial ownership limitation percentage description">subject to a 4.99% beneficial ownership limitation (waivable to 9.99%). The funds may be used solely for expenses related to the borrower’s intended uplisting to the NASDAQ Capital Market and are released only upon the Company’s prior written consent against executed engagement documentation and invoices, with disbursements made directly to the applicable service providers. As of the balance sheet date, no funds had been released from escrow and no interest had accrued. QikBIM Escrow — $880,000. In connection with an Intellectual Property Assignment and Co-Ownership Agreement dated March 31, 2026, under which the Company’s affiliate, Office for Fine Architecture Limited, agreed to acquire a <span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--QikBIMSystemMember_zyyj6RFN4uH4" title="Ownership percentage">50% undivided co-ownership interest in the QikBIM system for an aggregate purchase price of $<span id="xdx_90F_eus-gaap--PaymentsToAcquireIntangibleAssets_c20260331__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OfficeForFineArchitectureLimitedMember_z0LYH4cb2wJc" title="Aggregate purchase price">17,500,000, the Company deposited $880,000 into the same escrow account on March 31, 2026. This deposit constitutes a portion of, and not an addition to, the total purchase price and is to be credited against the supplemental consideration payable to the seller. The escrowed amount is held pending release to the seller on or before December 31, 2026 in accordance with the joint written instructions of the buyer and the seller. The Company includes restricted cash with cash when reconciling the beginning and ending balances shown in the consolidated statements of cash flows, in accordance with ASC 230. Accounts Receivable, net Accounts receivables are recorded at invoiced amounts, net of an allowance for credit losses, and do not bear interest. In accordance with Accounting Standards Update No. 2016-13 “Financial Instruments-Credit Losses” (“ASC 326”), the Company measures its allowance for credit losses using an expected credit loss model that reflects the Company’s current estimate of expected credit losses inherent in the enterprise and the accounts receivable balance. In determining the expected credit losses, the Company considers its historical loss experience, the aging of its accounts receivable balance, current economic and business conditions, and anticipated future economic events that may impact collectability. The Company reviews its allowance for credit losses periodically and, as needed, amounts are written-off when determined to be uncollectible. As of March 31, 2026 and 2025, none and $17,733 allowance for credit losses were recognized respectively. Deferred Offering Costs The Company complies with the requirements of the ASC 340-10-S99 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A - “Expenses of Offering”. Pursuant to ASC 340-10-S99-1, IPO costs directly attributable to an offering of equity securities are deferred and would be charged against the gross proceeds of the offering as a reduction of additional paid-in capital. Deferred offering costs consist of professional and registration fees that are directly related to the Proposed Public Offering. Should the in-process equity financing be abandoned, the deferred offering costs will be expensed immediately as a charge to operating expenses in the consolidated statements of (loss) income and comprehensive (loss) income. As of March 31, 2026 and 2025, the Company had incurred deferred offering costs of $1,100,000 and $266,028, respectively. The deferred offering costs of $1,100,000 as of March 31, 2026 consisted of the following two components. First, during the year ended March 31, 2026, as consideration for the Investor’s execution and delivery of the Agreement, the Company agreed to pay the Investor a commitment fee in an aggregate amount equal to $1,000,000 (the “Commitment Fee”), payable in Ordinary Shares (the “Commitment Shares”). The Commitment Fee may be paid in cash, Commitment Shares, or any combination thereof at the Company’s sole discretion. Second, the Company’s subsidiary, OFA Capital I Acquisition Corp., incurred $100,000 of professional and registration costs directly attributable to its proposed IPO. On May 21, 2025, upon completion of the IPO, the Company charged the $266,028 of deferred offering costs incurred during the year ended March 31, 2025 against the proceeds received from the IPO. Property, plant and equipment, net Property, plant and equipment (including construction in progress) are stated at cost less accumulated depreciation and impairment charges. Depreciation is calculated primarily based on the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the assets except the depreciation method for mold and tooling: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT ESTIMATED USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Useful Life</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%">Equipment</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: center"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MinimumMember_zNDL5oVWiJed" title="Useful life">5-<span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MaximumMember_zVl6qnXVROv7" title="Useful life">10 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Hardware</td><td> </td> <td style="text-align: center"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HardwareMember__srt--RangeAxis__srt--MinimumMember_zYwyK1TTH4ua" title="Useful life">5-<span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HardwareMember__srt--RangeAxis__srt--MaximumMember_zE31UiGrhSl9" title="Useful life">10 years</td></tr> </table> Intangible Asset The Company’s intangible assets consist primarily of software and an exclusive license related to an artificial intelligence–based software platform. The Company accounts for intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other. Intangible assets acquired in an asset acquisition are initially recognized at cost, which represents the fair value of the consideration transferred. Costs incurred in connection with the development of internal-use software that is subject to a perpetual, royalty-free, and exclusive license are capitalized once technological feasibility has been established, while costs incurred prior to that point are expensed as incurred. Following initial recognition, intangible assets are carried at cost less accumulated amortization and any accumulated impairment losses. Intangible assets with finite useful lives are amortized on a straight-line basis over their estimated useful lives, which reflect the period over which reflect management’s best estimate of the period over which the assets are expected to contribute to future cash flows. The Company reviews the amortization period and method at least annually and adjusts them prospectively if there are changes in expected useful life or the pattern of economic benefit consumption. As of March 31, 2026, the Company’s intangible assets primarily relate to an artificial intelligence software system. The intangible assets are amortized over a 5five-year estimated useful life. Impairment of Long-Lived Assets The Company reviews the recoverability of its long-lived assets, such as property and equipment, whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying amount of an asset may no longer be recoverable. When these events occur, the Company measures impairment by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flow is less than the carrying amount of the assets, the Company would recognize an impairment loss, which is the excess of carrying amount over the fair value of the assets, using the expected future discounted cash flows. For the years ended March 31, 2026 and 2025, no impairment of long-lived assets was recognized. Leases The Company adopted ASU 2016-02 Leases (Topic 842) (“Topic 842”) issued by the FASB. The adoption of Topic 842 resulted in the presentation of operating lease right-of-use assets and operating lease liabilities on the consolidated balance sheets. The Company has assessed the following: (i) whether any expired or existing contracts are or contains a lease, (ii) the lease classification for any expired or existing leases, and (iii) initial direct costs for any expired or existing leases (i.e. whether those costs qualify for capitalization under ASU 2016-02). The Company also elected the short-term lease exemption for certain classes of underlying assets including office space, warehouses and equipment, with a lease term of 12 months or less. The Company determines whether an arrangement is or contain a lease at inception. A lease for which substantially all the benefits and risks incidental to ownership remain with the lessor is classified by the lessee as an operating lease. All leases of the Company are currently classified as operating leases. Operating leases are included in operating lease right-of-use (“ROU”) assets, operating lease liability, current, and operating lease liability, non-current in the Company’s consolidated balance sheets. Please refer to Note 10 for the disclosures regarding the Company’s method of adoption of ASC 842 and the impacts of adoption on its financial position, results of operations and cash flows. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent its obligation to make lease payments arising from the lease. The operating lease ROU assets and lease liabilities are recognized at lease commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at lease commencement date in determining the present value of lease payments. The operating lease ROU assets also includes any lease payments made and excludes lease incentives. The Company’s lease terms may include options to extend or terminate the lease. Renewal options are considered within the ROU assets and lease liabilities when it is reasonably certain that the Company will exercise that option. Lease expenses for lease payments are recognized on a straight-line basis over the lease term. For operating leases with a term of one year or less, the Company has elected not to recognize a lease liability or ROU asset on its consolidated balance sheets. Instead, it recognizes the lease payments as expenses on a straight-line basis over the lease term. Short-term lease costs are immaterial to its consolidated statements of operations and cash flows. The Company has operating lease agreements with insignificant non-lease components and has elected the practical expedient to combine and account for lease and non-lease components as a single lease component. The Company reviews the impairment of its ROU assets consistent with the approach applied for its other long-lived assets. The Company reviews the recoverability of its long-lived assets when events or changes in circumstances occur that indicate that the carrying value of the asset may not be recoverable. The assessment of possible impairment is based on its ability to recover the carrying value of the asset from the expected undiscounted future pre-tax cash flows of the related operations. The Company has elected to include the carrying amount of operating lease liabilities in any tested asset group and include the associated operating lease payments in the undiscounted future pre-tax cash flows. For the year ended March 31, 2026 and 2025, the Company did not have any impairment loss against its operating lease ROU assets. Share-based Compensation The Company applies ASC No. 718, “Compensation-Stock Compensation,” which requires that share-based payment transactions with employees and nonemployees upon adoption of ASU 2018-07, be measured based on the grant date fair value of the equity instrument and recognized as compensation expense over the requisite service period, with a corresponding addition to equity. Under this method, compensation cost related to employee share options or similar equity instruments is measured at the grant date based on the fair value of the award and is recognized over the period during which an employee is required to provide service in exchange for the award, which generally is the vesting period. In addition to requisite service period, the Company also evaluates the performance condition and market condition under ASC 718-10-20. For an award which contains both a performance and a market condition, and where both conditions must be satisfied for the award to vest, the market condition is incorporated into the fair value of the award, and that fair value is recognized over the employee’s requisite service period or nonemployee’s vesting period if it is probable the performance condition will be met. If the performance condition is ultimately not met, compensation cost related to the award should not be recognized (or should be reversed) because the vesting condition in the award has not been satisfied. The expense resulting from share-based payments is recorded in general and administrative expense in the consolidated statements of operations. Please refer to Note 15 for more information. Mezzanine equity Where ordinary or preferred shares are determined to be conditionally redeemable upon the occurrence of certain events that are not solely within the control of the issuer, and upon such event, the shares would become redeemable at the option of the holders, they are classified as ‘mezzanine equity’ (temporary equity). The purpose of this classification is to convey that such a security may not be permanently part of equity and could result in a demand for cash, securities or other assets of the entity in the future. The Series A Preferred Shares (“Series A Preferred Shares”) was accounted for as mezzanine equity in accordance with ASC 480. Fair Value of Financial Instruments The fair value of a financial instrument is defined as the exchange price that would be received from an asset or paid to transfer a liability (as exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. The carrying amounts of financial assets and liabilities, such as cash and cash equivalents, accounts receivables and other current assets, amounts due from/(to) related parties, accrued liabilities, and other current liabilities, approximate their fair values because of the short maturity of these instruments and market rates of interest. ASC 825-10 requires certain disclosures regarding the fair value of financial instruments. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A three-level fair value hierarchy prioritizes the inputs used to measure fair value. The hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs used to measure fair value are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in">Level 1 -</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Quoted prices in active markets for identical assets and liabilities.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Level 2 -</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Quoted prices in active markets for similar assets and liabilities, or other inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Level 3 -</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Unobservable inputs that are significant to the measurement of the fair value of the assets or liabilities that are supported by little or no market data.</td></tr> </table> The Company considers the carrying amount of its financial assets and liabilities, which consist primarily of cash and cash equivalent, accounts receivable, contract assets, current maturities of operating lease liabilities, accrued liabilities, contract liabilities, due to related parties, and current maturities of long-term bank borrowings approximate the fair value of the respective assets and liabilities as of March 31, 2026 and 2025 due to their short-term nature. Revenue Recognition The Company adopted the revenue standard Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers. The core principle of the revenue standard is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. The following five steps are applied to achieve that core principle: Step 1: Identify the contract with the customer Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5: Recognize revenue when the company satisfies a performance obligation. The Company enters into agreements with clients that create enforceable rights and obligations and for which it is probable that the Company will collect the consideration to which it will be entitled as services transfer to the customer. It is customary practice for the Company to have the agreements with its customers in writing, orally, or in accordance with other customary business practices. The Company recognizes revenue based on the consideration specified in the applicable agreement. The contracts which the Company enters into with the clients are fixed price and provide for milestone billings based upon the attainment of specific project objectives to ensure the Company meets its contractual requirements. Additionally, contracts may include retentions or holdbacks paid at the end of a project to ensure that Company meets the contract requirements. However, since the customer does not have the option to purchase the warranty separately and there are no additional services to the customer during the retention period but to ensure all goods and services meet the criteria as specified in the contract, such warranty shall not be accounted for as a separate performance obligation. The Company historically incurs a very minimum cost during the retention period, the Company does not expect any significant liability to be incurred and no further provision made in the accounts. The Company does not assess whether a contract contains a significant financing component if the Company expects, at contract inception, that the period between payment by the customers and the transfer of promised services to the customers will be less than one year. Design and Fit out Services The Company identifies the delivery of design and fit out services to the customer to be the performance obligation in the contract. Since the Company has concluded that the promises to be delivered on the contract would be one single performance obligation, no allocation of the transaction price is required and expected. As a professional interior design and fit out service provider, the Company recognizes revenue based on the Company’s effort or inputs to the satisfaction of a performance obligation over time as work progresses because of the continuous transfer of control to the customer and the Company’s right to bill the customer as costs are incurred. The Company’s contract with the customer has payment terms specified based upon certain conditions completed. The Company generally require an initial payment from the customer upon signing of the contract prior to the commencement of the project, which usually represents approximately 20% to 50% of the total contract sum. The Company issue invoices for interim payments at different stages of the project. The final invoice is generally issued shortly before or immediately after project completion. The Company’s customers are required to pay the Company at different billing stages over the contract period, as such, the Company believes the progress payments limit the Company’s exposure to credit risk and that the Company would be able to collect substantially all of the consideration gradually at different stages. The timing of the satisfaction of the Company’s performance obligations is based upon the cost-to-cost measure of progress method, which is generally different than the timing of unconditional right of payment and is based upon certain conditions completed as specified in the contract. The timing between the satisfaction of the Company’s performance obligations and the unconditional right of payment would contribute to contract assets and contract liabilities. The Company uses the ratio of actual costs incurred to total estimated costs since costs incurred (an input method) represent a reasonable measure of progress towards the satisfaction of a performance in order to estimate the portion of revenue earned. This method faithfully depicts the transfer of value to the customer when the Company is satisfying a performance obligation that entails a number of interrelated tasks or activities for a combined output that requires the Company to coordinate the work of employees and subcontractors. Contract costs typically include direct labor, subcontract and consultant costs, materials and indirect costs related to contract performance. Changes in estimated costs to complete these obligations result in adjustments to revenue on a cumulative catch-up basis, which causes the effect of revised estimates to be recognized in the current period. Changes in estimates can routinely occur over the contract term for a variety of reasons including, changes in scope, unanticipated costs, delays or favorable or unfavorable progress than original expectations. When the outcome of the contract cannot be reasonably measured, revenue is recognized only to the extent of contract costs incurred that are expected to be recovered. In situations where the estimated costs to perform exceeds the consideration to be received, the Company accrues the entire estimated loss during the period the loss becomes known. The Company’s contracts may contain variable consideration in the form of unpriced or pending change orders or claims that either increase or decrease the contract price. Variable consideration is generally estimated using the expected value method but may from time to time be estimated using the most likely amount method depending on the circumstance. Estimated amounts are included in the transaction price to the extent it is probable that a significant reversal of cumulative revenue recognized will not occur or when the uncertainty associated with the variable consideration is resolved. Estimates of variable consideration are based upon historical experience and known trends. The Company recognizes claims against vendors, sub-consultants, subcontractors and others as a reduction in costs when the contract establishes enforceability, and the amounts of recovery are reasonably estimable and probable. Reduction in costs is recognized at the lesser of the amount management expects to recover or costs incurred. As of March 31, 2026, the Company had transaction price allocated to remaining performance for design and fit out projects amounting to $377,974 which is expected to the satisfaction of a performance obligation within 12 months from March 31, 2026 using an input measure method. Project Management Services The Company provides project management services as part of its comprehensive architectural design offerings. The performance obligation is identified as the delivery of these project management services to the customer. Given that the promises to be delivered under the contract constitute a single performance obligation, no allocation of the transaction price is required. The Company has concluded that its performance obligation in providing project management services meets the criteria for recognition over time under ASC 606-10-25-27(a). This criterion is met when the customer simultaneously receives and consumes the benefits provided by the Company’s performance as it occurs. Revenue from project management services is recognized over time, evenly throughout the service period. The total contract price is determined at the inception of the contract and is allocated proportionally over the service period. This method ensures that revenue recognition reflects the continuous transfer of control of the services to the customer on a straight-line basis. As of March 31, 2026, the Company had transaction price allocated to remaining performance for project management services projects amounting to $140,317, which is expected to the satisfaction of a performance obligation within 12 months from March 31, 2026 using an input measure method. Application Services The Company provides application services as part of its comprehensive architectural design offerings. The performance obligation is identified as the approval acquired. Given that the promises to be delivered under the contract constitute a single performance obligation, no allocation of the transaction price is required. The Company has determined that its performance obligation in providing application services meets the criteria for recognition at a point time under ASC 606, as control is transferred to the customer upon application approval acquired. As of March 31, 2026, the Company had transaction price allocated to remaining performance for application services amounting to $30,401 which is expected to the satisfaction of a performance obligation within 12 months from March 31, 2026. Design-only Services The Company identifies the delivery of design-only services to the customer as the performance obligation in the contract. Since the promises under the contract constitute a single performance obligation, there is no requirement for an allocation of the transaction price. As a provider of professional architectural design services, the Company recognizes revenue based on the progress of its work over time, using an input method that reflects the continuous transfer of control to the customer and aligns with the Company’s right to bill as costs are incurred. As of March 31, 2026, the Company had none transaction price allocated to remaining performance for design-only services projects which is expected to the satisfaction of a performance obligation within 12 months from March 31, 2026. Revenue from Hearth Platform Services The Company recognizes revenue from Hearth platform technology fees in accordance with ASC 606, Revenue from Contracts with Customers. Each Hearth Service Agreement is accounted for as a contract with a customer containing two distinct performance obligations: (i) initial platform setup, consisting of delivery of the platform architecture blueprint, API credentials, and the Token Configuration Interface; and (ii) smart contract deployment and platform integration. The transaction price is the fixed platform technology fee specified in the agreement and is not contingent on the success of any capital-raising activity, token sale, or token-holder return. Consideration received in cryptocurrency is measured at its U.S.-dollar equivalent on the date the customer obtains control of the related deliverable, consistent with the noncash-consideration guidance in ASC 606-10-32-21. Revenue is recognized at the point in time at which control of each deliverable transfers to the client, evidenced by completion of the applicable contractual milestone. The Company has concluded that over-time recognition under ASC 606-10-25-27 is not appropriate because the client does not control an asset that is enhanced during the performance period and the Company does not have an enforceable right to payment for performance completed to date. Payments received in advance of satisfying a performance obligation are recorded as contract liabilities and recognized as revenue upon milestone completion. Service Arrangement Settled in Digital Assets During the year ended March 31, 2026, the Company, acting through its Hearth real world asset tokenization platform, entered into a Tokenization Agreement, dated March 31, 2026, with MD Queens Development LLC (or its designated special purpose vehicle) (the “Real World Asset”) to provide blockchain-based tokenization infrastructure and related technology services in connection with the Client’s mixed-use real estate development project located in Long Island City, New York. Under the Agreement, the Company is entitled to a non-refundable Platform Technology Fee of $15,000,000, payable in two equal installments and settleable in U.S. dollars or in cryptocurrency. The consideration received constitutes noncash consideration under ASC 606. Noncash consideration is measured at the fair value of the consideration received at contract inception. The Client elected to settle the first installment of the Platform Technology Fee through the transfer of 12,500,000 PropDeFi tokens (“PPDF”) on March 31, 2026. The PPDF received was issued by the customer and was established on March 25, 2026, shortly before the transfer to the Company. As of the date of receipt, the PPDF had not enough established trading history, was not traded in an active market, and was subject to significant liquidity restrictions. Based on these factors, the Company determined that the fair value of the noncash consideration received was not reliably measurable as of March 31, 2026. Because the services had not been finished as of March 31, 2026 and the fair value of the noncash consideration was not reliably measurable, the Company has not recognized any revenue with respect to the Service Arrangement for the period. Consistent with its policy for consideration received in advance of performance, the Company recorded the arrangement as a contract liability; however, because the fair value of the consideration received could not be reliably measured, no contract liability and the related digital assets received were recorded as of March 31, 2026. The Company will reassess the arrangement in subsequent periods. Revenue, and any associated remeasurement of the consideration received, will be recognized when (i) the related performance obligation is satisfied and (ii) the fair value of the consideration received becomes reliably measurable, such as upon the development of an active trading market for the PPDF or upon disposition. Any subsequent recognition could differ materially from the stated contract value, and the ultimate amount realized, if any, is subject to significant uncertainty. <p id="xdx_89C_eus-gaap--ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTextBlock_z3wPZfw0uAsk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The Company’s key revenues streams are as below: SCHEDULE OF KEY REVENUE STREAMS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250401__20260331_zPVMpdDz6SKb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240401__20250331_z2wzvYsGNydh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Project Income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--DesignAndFitOutServicesMember_zxAhVbJ9sbH7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: justify">Design and fit-out</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">609,486</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">97,440</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--OthersMember_zMIevjOEs0yi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">107,399</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">104,567</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zqSU4eupc435" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">716,885</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">202,007</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zRhg56XsuTUe" style="display: none; vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Revenue Project Income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">716,885</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">202,007</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Warranty The Company generally provides limited warranties for work performed under its contracts. At the time a sale is recognized, the Company records estimated future warranty costs under ASC 460. Such estimated costs for warranties are estimated at completion and these warranties are not service warranties separately sold by the Company. Generally, the estimated claim rates of warranty are based on actual warranty experience or Company’s best estimate. There were no such reserves for the years ended March 31, 2026 and 2025 because the Company’s historical warranty expenses were immaterial to the Company’s audited consolidated financial statements. As such, there were no warranty reserves recorded as of March 31, 2026 and 2025. Contract Assets and Contract Liabilities Projects with performance obligations recognized over time that have revenue recognized to date in excess of cumulative billings are reported on consolidated balance sheets as “Contract assets”. Provisions for estimated losses of contract assets on uncompleted contracts are made in the period in which such losses are determined. Contract assets have billing term with unconditional right to be billed beyond one year are classified as non-current assets. Contract liabilities on uncompleted contracts represent the amounts of cash collected from clients, billings to clients on contracts in advance of work performed and revenue recognized and provisions for losses. The majority of these amounts are expected to be earned within twelve months and are classified as current liabilities. Selling, General and Administrative Expenses Selling, general, and administrative expenses consist primarily of rent, insurance, utilities, and other customary operating expenses. All the costs are charged to operations when incurred. The Company recorded selling, general and administrative expenses of $1,445,961 and $369,991 for the years ended March 31, 2026 and 2025, respectively. Advertising and Marketing Expenses Advertising expenses primarily include costs related to online marketing, promotional materials, industry publications, and participation in design exhibitions and trade shows. The Company recorded advertising expense of $530,467 and $20,558 for the years ended March 31, 2026 and 2025, respectively. Government Subsidies Government subsidies primarily relate to non-recurring entitlements granted by the Hong Kong government pursuant to the Employment Support Scheme under the Anti-epidemic Fund. The Company recognizes government subsidies as other income when they are received because they are not subject to any past or future conditions. Government subsidies received and recognized as other income totaled $9,029 and $20,018 for the years ended March 31, 2026 and 2025, respectively. Cost of Revenue The Company’s cost of revenue is primarily comprised of the material, subcontracting labor and overhead costs. These costs are expenses as incurred. Income Taxes The Company accounts for income taxes under ASC 740. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period including the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. The provisions of ASC 740-10-25, “Accounting for Uncertainty in Income Taxes,” prescribe a more-likely-than-not threshold for consolidated financial statement recognition and measurement of a tax position taken (or expected to be taken) in a tax return. This interpretation also provides guidance on the recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and related disclosures. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the period incurred. The Company believes there were no uncertain tax positions as of March 31, 2026 and 2025, respectively. The Company does not expect that its assessment regarding unrecognized tax positions will materially change over the next 12 months. The Company is not currently under examination by an income tax authority, nor has been notified that an examination is contemplated. Comprehensive Income (Loss) Comprehensive income (loss) consists of two components, net income (loss) and other comprehensive income (loss). Other comprehensive income (loss) refers to revenue, expenses, gains and losses that under U.S. GAAP are recorded as an element of shareholders’ equity but are excluded from net income. Other comprehensive income (loss) consists of foreign currency translation adjustments resulting from the Company translating its consolidated financial statements from functional currency into reporting currency. Earnings/(Loss) Per Share The Company computes earnings/(loss) per share (“EPS”) in accordance with ASC 260, “Earnings per Share” (“ASC 260”). ASC 260 requires companies with complex capital structures to present basic and diluted EPS. Basic EPS are computed by dividing income available to ordinary shareholders of the Company by the weighted average Ordinary Shares outstanding during the period. Diluted EPS takes into account the potential dilution that could occur if securities or other contracts to issue Ordinary Shares were exercised and converted into Ordinary Shares, using the treasury stock method. Potentially dilutive securities include stock options, warrants, and convertible instruments. As of March 31, 2026 and 2025, there were no dilutive shares. Segment Reporting The Company operates as one segment, in which management uses one measure of profitability, and the Company’s assets are mainly located in Hong Kong. The Company does not operate separate lines of business or separate business entities with respect to any of its product candidates. Accordingly, the Company does not have separately reportable segments. Related Parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence, such as a family member or relative, shareholder, or a related corporation. Commitments and Contingencies The Company accounts for contingencies in accordance with ASC 450-20, Contingencies - Loss Contingencies. In the normal course of business, the Company is subject to contingencies, such as legal proceedings and claims arising out of its business, which cover a wide range of matters. Liabilities for contingencies are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. If the assessment of a contingency indicates that it is probable that a material loss is incurred and the amount of the liability can be estimated, then the estimated liability is accrued in the Company’s consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed. Significant Risks Currency Risk The Group’s operating activities are transacted in HK$. Foreign exchange risk arises from future commercial transactions, recognized assets and liabilities and net investments in foreign operations. The Group considers the foreign exchange risk in relation to transactions denominated in HK$ with respect to US$ is not significant as HK$ is pegged to US$. Concentration and Credit Risk Financial instruments that potentially subject the Company to the concentration of credit risks consist of cash and accounts receivable. The maximum exposures of such assets to credit risk are their carrying amounts as of the balance sheet dates. The Company deposits its cash with financial institutions located in Hong Kong, U.S. and PRC. As of March 31, 2026 and 2025, $2,713,466 and $31,950 were deposited with financial institutions located in Hong Kong, U.S., and PRC. The Deposit Protection Scheme introduced by the Hong Kong Government insured each depositor at one bank for a maximum amount of US$63,776 (HK$500,000). Otherwise, these balances are not covered by insurance. Cash balances in bank accounts in the United States are insured by the Federal Deposit Insurance Corporation (FDIC) up to a maximum amount of US$ 250,000 per depositor, per insured bank. The Company believes that no significant credit risk exists as these financial institutions have high credit quality and the Company has not incurred any losses related to such deposits. For the years ended March 31, 2026 and 2025, the Company’s assets were mainly located in Hong Kong and all of the Company’s revenue were derived from Hong Kong. For the year ended March 31, 2026, two customers accounted for approximately <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250401__20260331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOneMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_z6Hcimb5oM25" title="Concentration and credit risk percentage">83% and <span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250401__20260331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerTwoMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_zdZgxIx6Omg9" title="Concentration and credit risk percentage">12% of the Company’s total revenue. For the year ended March 31, 2025, two customers accounted for approximately <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240401__20250331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOneMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_zZyHbMRFMPRl" title="Concentration and credit risk percentage">20% and <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240401__20250331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerTwoMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_zswpPjwVAL8f" title="Concentration and credit risk percentage">17% of the Company’s total revenue. For the year ended March 31, 2026, one subcontractor accounted for approximately <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250401__20260331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneSubcontractorMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember_zzAO3NgdRzCh" title="Concentration and credit risk percentage">98% of the Company’s total purchases. For the year ended March 31, 2025, one subcontractor accounted for approximately <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240401__20250331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneSubcontractorMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember_zxrtaUJhLgn2" title="Concentration and credit risk percentage">54% of the Company’s total purchases. Interest rate risk Fluctuations in market interest rates may negatively affect the Company’s financial condition and results of operations. The Company is exposed to floating interest rate risk on cash deposit and floating rate borrowings, and the risks due to changes in interest rates is not material. The Company has not used any derivative financial instruments to manage the interest risk exposure. Subsequent event The Company evaluated subsequent events and transactions that occurred after the balance sheet date through the date that the consolidated financial statements are available to be issued. Material subsequent events that required recognition or additional disclosure in the audited consolidated financial statements are presented. Recently issued accounting pronouncements Recently issued accounting pronouncements not yet adopted In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which provides qualitative and quantitative updates to the rate reconciliation and income taxes paid disclosures, among others, in order to enhance the transparency of income tax disclosures, including consistent categories and greater disaggregation of information in the rate reconciliation and disaggregation by jurisdiction of income taxes paid. The amendments in ASU 2023-09 are effective for fiscal years beginning after December 15, 2025, for emerging growth companies, with early adoption permitted. The amendments should be applied prospectively however; retrospective application is also permitted. The Company is in the process of assessing the impact of this ASU on its consolidated financial statements. In November 2024, the FASB issued ASU No. 2024-03, Disaggregation of Income Statement Expenses (Subtopic 220-40). The ASU requires the disaggregated disclosure of specific expense categories, including purchases of inventory, employee compensation, depreciation, and amortization, within relevant income statement captions. This ASU also requires disclosure of the total amount of selling expenses along with the definition of selling expenses. The ASU is effective for annual periods beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Adoption of this ASU can either be applied prospectively to consolidated financial statements issued for reporting periods after the effective date of this ASU or retrospectively to any or all prior periods presented in the consolidated financial statements. Early adoption is also permitted. This ASU will likely result in the required additional disclosures being included in our consolidated financial statements once adopted. We are currently evaluating the provisions of this ASU. In November 2024, the FASB issued ASU No. 2024-04, Debt-Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments, which clarifies the requirements related to accounting for the settlement of a debt instrument as an induced conversion. The amendments in this update are effective for annual reporting periods beginning after December 15, 2025, including interim periods within those fiscal years. Early adoption is permitted. We are currently evaluating the impact of this guidance on our consolidated financial statements. In July 2025, the FASB issued ASU No. 2025-05, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. The amendments in this update provide a practical expedient permitting an entity to assume that conditions at the balance sheet date remain unchanged over the life of the asset when estimating expected credit losses for current classified accounts receivable and contract assets. This update is effective for annual periods beginning after December 15, 2025, including interim periods within those fiscal years. Adoption of this ASU can be applied prospectively for reporting periods after its effective date. Early adoption is permitted. We are currently evaluating the provisions of this ASU and do not expect this ASU to have a material impact on our consolidated financial statements. In September 2025, the FASB issued ASU No. 2025-06, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software. The ASU simplifies the capitalization guidance by removing all references to prescriptive and sequential software development stages (referred to as “project stages”) throughout ASC 350-40. The ASU is effective for annual periods beginning after December 15, 2027, and interim periods within those fiscal years. Adoption of this ASU can be applied prospectively for reporting periods after its effective date; or follow a modified transition approach that is based on the status of the respective projects and whether software costs were capitalized before the date of adoption; or retrospectively to any or all prior periods presented in the consolidated financial statements. Early adoption is permitted. We are currently evaluating the provisions of this ASU.

Basis of Presentation The Company’s consolidated financial statements and the notes thereto have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Company’s fiscal year end date is March 31. The consolidated financial statements include the financial statements of the Company and its wholly owned subsidiaries. All intercompany transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation.

Transition from Foreign Private Issuer Status The Company previously qualified as a “foreign private issuer” (as defined in Rule 3b-4 under the Securities Exchange Act of 1934, as amended) and reported with SEC on foreign private issuer forms, including its annual report on Form 20-F. As required, the Company re-assessed its foreign private issuer status as of September 30, 2025 and determined that it no longer qualified as a foreign private issuer as of that date. Accordingly, effective April 1, 2026, the Company became subject to the reporting and other requirements applicable to U.S. domestic registrants. Beginning with the period covered by this report, the Company reports on domestic forms, including this Annual Report on Form 10-K, and is also subject to quarterly reporting on Form 10-Q, current reporting on Form 8-K, the SEC’s proxy rules, the reporting and short-swing profit provisions of Section 16, and Regulation FD. This Annual Report on Form 10-K is the Company’s first annual report filed as a U.S. domestic filer; prior annual periods were reported on Form 20-F. Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. For the year ended March 31, 2026, the Company incurred a net loss of $8,022,816 and had an accumulated deficit of $9,126,384 and a net working capital deficit of $4,111,677 as of March 31, 2026. These conditions raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date these consolidated financial statements are issued. In response to these conditions, management has developed plans intended to alleviate such substantial doubt, including: (i) proceeds upon the completion of the Company’s on-going Real World Asset Tokenization Agreements; (ii) access to additional committed equity financing under the Company’s Securities Purchase Agreement; (iii) the management of operating expenditures and discretionary spending to preserve liquidity; and (iv) the continued generation of revenue from the Company’s design, fit-out, project management and platform services. In addition, a substantial portion of the Company’s current liabilities consists of contract liabilities representing consideration received in advance of the satisfaction of performance obligations, which are expected to be settled through the delivery of services rather than the payment of cash. Management believes that these plans, which are probable of being effectively implemented, will provide the Company with sufficient liquidity to meet its obligations as they become due for at least twelve months from the date these consolidated financial statements are issued. Accordingly, management has concluded that its plans alleviate the substantial doubt about the Company’s ability to continue as a going concern. These consolidated financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

-8022816

-9126384

4111677 Emerging Growth Company Status The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart our Business Startups Act of 2012, (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which opted out of utilizing the emerging growth company reduced reporting requirements difficult.

Use of Estimates and Assumptions The preparation of the Company’s audited consolidated financial statements in conformity with U.S. GAAP requires the management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the audited consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. These estimates and judgments are based on historical information, information that is currently available to the Company and on various other assumptions that the Company believes to be reasonable under the circumstances. Significant estimates required to be made by management, include, but are not limited to, the allowance for doubtful accounts, allowance for deferred tax assets, uncertain tax position, incremental borrowing rates used in calculation of the operating lease right-of-use assets and operating lease liabilities, the estimated cost and the input measure method used in revenue recognition, the valuation of share-based compensation expenses, and where consideration is received in cryptocurrency, fair value at the date of contract inception and the appropriate principal-market reference. Actual results could differ from those estimates, and as such, differences could be material to the audited consolidated financial statements.

Reclassification of Prior Year Presentation Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations.

Foreign Currency Translation and Transaction The Company’s principal country of operations is Hong Kong. The financial position and results of its operations are determined using Hong Kong Dollars (“HK$”), the local currency, as the functional currency. The Company’s audited consolidated financial statements are reported using the U.S. Dollars (“US$” or “$”). Under the current rate method, the results of operations and the consolidated statements of cash flows denominated in foreign currency are translated at the average rate of exchange during the reporting period. Assets and liabilities denominated in foreign currencies at the balance sheet date are translated at the applicable rates of exchange in effect at that date. The equity denominated in the functional currency is translated at the historical rate of exchange at the time of capital contribution. Because cash flows are translated based on the average translation rate, amounts related to assets and liabilities reported on the consolidated statements of cash flows will not necessarily agree with changes in the corresponding balances on the balance sheets. Translation adjustments arising from the use of different exchange rates from period to period are included as a separate component of accumulated other comprehensive income (loss) included in consolidated statements of changes in shareholders’ equity. Gains and losses from foreign currency transactions are included in the Company’s consolidated statements of operations and comprehensive income (loss). The following table outlines the currency exchange rates that were used in preparing the consolidated financial statements: SCHEDULE OF FOREIGN CURRENCY TRANSLATIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Year-end spot rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">US$1=HK$<span id="xdx_909_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20260331__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--YearEndSpotRateMember_zFuCjuCWep38" title="Average rate">7.84</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">US$1=HK$<span id="xdx_909_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20250331__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--YearEndSpotRateMember_zO5Ss9aByHIc" title="Average rate">7.78</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Average rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">US$1=HK$<span id="xdx_908_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20260331__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--AverageRateMember_znGyT6czeIHk" title="Average rate">7.80</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">US$1=HK$<span id="xdx_909_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20250331__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--AverageRateMember_znOforcvsI5d" title="Average rate">7.79</td><td style="text-align: left"> </td></tr> </table>

The following table outlines the currency exchange rates that were used in preparing the consolidated financial statements: SCHEDULE OF FOREIGN CURRENCY TRANSLATIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Year-end spot rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">US$1=HK$<span id="xdx_909_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20260331__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--YearEndSpotRateMember_zFuCjuCWep38" title="Average rate">7.84</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">US$1=HK$<span id="xdx_909_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20250331__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--YearEndSpotRateMember_zO5Ss9aByHIc" title="Average rate">7.78</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Average rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">US$1=HK$<span id="xdx_908_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20260331__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--AverageRateMember_znGyT6czeIHk" title="Average rate">7.80</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">US$1=HK$<span id="xdx_909_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20250331__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--AverageRateMember_znOforcvsI5d" title="Average rate">7.79</td><td style="text-align: left"> </td></tr> </table>

7.84

7.78

7.80

7.79

Cash Cash includes cash on hand and demand deposits in accounts maintained with commercial banks that can be added or withdrawn without limitation. The Company maintains the bank accounts in Hong Kong, U.S. and PRC. Cash balances in bank accounts in Hong Kong are insured under the Deposit Protection Scheme introduced by the Hong Kong Government for a maximum amount of US$ 63,776 (HK$500,000). Cash balances in bank accounts in Hong Kong are not otherwise insured by the Federal Deposit Insurance Corporation or other programs. Cash balances in bank accounts in the United States are insured by the Federal Deposit Insurance Corporation (FDIC) up to a maximum amount of US$ 250,000 per depositor, per insured bank.

63776

500000

250000

Restricted cash As of March 31, 2026, the Company had restricted cash of $1,680,000 held in a non-interest-bearing escrow account maintained at East West Bank by Finuvia LLC, Finuvia LLC is a affiliate of Precursor Capital Limited, the shareholder of the Company. The escrowed funds are not available for the Company’s general use and remain subject to release only upon satisfaction of the conditions specified in the underlying agreements. Because the Company retains control over the disbursement of these funds and the conditions for release had not been met as of the balance sheet date, the amounts continue to be reported as the Company’s assets and are classified as restricted cash. The restricted cash balance is comprised of the following two arrangements: GoFresh Escrow — $800,000. On March 31, 2026, the Company has funded $800,000 into escrow representing the principal of a Convertible Promissory Note (Convertible Promissory Note agreement signed on April 1, 2026) issued by Go Fresh 365 Inc. The note bears interest at <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--ConvertiblePromissoryNoteMember_zA42B3zDrN7j" title="Debt interest rate">6% per annum (accruing only from the date funds are released from escrow), matures twelve months from its effective date, and is convertible into the borrower’s common stock at $<span id="xdx_900_ecustom--DebtInstrumentConvertibleConversionPrice_iI_pid_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--ConvertiblePromissoryNoteMember_zpB1ESgqWSqa" title="Convertible price per share">1.00 per share, <span id="xdx_908_ecustom--DebtInstrumentConvertibleTermsAndArrangementsDescription_c20260331__20260331__us-gaap--ShortTermDebtTypeAxis__custom--ConvertiblePromissoryNoteMember_zAeflktUkYng" title="Beneficial ownership limitation percentage description">subject to a 4.99% beneficial ownership limitation (waivable to 9.99%). The funds may be used solely for expenses related to the borrower’s intended uplisting to the NASDAQ Capital Market and are released only upon the Company’s prior written consent against executed engagement documentation and invoices, with disbursements made directly to the applicable service providers. As of the balance sheet date, no funds had been released from escrow and no interest had accrued. QikBIM Escrow — $880,000. In connection with an Intellectual Property Assignment and Co-Ownership Agreement dated March 31, 2026, under which the Company’s affiliate, Office for Fine Architecture Limited, agreed to acquire a <span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--QikBIMSystemMember_zyyj6RFN4uH4" title="Ownership percentage">50% undivided co-ownership interest in the QikBIM system for an aggregate purchase price of $<span id="xdx_90F_eus-gaap--PaymentsToAcquireIntangibleAssets_c20260331__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OfficeForFineArchitectureLimitedMember_z0LYH4cb2wJc" title="Aggregate purchase price">17,500,000, the Company deposited $880,000 into the same escrow account on March 31, 2026. This deposit constitutes a portion of, and not an addition to, the total purchase price and is to be credited against the supplemental consideration payable to the seller. The escrowed amount is held pending release to the seller on or before December 31, 2026 in accordance with the joint written instructions of the buyer and the seller. The Company includes restricted cash with cash when reconciling the beginning and ending balances shown in the consolidated statements of cash flows, in accordance with ASC 230.

1680000

800000

0.06

P12M

1.00 subject to a 4.99% beneficial ownership limitation (waivable to 9.99%).

0.50

17500000

880000

Accounts Receivable, net Accounts receivables are recorded at invoiced amounts, net of an allowance for credit losses, and do not bear interest. In accordance with Accounting Standards Update No. 2016-13 “Financial Instruments-Credit Losses” (“ASC 326”), the Company measures its allowance for credit losses using an expected credit loss model that reflects the Company’s current estimate of expected credit losses inherent in the enterprise and the accounts receivable balance. In determining the expected credit losses, the Company considers its historical loss experience, the aging of its accounts receivable balance, current economic and business conditions, and anticipated future economic events that may impact collectability. The Company reviews its allowance for credit losses periodically and, as needed, amounts are written-off when determined to be uncollectible. As of March 31, 2026 and 2025, none and $17,733 allowance for credit losses were recognized respectively.

17733

Deferred Offering Costs The Company complies with the requirements of the ASC 340-10-S99 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A - “Expenses of Offering”. Pursuant to ASC 340-10-S99-1, IPO costs directly attributable to an offering of equity securities are deferred and would be charged against the gross proceeds of the offering as a reduction of additional paid-in capital. Deferred offering costs consist of professional and registration fees that are directly related to the Proposed Public Offering. Should the in-process equity financing be abandoned, the deferred offering costs will be expensed immediately as a charge to operating expenses in the consolidated statements of (loss) income and comprehensive (loss) income. As of March 31, 2026 and 2025, the Company had incurred deferred offering costs of $1,100,000 and $266,028, respectively. The deferred offering costs of $1,100,000 as of March 31, 2026 consisted of the following two components. First, during the year ended March 31, 2026, as consideration for the Investor’s execution and delivery of the Agreement, the Company agreed to pay the Investor a commitment fee in an aggregate amount equal to $1,000,000 (the “Commitment Fee”), payable in Ordinary Shares (the “Commitment Shares”). The Commitment Fee may be paid in cash, Commitment Shares, or any combination thereof at the Company’s sole discretion. Second, the Company’s subsidiary, OFA Capital I Acquisition Corp., incurred $100,000 of professional and registration costs directly attributable to its proposed IPO. On May 21, 2025, upon completion of the IPO, the Company charged the $266,028 of deferred offering costs incurred during the year ended March 31, 2025 against the proceeds received from the IPO.

1100000

266028

1100000

1000000 100000

266028

Property, plant and equipment, net Property, plant and equipment (including construction in progress) are stated at cost less accumulated depreciation and impairment charges. Depreciation is calculated primarily based on the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the assets except the depreciation method for mold and tooling: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT ESTIMATED USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Useful Life</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%">Equipment</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: center"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MinimumMember_zNDL5oVWiJed" title="Useful life">5-<span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MaximumMember_zVl6qnXVROv7" title="Useful life">10 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Hardware</td><td> </td> <td style="text-align: center"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HardwareMember__srt--RangeAxis__srt--MinimumMember_zYwyK1TTH4ua" title="Useful life">5-<span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HardwareMember__srt--RangeAxis__srt--MaximumMember_zE31UiGrhSl9" title="Useful life">10 years</td></tr> </table>

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT ESTIMATED USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Useful Life</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%">Equipment</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: center"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MinimumMember_zNDL5oVWiJed" title="Useful life">5-<span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MaximumMember_zVl6qnXVROv7" title="Useful life">10 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Hardware</td><td> </td> <td style="text-align: center"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HardwareMember__srt--RangeAxis__srt--MinimumMember_zYwyK1TTH4ua" title="Useful life">5-<span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HardwareMember__srt--RangeAxis__srt--MaximumMember_zE31UiGrhSl9" title="Useful life">10 years</td></tr> </table>

P5Y

P10Y

P5Y

P10Y

Intangible Asset The Company’s intangible assets consist primarily of software and an exclusive license related to an artificial intelligence–based software platform. The Company accounts for intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other. Intangible assets acquired in an asset acquisition are initially recognized at cost, which represents the fair value of the consideration transferred. Costs incurred in connection with the development of internal-use software that is subject to a perpetual, royalty-free, and exclusive license are capitalized once technological feasibility has been established, while costs incurred prior to that point are expensed as incurred. Following initial recognition, intangible assets are carried at cost less accumulated amortization and any accumulated impairment losses. Intangible assets with finite useful lives are amortized on a straight-line basis over their estimated useful lives, which reflect the period over which reflect management’s best estimate of the period over which the assets are expected to contribute to future cash flows. The Company reviews the amortization period and method at least annually and adjusts them prospectively if there are changes in expected useful life or the pattern of economic benefit consumption. As of March 31, 2026, the Company’s intangible assets primarily relate to an artificial intelligence software system. The intangible assets are amortized over a 5five-year estimated useful life.

P5Y

Impairment of Long-Lived Assets The Company reviews the recoverability of its long-lived assets, such as property and equipment, whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying amount of an asset may no longer be recoverable. When these events occur, the Company measures impairment by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flow is less than the carrying amount of the assets, the Company would recognize an impairment loss, which is the excess of carrying amount over the fair value of the assets, using the expected future discounted cash flows. For the years ended March 31, 2026 and 2025, no impairment of long-lived assets was recognized.

Leases The Company adopted ASU 2016-02 Leases (Topic 842) (“Topic 842”) issued by the FASB. The adoption of Topic 842 resulted in the presentation of operating lease right-of-use assets and operating lease liabilities on the consolidated balance sheets. The Company has assessed the following: (i) whether any expired or existing contracts are or contains a lease, (ii) the lease classification for any expired or existing leases, and (iii) initial direct costs for any expired or existing leases (i.e. whether those costs qualify for capitalization under ASU 2016-02). The Company also elected the short-term lease exemption for certain classes of underlying assets including office space, warehouses and equipment, with a lease term of 12 months or less. The Company determines whether an arrangement is or contain a lease at inception. A lease for which substantially all the benefits and risks incidental to ownership remain with the lessor is classified by the lessee as an operating lease. All leases of the Company are currently classified as operating leases. Operating leases are included in operating lease right-of-use (“ROU”) assets, operating lease liability, current, and operating lease liability, non-current in the Company’s consolidated balance sheets. Please refer to Note 10 for the disclosures regarding the Company’s method of adoption of ASC 842 and the impacts of adoption on its financial position, results of operations and cash flows. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent its obligation to make lease payments arising from the lease. The operating lease ROU assets and lease liabilities are recognized at lease commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at lease commencement date in determining the present value of lease payments. The operating lease ROU assets also includes any lease payments made and excludes lease incentives. The Company’s lease terms may include options to extend or terminate the lease. Renewal options are considered within the ROU assets and lease liabilities when it is reasonably certain that the Company will exercise that option. Lease expenses for lease payments are recognized on a straight-line basis over the lease term. For operating leases with a term of one year or less, the Company has elected not to recognize a lease liability or ROU asset on its consolidated balance sheets. Instead, it recognizes the lease payments as expenses on a straight-line basis over the lease term. Short-term lease costs are immaterial to its consolidated statements of operations and cash flows. The Company has operating lease agreements with insignificant non-lease components and has elected the practical expedient to combine and account for lease and non-lease components as a single lease component. The Company reviews the impairment of its ROU assets consistent with the approach applied for its other long-lived assets. The Company reviews the recoverability of its long-lived assets when events or changes in circumstances occur that indicate that the carrying value of the asset may not be recoverable. The assessment of possible impairment is based on its ability to recover the carrying value of the asset from the expected undiscounted future pre-tax cash flows of the related operations. The Company has elected to include the carrying amount of operating lease liabilities in any tested asset group and include the associated operating lease payments in the undiscounted future pre-tax cash flows. For the year ended March 31, 2026 and 2025, the Company did not have any impairment loss against its operating lease ROU assets.

Share-based Compensation The Company applies ASC No. 718, “Compensation-Stock Compensation,” which requires that share-based payment transactions with employees and nonemployees upon adoption of ASU 2018-07, be measured based on the grant date fair value of the equity instrument and recognized as compensation expense over the requisite service period, with a corresponding addition to equity. Under this method, compensation cost related to employee share options or similar equity instruments is measured at the grant date based on the fair value of the award and is recognized over the period during which an employee is required to provide service in exchange for the award, which generally is the vesting period. In addition to requisite service period, the Company also evaluates the performance condition and market condition under ASC 718-10-20. For an award which contains both a performance and a market condition, and where both conditions must be satisfied for the award to vest, the market condition is incorporated into the fair value of the award, and that fair value is recognized over the employee’s requisite service period or nonemployee’s vesting period if it is probable the performance condition will be met. If the performance condition is ultimately not met, compensation cost related to the award should not be recognized (or should be reversed) because the vesting condition in the award has not been satisfied. The expense resulting from share-based payments is recorded in general and administrative expense in the consolidated statements of operations. Please refer to Note 15 for more information.

Mezzanine equity Where ordinary or preferred shares are determined to be conditionally redeemable upon the occurrence of certain events that are not solely within the control of the issuer, and upon such event, the shares would become redeemable at the option of the holders, they are classified as ‘mezzanine equity’ (temporary equity). The purpose of this classification is to convey that such a security may not be permanently part of equity and could result in a demand for cash, securities or other assets of the entity in the future. The Series A Preferred Shares (“Series A Preferred Shares”) was accounted for as mezzanine equity in accordance with ASC 480.

Fair Value of Financial Instruments The fair value of a financial instrument is defined as the exchange price that would be received from an asset or paid to transfer a liability (as exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. The carrying amounts of financial assets and liabilities, such as cash and cash equivalents, accounts receivables and other current assets, amounts due from/(to) related parties, accrued liabilities, and other current liabilities, approximate their fair values because of the short maturity of these instruments and market rates of interest. ASC 825-10 requires certain disclosures regarding the fair value of financial instruments. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A three-level fair value hierarchy prioritizes the inputs used to measure fair value. The hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs used to measure fair value are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in">Level 1 -</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Quoted prices in active markets for identical assets and liabilities.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Level 2 -</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Quoted prices in active markets for similar assets and liabilities, or other inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Level 3 -</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Unobservable inputs that are significant to the measurement of the fair value of the assets or liabilities that are supported by little or no market data.</td></tr> </table> The Company considers the carrying amount of its financial assets and liabilities, which consist primarily of cash and cash equivalent, accounts receivable, contract assets, current maturities of operating lease liabilities, accrued liabilities, contract liabilities, due to related parties, and current maturities of long-term bank borrowings approximate the fair value of the respective assets and liabilities as of March 31, 2026 and 2025 due to their short-term nature.

Revenue Recognition The Company adopted the revenue standard Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers. The core principle of the revenue standard is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. The following five steps are applied to achieve that core principle: Step 1: Identify the contract with the customer Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5: Recognize revenue when the company satisfies a performance obligation. The Company enters into agreements with clients that create enforceable rights and obligations and for which it is probable that the Company will collect the consideration to which it will be entitled as services transfer to the customer. It is customary practice for the Company to have the agreements with its customers in writing, orally, or in accordance with other customary business practices. The Company recognizes revenue based on the consideration specified in the applicable agreement. The contracts which the Company enters into with the clients are fixed price and provide for milestone billings based upon the attainment of specific project objectives to ensure the Company meets its contractual requirements. Additionally, contracts may include retentions or holdbacks paid at the end of a project to ensure that Company meets the contract requirements. However, since the customer does not have the option to purchase the warranty separately and there are no additional services to the customer during the retention period but to ensure all goods and services meet the criteria as specified in the contract, such warranty shall not be accounted for as a separate performance obligation. The Company historically incurs a very minimum cost during the retention period, the Company does not expect any significant liability to be incurred and no further provision made in the accounts. The Company does not assess whether a contract contains a significant financing component if the Company expects, at contract inception, that the period between payment by the customers and the transfer of promised services to the customers will be less than one year. Design and Fit out Services The Company identifies the delivery of design and fit out services to the customer to be the performance obligation in the contract. Since the Company has concluded that the promises to be delivered on the contract would be one single performance obligation, no allocation of the transaction price is required and expected. As a professional interior design and fit out service provider, the Company recognizes revenue based on the Company’s effort or inputs to the satisfaction of a performance obligation over time as work progresses because of the continuous transfer of control to the customer and the Company’s right to bill the customer as costs are incurred. The Company’s contract with the customer has payment terms specified based upon certain conditions completed. The Company generally require an initial payment from the customer upon signing of the contract prior to the commencement of the project, which usually represents approximately 20% to 50% of the total contract sum. The Company issue invoices for interim payments at different stages of the project. The final invoice is generally issued shortly before or immediately after project completion. The Company’s customers are required to pay the Company at different billing stages over the contract period, as such, the Company believes the progress payments limit the Company’s exposure to credit risk and that the Company would be able to collect substantially all of the consideration gradually at different stages. The timing of the satisfaction of the Company’s performance obligations is based upon the cost-to-cost measure of progress method, which is generally different than the timing of unconditional right of payment and is based upon certain conditions completed as specified in the contract. The timing between the satisfaction of the Company’s performance obligations and the unconditional right of payment would contribute to contract assets and contract liabilities. The Company uses the ratio of actual costs incurred to total estimated costs since costs incurred (an input method) represent a reasonable measure of progress towards the satisfaction of a performance in order to estimate the portion of revenue earned. This method faithfully depicts the transfer of value to the customer when the Company is satisfying a performance obligation that entails a number of interrelated tasks or activities for a combined output that requires the Company to coordinate the work of employees and subcontractors. Contract costs typically include direct labor, subcontract and consultant costs, materials and indirect costs related to contract performance. Changes in estimated costs to complete these obligations result in adjustments to revenue on a cumulative catch-up basis, which causes the effect of revised estimates to be recognized in the current period. Changes in estimates can routinely occur over the contract term for a variety of reasons including, changes in scope, unanticipated costs, delays or favorable or unfavorable progress than original expectations. When the outcome of the contract cannot be reasonably measured, revenue is recognized only to the extent of contract costs incurred that are expected to be recovered. In situations where the estimated costs to perform exceeds the consideration to be received, the Company accrues the entire estimated loss during the period the loss becomes known. The Company’s contracts may contain variable consideration in the form of unpriced or pending change orders or claims that either increase or decrease the contract price. Variable consideration is generally estimated using the expected value method but may from time to time be estimated using the most likely amount method depending on the circumstance. Estimated amounts are included in the transaction price to the extent it is probable that a significant reversal of cumulative revenue recognized will not occur or when the uncertainty associated with the variable consideration is resolved. Estimates of variable consideration are based upon historical experience and known trends. The Company recognizes claims against vendors, sub-consultants, subcontractors and others as a reduction in costs when the contract establishes enforceability, and the amounts of recovery are reasonably estimable and probable. Reduction in costs is recognized at the lesser of the amount management expects to recover or costs incurred. As of March 31, 2026, the Company had transaction price allocated to remaining performance for design and fit out projects amounting to $377,974 which is expected to the satisfaction of a performance obligation within 12 months from March 31, 2026 using an input measure method. Project Management Services The Company provides project management services as part of its comprehensive architectural design offerings. The performance obligation is identified as the delivery of these project management services to the customer. Given that the promises to be delivered under the contract constitute a single performance obligation, no allocation of the transaction price is required. The Company has concluded that its performance obligation in providing project management services meets the criteria for recognition over time under ASC 606-10-25-27(a). This criterion is met when the customer simultaneously receives and consumes the benefits provided by the Company’s performance as it occurs. Revenue from project management services is recognized over time, evenly throughout the service period. The total contract price is determined at the inception of the contract and is allocated proportionally over the service period. This method ensures that revenue recognition reflects the continuous transfer of control of the services to the customer on a straight-line basis. As of March 31, 2026, the Company had transaction price allocated to remaining performance for project management services projects amounting to $140,317, which is expected to the satisfaction of a performance obligation within 12 months from March 31, 2026 using an input measure method. Application Services The Company provides application services as part of its comprehensive architectural design offerings. The performance obligation is identified as the approval acquired. Given that the promises to be delivered under the contract constitute a single performance obligation, no allocation of the transaction price is required. The Company has determined that its performance obligation in providing application services meets the criteria for recognition at a point time under ASC 606, as control is transferred to the customer upon application approval acquired. As of March 31, 2026, the Company had transaction price allocated to remaining performance for application services amounting to $30,401 which is expected to the satisfaction of a performance obligation within 12 months from March 31, 2026. Design-only Services The Company identifies the delivery of design-only services to the customer as the performance obligation in the contract. Since the promises under the contract constitute a single performance obligation, there is no requirement for an allocation of the transaction price. As a provider of professional architectural design services, the Company recognizes revenue based on the progress of its work over time, using an input method that reflects the continuous transfer of control to the customer and aligns with the Company’s right to bill as costs are incurred. As of March 31, 2026, the Company had none transaction price allocated to remaining performance for design-only services projects which is expected to the satisfaction of a performance obligation within 12 months from March 31, 2026. Revenue from Hearth Platform Services The Company recognizes revenue from Hearth platform technology fees in accordance with ASC 606, Revenue from Contracts with Customers. Each Hearth Service Agreement is accounted for as a contract with a customer containing two distinct performance obligations: (i) initial platform setup, consisting of delivery of the platform architecture blueprint, API credentials, and the Token Configuration Interface; and (ii) smart contract deployment and platform integration. The transaction price is the fixed platform technology fee specified in the agreement and is not contingent on the success of any capital-raising activity, token sale, or token-holder return. Consideration received in cryptocurrency is measured at its U.S.-dollar equivalent on the date the customer obtains control of the related deliverable, consistent with the noncash-consideration guidance in ASC 606-10-32-21. Revenue is recognized at the point in time at which control of each deliverable transfers to the client, evidenced by completion of the applicable contractual milestone. The Company has concluded that over-time recognition under ASC 606-10-25-27 is not appropriate because the client does not control an asset that is enhanced during the performance period and the Company does not have an enforceable right to payment for performance completed to date. Payments received in advance of satisfying a performance obligation are recorded as contract liabilities and recognized as revenue upon milestone completion. Service Arrangement Settled in Digital Assets During the year ended March 31, 2026, the Company, acting through its Hearth real world asset tokenization platform, entered into a Tokenization Agreement, dated March 31, 2026, with MD Queens Development LLC (or its designated special purpose vehicle) (the “Real World Asset”) to provide blockchain-based tokenization infrastructure and related technology services in connection with the Client’s mixed-use real estate development project located in Long Island City, New York. Under the Agreement, the Company is entitled to a non-refundable Platform Technology Fee of $15,000,000, payable in two equal installments and settleable in U.S. dollars or in cryptocurrency. The consideration received constitutes noncash consideration under ASC 606. Noncash consideration is measured at the fair value of the consideration received at contract inception. The Client elected to settle the first installment of the Platform Technology Fee through the transfer of 12,500,000 PropDeFi tokens (“PPDF”) on March 31, 2026. The PPDF received was issued by the customer and was established on March 25, 2026, shortly before the transfer to the Company. As of the date of receipt, the PPDF had not enough established trading history, was not traded in an active market, and was subject to significant liquidity restrictions. Based on these factors, the Company determined that the fair value of the noncash consideration received was not reliably measurable as of March 31, 2026. Because the services had not been finished as of March 31, 2026 and the fair value of the noncash consideration was not reliably measurable, the Company has not recognized any revenue with respect to the Service Arrangement for the period. Consistent with its policy for consideration received in advance of performance, the Company recorded the arrangement as a contract liability; however, because the fair value of the consideration received could not be reliably measured, no contract liability and the related digital assets received were recorded as of March 31, 2026. The Company will reassess the arrangement in subsequent periods. Revenue, and any associated remeasurement of the consideration received, will be recognized when (i) the related performance obligation is satisfied and (ii) the fair value of the consideration received becomes reliably measurable, such as upon the development of an active trading market for the PPDF or upon disposition. Any subsequent recognition could differ materially from the stated contract value, and the ultimate amount realized, if any, is subject to significant uncertainty. <p id="xdx_89C_eus-gaap--ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTextBlock_z3wPZfw0uAsk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The Company’s key revenues streams are as below: SCHEDULE OF KEY REVENUE STREAMS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250401__20260331_zPVMpdDz6SKb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240401__20250331_z2wzvYsGNydh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Project Income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--DesignAndFitOutServicesMember_zxAhVbJ9sbH7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: justify">Design and fit-out</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">609,486</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">97,440</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--OthersMember_zMIevjOEs0yi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">107,399</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">104,567</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zqSU4eupc435" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">716,885</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">202,007</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zRhg56XsuTUe" style="display: none; vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Revenue Project Income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">716,885</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">202,007</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

377974

140317

30401

15000000

12500000

<p id="xdx_89C_eus-gaap--ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTextBlock_z3wPZfw0uAsk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The Company’s key revenues streams are as below: SCHEDULE OF KEY REVENUE STREAMS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250401__20260331_zPVMpdDz6SKb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240401__20250331_z2wzvYsGNydh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Project Income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--DesignAndFitOutServicesMember_zxAhVbJ9sbH7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: justify">Design and fit-out</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">609,486</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">97,440</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--OthersMember_zMIevjOEs0yi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">107,399</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">104,567</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zqSU4eupc435" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">716,885</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">202,007</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zRhg56XsuTUe" style="display: none; vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Revenue Project Income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">716,885</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">202,007</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

609486

97440

107399

104567

716885

202007

716885

202007

Warranty The Company generally provides limited warranties for work performed under its contracts. At the time a sale is recognized, the Company records estimated future warranty costs under ASC 460. Such estimated costs for warranties are estimated at completion and these warranties are not service warranties separately sold by the Company. Generally, the estimated claim rates of warranty are based on actual warranty experience or Company’s best estimate. There were no such reserves for the years ended March 31, 2026 and 2025 because the Company’s historical warranty expenses were immaterial to the Company’s audited consolidated financial statements. As such, there were no warranty reserves recorded as of March 31, 2026 and 2025.

Contract Assets and Contract Liabilities Projects with performance obligations recognized over time that have revenue recognized to date in excess of cumulative billings are reported on consolidated balance sheets as “Contract assets”. Provisions for estimated losses of contract assets on uncompleted contracts are made in the period in which such losses are determined. Contract assets have billing term with unconditional right to be billed beyond one year are classified as non-current assets. Contract liabilities on uncompleted contracts represent the amounts of cash collected from clients, billings to clients on contracts in advance of work performed and revenue recognized and provisions for losses. The majority of these amounts are expected to be earned within twelve months and are classified as current liabilities.

Selling, General and Administrative Expenses Selling, general, and administrative expenses consist primarily of rent, insurance, utilities, and other customary operating expenses. All the costs are charged to operations when incurred. The Company recorded selling, general and administrative expenses of $1,445,961 and $369,991 for the years ended March 31, 2026 and 2025, respectively.

1445961

369991

Advertising and Marketing Expenses Advertising expenses primarily include costs related to online marketing, promotional materials, industry publications, and participation in design exhibitions and trade shows. The Company recorded advertising expense of $530,467 and $20,558 for the years ended March 31, 2026 and 2025, respectively.

530467

20558

Government Subsidies Government subsidies primarily relate to non-recurring entitlements granted by the Hong Kong government pursuant to the Employment Support Scheme under the Anti-epidemic Fund. The Company recognizes government subsidies as other income when they are received because they are not subject to any past or future conditions. Government subsidies received and recognized as other income totaled $9,029 and $20,018 for the years ended March 31, 2026 and 2025, respectively.

9029

20018

Cost of Revenue The Company’s cost of revenue is primarily comprised of the material, subcontracting labor and overhead costs. These costs are expenses as incurred.

Income Taxes The Company accounts for income taxes under ASC 740. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period including the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. The provisions of ASC 740-10-25, “Accounting for Uncertainty in Income Taxes,” prescribe a more-likely-than-not threshold for consolidated financial statement recognition and measurement of a tax position taken (or expected to be taken) in a tax return. This interpretation also provides guidance on the recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and related disclosures. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the period incurred. The Company believes there were no uncertain tax positions as of March 31, 2026 and 2025, respectively. The Company does not expect that its assessment regarding unrecognized tax positions will materially change over the next 12 months. The Company is not currently under examination by an income tax authority, nor has been notified that an examination is contemplated.

Comprehensive Income (Loss) Comprehensive income (loss) consists of two components, net income (loss) and other comprehensive income (loss). Other comprehensive income (loss) refers to revenue, expenses, gains and losses that under U.S. GAAP are recorded as an element of shareholders’ equity but are excluded from net income. Other comprehensive income (loss) consists of foreign currency translation adjustments resulting from the Company translating its consolidated financial statements from functional currency into reporting currency.

Earnings/(Loss) Per Share The Company computes earnings/(loss) per share (“EPS”) in accordance with ASC 260, “Earnings per Share” (“ASC 260”). ASC 260 requires companies with complex capital structures to present basic and diluted EPS. Basic EPS are computed by dividing income available to ordinary shareholders of the Company by the weighted average Ordinary Shares outstanding during the period. Diluted EPS takes into account the potential dilution that could occur if securities or other contracts to issue Ordinary Shares were exercised and converted into Ordinary Shares, using the treasury stock method. Potentially dilutive securities include stock options, warrants, and convertible instruments. As of March 31, 2026 and 2025, there were no dilutive shares.

Segment Reporting The Company operates as one segment, in which management uses one measure of profitability, and the Company’s assets are mainly located in Hong Kong. The Company does not operate separate lines of business or separate business entities with respect to any of its product candidates. Accordingly, the Company does not have separately reportable segments.

Related Parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence, such as a family member or relative, shareholder, or a related corporation.

Commitments and Contingencies The Company accounts for contingencies in accordance with ASC 450-20, Contingencies - Loss Contingencies. In the normal course of business, the Company is subject to contingencies, such as legal proceedings and claims arising out of its business, which cover a wide range of matters. Liabilities for contingencies are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. If the assessment of a contingency indicates that it is probable that a material loss is incurred and the amount of the liability can be estimated, then the estimated liability is accrued in the Company’s consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed.

Significant Risks Currency Risk The Group’s operating activities are transacted in HK$. Foreign exchange risk arises from future commercial transactions, recognized assets and liabilities and net investments in foreign operations. The Group considers the foreign exchange risk in relation to transactions denominated in HK$ with respect to US$ is not significant as HK$ is pegged to US$. Concentration and Credit Risk Financial instruments that potentially subject the Company to the concentration of credit risks consist of cash and accounts receivable. The maximum exposures of such assets to credit risk are their carrying amounts as of the balance sheet dates. The Company deposits its cash with financial institutions located in Hong Kong, U.S. and PRC. As of March 31, 2026 and 2025, $2,713,466 and $31,950 were deposited with financial institutions located in Hong Kong, U.S., and PRC. The Deposit Protection Scheme introduced by the Hong Kong Government insured each depositor at one bank for a maximum amount of US$63,776 (HK$500,000). Otherwise, these balances are not covered by insurance. Cash balances in bank accounts in the United States are insured by the Federal Deposit Insurance Corporation (FDIC) up to a maximum amount of US$ 250,000 per depositor, per insured bank. The Company believes that no significant credit risk exists as these financial institutions have high credit quality and the Company has not incurred any losses related to such deposits. For the years ended March 31, 2026 and 2025, the Company’s assets were mainly located in Hong Kong and all of the Company’s revenue were derived from Hong Kong. For the year ended March 31, 2026, two customers accounted for approximately <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250401__20260331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOneMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_z6Hcimb5oM25" title="Concentration and credit risk percentage">83% and <span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250401__20260331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerTwoMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_zdZgxIx6Omg9" title="Concentration and credit risk percentage">12% of the Company’s total revenue. For the year ended March 31, 2025, two customers accounted for approximately <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240401__20250331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOneMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_zZyHbMRFMPRl" title="Concentration and credit risk percentage">20% and <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240401__20250331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerTwoMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_zswpPjwVAL8f" title="Concentration and credit risk percentage">17% of the Company’s total revenue. For the year ended March 31, 2026, one subcontractor accounted for approximately <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250401__20260331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneSubcontractorMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember_zzAO3NgdRzCh" title="Concentration and credit risk percentage">98% of the Company’s total purchases. For the year ended March 31, 2025, one subcontractor accounted for approximately <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240401__20250331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneSubcontractorMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember_zxrtaUJhLgn2" title="Concentration and credit risk percentage">54% of the Company’s total purchases. Interest rate risk Fluctuations in market interest rates may negatively affect the Company’s financial condition and results of operations. The Company is exposed to floating interest rate risk on cash deposit and floating rate borrowings, and the risks due to changes in interest rates is not material. The Company has not used any derivative financial instruments to manage the interest risk exposure.

2713466

31950

63776

500000

250000

0.83

0.12

0.20

0.17

0.98

0.54

Subsequent event The Company evaluated subsequent events and transactions that occurred after the balance sheet date through the date that the consolidated financial statements are available to be issued. Material subsequent events that required recognition or additional disclosure in the audited consolidated financial statements are presented.

Recently issued accounting pronouncements Recently issued accounting pronouncements not yet adopted In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which provides qualitative and quantitative updates to the rate reconciliation and income taxes paid disclosures, among others, in order to enhance the transparency of income tax disclosures, including consistent categories and greater disaggregation of information in the rate reconciliation and disaggregation by jurisdiction of income taxes paid. The amendments in ASU 2023-09 are effective for fiscal years beginning after December 15, 2025, for emerging growth companies, with early adoption permitted. The amendments should be applied prospectively however; retrospective application is also permitted. The Company is in the process of assessing the impact of this ASU on its consolidated financial statements. In November 2024, the FASB issued ASU No. 2024-03, Disaggregation of Income Statement Expenses (Subtopic 220-40). The ASU requires the disaggregated disclosure of specific expense categories, including purchases of inventory, employee compensation, depreciation, and amortization, within relevant income statement captions. This ASU also requires disclosure of the total amount of selling expenses along with the definition of selling expenses. The ASU is effective for annual periods beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Adoption of this ASU can either be applied prospectively to consolidated financial statements issued for reporting periods after the effective date of this ASU or retrospectively to any or all prior periods presented in the consolidated financial statements. Early adoption is also permitted. This ASU will likely result in the required additional disclosures being included in our consolidated financial statements once adopted. We are currently evaluating the provisions of this ASU. In November 2024, the FASB issued ASU No. 2024-04, Debt-Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments, which clarifies the requirements related to accounting for the settlement of a debt instrument as an induced conversion. The amendments in this update are effective for annual reporting periods beginning after December 15, 2025, including interim periods within those fiscal years. Early adoption is permitted. We are currently evaluating the impact of this guidance on our consolidated financial statements. In July 2025, the FASB issued ASU No. 2025-05, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. The amendments in this update provide a practical expedient permitting an entity to assume that conditions at the balance sheet date remain unchanged over the life of the asset when estimating expected credit losses for current classified accounts receivable and contract assets. This update is effective for annual periods beginning after December 15, 2025, including interim periods within those fiscal years. Adoption of this ASU can be applied prospectively for reporting periods after its effective date. Early adoption is permitted. We are currently evaluating the provisions of this ASU and do not expect this ASU to have a material impact on our consolidated financial statements. In September 2025, the FASB issued ASU No. 2025-06, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software. The ASU simplifies the capitalization guidance by removing all references to prescriptive and sequential software development stages (referred to as “project stages”) throughout ASC 350-40. The ASU is effective for annual periods beginning after December 15, 2027, and interim periods within those fiscal years. Adoption of this ASU can be applied prospectively for reporting periods after its effective date; or follow a modified transition approach that is based on the status of the respective projects and whether software costs were capitalized before the date of adoption; or retrospectively to any or all prior periods presented in the consolidated financial statements. Early adoption is permitted. We are currently evaluating the provisions of this ASU.

NOTE 3. ACCOUNT RECEIVABLES, NET Accounts receivable, net consisted of the following at March 31, 2026 and 2025: SCHEDULE OF ACCOUNTS RECEIVABLES, NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260331_zpuJtHumcvJ" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250331_zw91BuQU0Jrh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--AccountsReceivableGross_iI_maARNzC0n_zGbwIyn2szO6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,700</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">25,213</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNI_di_msARNzC0n_zeuXvi1G5TS2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: allowance for doubtful accounts</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,733</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--AccountsReceivableNet_iTI_mtARNzC0n_zRvEOgEuR2Rb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Accounts receivable, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,480</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The movement of allowance for doubtful accounts are as follows: SCHEDULE OF MOVEMENT OF ALLOWANCE FOR DOUBTFUL ACCOUNTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250401__20260331_z3lVkk4ioSNh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240401__20250331_zHvkJ1DQwAq4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_zfbqk6fVEDe6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Beginning balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">17,733</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_iN_di_z1fI9SAHUCW8" style="vertical-align: bottom; background-color: White"> <td>Write-off</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(17,733</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--AllowanceForDoubtfulAccountsReceivableAddition_zGND0xHZmed7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Addition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,708</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--AllowanceForDoubtfulAccountsReceivableExchangeDifference_di_zH716hXEaSKg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Exchange difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">25</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_z9Eru1OB6Di9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Ending balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">17,733</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Accounts receivable, net consisted of the following at March 31, 2026 and 2025: SCHEDULE OF ACCOUNTS RECEIVABLES, NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260331_zpuJtHumcvJ" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250331_zw91BuQU0Jrh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--AccountsReceivableGross_iI_maARNzC0n_zGbwIyn2szO6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,700</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">25,213</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNI_di_msARNzC0n_zeuXvi1G5TS2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: allowance for doubtful accounts</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,733</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--AccountsReceivableNet_iTI_mtARNzC0n_zRvEOgEuR2Rb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Accounts receivable, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,480</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

3700

25213

17733

3700

7480

The movement of allowance for doubtful accounts are as follows: SCHEDULE OF MOVEMENT OF ALLOWANCE FOR DOUBTFUL ACCOUNTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250401__20260331_z3lVkk4ioSNh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240401__20250331_zHvkJ1DQwAq4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_zfbqk6fVEDe6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Beginning balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">17,733</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_iN_di_z1fI9SAHUCW8" style="vertical-align: bottom; background-color: White"> <td>Write-off</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(17,733</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--AllowanceForDoubtfulAccountsReceivableAddition_zGND0xHZmed7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Addition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,708</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--AllowanceForDoubtfulAccountsReceivableExchangeDifference_di_zH716hXEaSKg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Exchange difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">25</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_z9Eru1OB6Di9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Ending balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">17,733</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

17733

17708 -25

17733

NOTE 4. CONTRACT ASSETS/(LIABILITIES) Projects with performance obligations recognized over time that have revenue recognized to date in excess of cumulative billings are reported on the Company’s balance sheets as “Contract assets”. Provisions for estimated losses of contract assets on uncompleted contracts are made in the period in which such losses are determined. Contract assets that have billing terms with unconditional rights to be billed beyond one year are classified as non-current assets. Contract assets consisted of the following at March 31, 2026 and 2025: SCHEDULE OF CONTRACT ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260331_z6wNdQjFH2Oa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250331_zochcSWjKcq9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_ecustom--ContractWithCustomerAssetRevenueRecognizedToDate_iI_maCWCAGzQvu_zqPfNynASGN" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Revenue recognized to date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">717,067</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">54,113</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ContractWithCustomerAssetProgressBillingsToDate_iNI_di_msCWCAGzQvu_zjNypVb310Uk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: progress billings to date</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(715,973</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(45,659</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_ecustom--ContractWithCustomerAssetExchangeDifference_iI_maCWCAGzQvu_zuqBG5evXVeb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exchange difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,959</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ContractWithCustomerAssetGrossCurrent_iTI_mtCWCAGzQvu_maCWCANzMmi_zxEhJIouYdg2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Contract assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,053</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,466</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ContractWithCustomerAssetNetCurrent_iTI_mtCWCANzMmi_zQiDXjAjUiod" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Contract assets, current</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,053</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,466</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Contract liabilities consisted of the following at March 31, 2026 and 2025: SCHEDULE OF CONTRACT LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260331_z2ZyjPhuFUaf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250331_zCR8i2vxuvMf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_zeSuLFxh071d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Billings in advance of performance obligation under contracts</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">62,191</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">131,564</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Contract liabilities related to contracts are balances due to customers under contracts. This arises if a particular milestone payment exceeds the revenue recognized to date under the cost-to-cost method. The movement in contract liabilities is as follows: SCHEDULE OF MOVEMENT IN CONTRACT LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250401__20260331_zYrA6sRD4i01" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20240401__20250331_zBPMP0AXYM1l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--ContractWithCustomerLiabilityCurrent_iS_zSI2yyxJINyg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Beginning Balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">131,564</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">101,718</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_iN_di_zRaqCfaZtjQc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Decrease in contract liabilities as a result of recognizing revenue during the period was included in the contract liabilities at the beginning of the period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(93,063</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(47,095</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_ecustom--ContractWithCustomerLiabilityincreaseAsResultOfBillingsInAdvanceOfPerformanceObligationUnderContracts_zmaCGXffowDk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Increase in contract liabilities as a result of billings in advance of performance obligation under contracts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,320</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">76,343</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ContractWithCustomerLiabilityExchangeDifference_zILuO4xghqd1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Exchange difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(630</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">598</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ContractWithCustomerLiabilityCurrent_iE_zvDPLNbCZe4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Ending Balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">62,191</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">131,564</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Contract assets consisted of the following at March 31, 2026 and 2025: SCHEDULE OF CONTRACT ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260331_z6wNdQjFH2Oa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250331_zochcSWjKcq9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_ecustom--ContractWithCustomerAssetRevenueRecognizedToDate_iI_maCWCAGzQvu_zqPfNynASGN" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Revenue recognized to date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">717,067</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">54,113</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ContractWithCustomerAssetProgressBillingsToDate_iNI_di_msCWCAGzQvu_zjNypVb310Uk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: progress billings to date</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(715,973</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(45,659</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_ecustom--ContractWithCustomerAssetExchangeDifference_iI_maCWCAGzQvu_zuqBG5evXVeb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exchange difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,959</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ContractWithCustomerAssetGrossCurrent_iTI_mtCWCAGzQvu_maCWCANzMmi_zxEhJIouYdg2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Contract assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,053</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,466</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ContractWithCustomerAssetNetCurrent_iTI_mtCWCANzMmi_zQiDXjAjUiod" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Contract assets, current</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,053</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,466</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 717067 54113 715973 45659 1959 12

3053

8466

3053

8466

Contract liabilities consisted of the following at March 31, 2026 and 2025: SCHEDULE OF CONTRACT LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260331_z2ZyjPhuFUaf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250331_zCR8i2vxuvMf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_zeSuLFxh071d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Billings in advance of performance obligation under contracts</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">62,191</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">131,564</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

62191

131564

The movement in contract liabilities is as follows: SCHEDULE OF MOVEMENT IN CONTRACT LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250401__20260331_zYrA6sRD4i01" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20240401__20250331_zBPMP0AXYM1l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--ContractWithCustomerLiabilityCurrent_iS_zSI2yyxJINyg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Beginning Balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">131,564</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">101,718</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_iN_di_zRaqCfaZtjQc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Decrease in contract liabilities as a result of recognizing revenue during the period was included in the contract liabilities at the beginning of the period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(93,063</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(47,095</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_ecustom--ContractWithCustomerLiabilityincreaseAsResultOfBillingsInAdvanceOfPerformanceObligationUnderContracts_zmaCGXffowDk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Increase in contract liabilities as a result of billings in advance of performance obligation under contracts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,320</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">76,343</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ContractWithCustomerLiabilityExchangeDifference_zILuO4xghqd1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Exchange difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(630</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">598</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ContractWithCustomerLiabilityCurrent_iE_zvDPLNbCZe4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Ending Balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">62,191</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">131,564</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

131564

101718

93063

47095

24320 76343 -630 598

62191

131564

NOTE 5. PROPERTY AND EQUIPMENT Property and equipment, net consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT, NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260331_zrdeXkpFGQu4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250331_zos3qoZ9nNS5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zbFDeKYelkK1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3,866</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HardwareMember_zdYRG0SOB3jh" style="vertical-align: bottom; background-color: White"> <td>Hardware</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">992,996</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HardwareMember_zJo0dMoZUWR2" style="display: none; vertical-align: bottom; background-color: White"> <td>Property, plant and equipment, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">992,996</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_z399lMblGwY9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(99,878</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentNet_iTI_zqWsWYjAYSb7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Property, plant and equipment, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">896,984</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> During the years ended March 31, 2026 and 2025, the Company incurred depreciation expense of $99,878 and none, respectively.

Property and equipment, net consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT, NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260331_zrdeXkpFGQu4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250331_zos3qoZ9nNS5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zbFDeKYelkK1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3,866</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HardwareMember_zdYRG0SOB3jh" style="vertical-align: bottom; background-color: White"> <td>Hardware</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">992,996</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HardwareMember_zJo0dMoZUWR2" style="display: none; vertical-align: bottom; background-color: White"> <td>Property, plant and equipment, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">992,996</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_z399lMblGwY9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(99,878</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentNet_iTI_zqWsWYjAYSb7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Property, plant and equipment, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">896,984</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

3866

992996

99878

896984

99878

NOTE 6. INTANGIBLE ASSETS On May 23, 2025, the Company entered into a Co-Development Agreement with Alan to AI Consultancy Co. Limited (“the Contractor”) for the co-development of the Acquired IP. This system is an AI software designed for architecture design and automated generation of structural and MEP (Mechanical, Electrical, and Plumbing) construction drawings. Under the agreement, while the core QikBIM system intellectual property (IP) initially remains with the Contractor, the Company secures a perpetual, irrevocable, worldwide, royalty-free license to use, modify, and distribute the software, including access to its source code. Crucially, the Company holds exclusive rights for the use, management, and operation of the system in North America and Hong Kong for five years from final completion, after which the license becomes non-exclusive globally. Furthermore, the Company has an option, exercisable within three years of final completion, to either purchase the IP rights for the North American and Hong Kong version of the system or acquire equity in the Contractor (“the Option”). All development fees paid by the Company will be converted towards the acquisition cost if this option is exercised. The total contractual consideration for the acquisition was $14,993,500. Due to foreign currency translation at the applicable exchange rate on the reporting date, as further detailed in Note 2 (Foreign Currency Translation), the recorded amount in the financial statements is $14,995,881. On March 31, 2026, the Company entered into an Intellectual Property Assignment and Co-Ownership Agreement with Alan To AI Consultancy Co. Limited, pursuant to acquire a <span id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--QikBIMSystemMember_zZBgig5SDmG4" title="Ownership percentage">50% undivided co-ownership interest in certain intellectual property relating to the QikBIM system, including rights relating to the United States and Hong Kong standards adaptation and commercialization versions thereof (the “Acquired IP”). The aggregate purchase price for the Acquired IP is $17,500,000. Prior payments made by the Company to the Contractor in the aggregate amount of $<span id="xdx_905_ecustom--PriorPaymentsCreditedAgainstPurchasePrice_c20260331__20260331__us-gaap--AssetAcquisitionAxis__custom--AcquiredIPMember_zataeX5b2pqi" title="Prior payment to acquire intangible assets">11,994,800 have been credited against the purchase price. Due to foreign currency translation at the applicable exchange rate on the reporting date, the recorded amount in the financial statements is $16,002,793. As of March 31, 2026, $5,505,676 (HK$43,147,932) remained unpaid and is recorded within accrued liabilities on the consolidated balance sheet. Intangible assets consisted of the following at each balance sheet date: SCHEDULE OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Costs:</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Additions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Disposal</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Artificial intelligence software</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsGross_iS_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ArtificialIntelligenceSoftwareMember_zm9C6dW7SZ8h" style="width: 11%; text-align: right" title="Costs, Balance">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ArtificialIntelligenceSoftwareMember_zmuljzZ8vMXh" style="width: 11%; text-align: right" title="Costs, Additions">17,502,381</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--GainLossOnDispositionOfIntangibleAssets_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ArtificialIntelligenceSoftwareMember_zQ3nXyP77lIe" style="width: 11%; text-align: right" title="Costs, Disposal">-</td><td style="width: 1%; text-align: left"></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_iE_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ArtificialIntelligenceSoftwareMember_ze3UI7dJZBZf" style="width: 11%; text-align: right" title="Costs, Balance">17,502,381</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Blockchain Application Development</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_iS_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BlockchainApplicationDevelopmentMember_zyfpoFXEyahi" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, Balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BlockchainApplicationDevelopmentMember_z1SttILBNOga" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, Additions">70,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--GainLossOnDispositionOfIntangibleAssets_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BlockchainApplicationDevelopmentMember_zvfKZsciCMQd" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, Disposal">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iE_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BlockchainApplicationDevelopmentMember_zcEtwEsdmKh9" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, Balance">70,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_iS_c20250401__20260331_zDsFic2Ltc24" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Costs, Balance">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_986_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20250401__20260331_zsxBGGlUhDwd" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Costs, Additions">17,572,381</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_987_eus-gaap--GainLossOnDispositionOfIntangibleAssets_c20250401__20260331_zeHw2n6zGyf6" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Costs, Disposal">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"></td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iE_c20250401__20260331_zHU9IuLu0939" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Costs, Balance">17,572,381</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Accumulated amortization:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Artificial intelligence software</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iS_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ArtificialIntelligenceSoftwareMember_zkrOmF5Kb7pj" style="text-align: right" title="Accumulated amortization, Balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--FiniteLivedIntangibleAssetsAccumulatedAmortizationAdditions_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ArtificialIntelligenceSoftwareMember_zrtZHxVxnlM9" style="text-align: right" title="Accumulated amortization, Additions">(1,499,588</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--FiniteLivedIntangibleAssetsAccumulatedAmortizationDisposal_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ArtificialIntelligenceSoftwareMember_zGC2V1Dg9Qwd" style="text-align: right" title="Accumulated amortization, Disposal">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iE_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ArtificialIntelligenceSoftwareMember_zVzmB1khssAc" style="text-align: right" title="Accumulated amortization, Balance">(1,499,588</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Blockchain Application Development</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iS_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BlockchainApplicationDevelopmentMember_zhuTD1jcBRTl" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization, Balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--FiniteLivedIntangibleAssetsAccumulatedAmortizationAdditions_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BlockchainApplicationDevelopmentMember_za2puOGH8r5g" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization, Additions">(700</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--FiniteLivedIntangibleAssetsAccumulatedAmortizationDisposal_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BlockchainApplicationDevelopmentMember_zBAsKb5jynb7" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization, Disposal">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iE_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BlockchainApplicationDevelopmentMember_z5D5WIUDSTXg" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization, Balance">(700</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iS_c20250401__20260331_zXfdmN8r25t2" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Accumulated amortization, Balance">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98F_ecustom--FiniteLivedIntangibleAssetsAccumulatedAmortizationAdditions_c20250401__20260331_z01XkMvclQO" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Accumulated amortization, Additions">(1,500,288</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_985_ecustom--FiniteLivedIntangibleAssetsAccumulatedAmortizationDisposal_c20250401__20260331_zO96ywmz0Ow7" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Accumulated amortization, Disposal">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iE_c20250401__20260331_zAs0FiJy4bmc" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Accumulated amortization, Balance">(1,500,288</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Carrying amounts</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsNet_iS_c20250401__20260331_zCr3mrFNFQY5" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Carrying amounts, Balance">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_980_ecustom--FiniteLivedIntangibleAssetsNetAdditions_c20250401__20260331_zs1M2lWC5rJk" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Carrying amounts, Additions">16,072,093</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98F_ecustom--FiniteLivedIntangibleAssetsNetDisposal_c20250401__20260331_zz5FzfowEqKk" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Carrying amounts, Disposal">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"></td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_iE_c20250401__20260331_z6DhPByGTSVf" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Carrying amounts, Balance">16,072,093</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Amortization of the intangible asset during the years ended March 31, 2026 and 2025, was $1,500,288. No intangible assets or amortization is booked as of March 31, 2025 and for the year ended March 31, 2025. Artificial intelligence software initially recognized under the May 23, 2025 Co-Development Agreement were recorded at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOVEFOR0lCTEUgQVNTRVRTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250523__us-gaap--TypeOfArrangementAxis__custom--CoDevelopmentAgreementMember_zEvUY9q4TEej">14,995,881. On March 31, 2026, the Company entered into an Intellectual Property Assignment and Co-Ownership Agreement with the Contractor, which amended, restated and superseded the license-and-option arrangement under the Co-Development Agreement. As a result, the Company derecognized the $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOVEFOR0lCTEUgQVNTRVRTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20260331__us-gaap--TypeOfArrangementAxis__custom--CoDevelopmentAgreementMember_zrKYXtAayf5f">14,995,881 of intangible assets previously recognized under the Co-Development Agreement; and the newly acquired <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOVEFOR0lCTEUgQVNTRVRTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--QikBIMSystemMember_zCoJPncn6gb3">50% co-ownership interest in the Acquired IP at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOVEFOR0lCTEUgQVNTRVRTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_c20260331__us-gaap--AssetAcquisitionAxis__custom--AcquiredIPMember_zLNf9qsHtEa7">17,502,381, reflecting translation from the Company’s functional currency at the applicable exchange rates. No revenue related to QikBIM has been generated for the year ended March 31, 2026. <p id="xdx_899_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zUycytA60E8f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The future amortization of the intangible asset is as follows: SCHEDULE OF FUTURE AMORTIZATION OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold">Year Ending March 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260331_zFqw7vm5lS1h" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_maFLIANzov6_zkzD8ohyA2Ck" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">2027</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">3,214,559</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_maFLIANzov6_zQJrDCXzP7K5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,214,559</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_maFLIANzov6_zSsiGuTkhD2d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,214,559</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_maFLIANzov6_zTVA0M6kWpEb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,214,559</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_iI_maFLIANzov6_zCkzEfqRjkHa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">2031</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,213,857</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtFLIANzov6_zyjzYSP3w1t" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total Intangible Asset Amortization</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">16,072,093</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

14993500

14995881

0.50

17500000

11994800

16002793

5505676

43147932

Intangible assets consisted of the following at each balance sheet date: SCHEDULE OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Costs:</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Additions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Disposal</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Artificial intelligence software</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsGross_iS_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ArtificialIntelligenceSoftwareMember_zm9C6dW7SZ8h" style="width: 11%; text-align: right" title="Costs, Balance">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ArtificialIntelligenceSoftwareMember_zmuljzZ8vMXh" style="width: 11%; text-align: right" title="Costs, Additions">17,502,381</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--GainLossOnDispositionOfIntangibleAssets_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ArtificialIntelligenceSoftwareMember_zQ3nXyP77lIe" style="width: 11%; text-align: right" title="Costs, Disposal">-</td><td style="width: 1%; text-align: left"></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_iE_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ArtificialIntelligenceSoftwareMember_ze3UI7dJZBZf" style="width: 11%; text-align: right" title="Costs, Balance">17,502,381</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Blockchain Application Development</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_iS_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BlockchainApplicationDevelopmentMember_zyfpoFXEyahi" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, Balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BlockchainApplicationDevelopmentMember_z1SttILBNOga" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, Additions">70,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--GainLossOnDispositionOfIntangibleAssets_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BlockchainApplicationDevelopmentMember_zvfKZsciCMQd" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, Disposal">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iE_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BlockchainApplicationDevelopmentMember_zcEtwEsdmKh9" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, Balance">70,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_iS_c20250401__20260331_zDsFic2Ltc24" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Costs, Balance">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_986_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20250401__20260331_zsxBGGlUhDwd" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Costs, Additions">17,572,381</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_987_eus-gaap--GainLossOnDispositionOfIntangibleAssets_c20250401__20260331_zeHw2n6zGyf6" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Costs, Disposal">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"></td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iE_c20250401__20260331_zHU9IuLu0939" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Costs, Balance">17,572,381</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Accumulated amortization:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Artificial intelligence software</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iS_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ArtificialIntelligenceSoftwareMember_zkrOmF5Kb7pj" style="text-align: right" title="Accumulated amortization, Balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--FiniteLivedIntangibleAssetsAccumulatedAmortizationAdditions_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ArtificialIntelligenceSoftwareMember_zrtZHxVxnlM9" style="text-align: right" title="Accumulated amortization, Additions">(1,499,588</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--FiniteLivedIntangibleAssetsAccumulatedAmortizationDisposal_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ArtificialIntelligenceSoftwareMember_zGC2V1Dg9Qwd" style="text-align: right" title="Accumulated amortization, Disposal">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iE_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ArtificialIntelligenceSoftwareMember_zVzmB1khssAc" style="text-align: right" title="Accumulated amortization, Balance">(1,499,588</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Blockchain Application Development</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iS_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BlockchainApplicationDevelopmentMember_zhuTD1jcBRTl" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization, Balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--FiniteLivedIntangibleAssetsAccumulatedAmortizationAdditions_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BlockchainApplicationDevelopmentMember_za2puOGH8r5g" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization, Additions">(700</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--FiniteLivedIntangibleAssetsAccumulatedAmortizationDisposal_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BlockchainApplicationDevelopmentMember_zBAsKb5jynb7" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization, Disposal">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iE_c20250401__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BlockchainApplicationDevelopmentMember_z5D5WIUDSTXg" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization, Balance">(700</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iS_c20250401__20260331_zXfdmN8r25t2" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Accumulated amortization, Balance">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98F_ecustom--FiniteLivedIntangibleAssetsAccumulatedAmortizationAdditions_c20250401__20260331_z01XkMvclQO" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Accumulated amortization, Additions">(1,500,288</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_985_ecustom--FiniteLivedIntangibleAssetsAccumulatedAmortizationDisposal_c20250401__20260331_zO96ywmz0Ow7" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Accumulated amortization, Disposal">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iE_c20250401__20260331_zAs0FiJy4bmc" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Accumulated amortization, Balance">(1,500,288</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Carrying amounts</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsNet_iS_c20250401__20260331_zCr3mrFNFQY5" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Carrying amounts, Balance">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_980_ecustom--FiniteLivedIntangibleAssetsNetAdditions_c20250401__20260331_zs1M2lWC5rJk" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Carrying amounts, Additions">16,072,093</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98F_ecustom--FiniteLivedIntangibleAssetsNetDisposal_c20250401__20260331_zz5FzfowEqKk" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Carrying amounts, Disposal">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"></td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_iE_c20250401__20260331_z6DhPByGTSVf" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Carrying amounts, Balance">16,072,093</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

17502381

70000

17572381

-1499588

-700

-1500288

16072093

1500288

14995881

0.50

17502381

<p id="xdx_899_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zUycytA60E8f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The future amortization of the intangible asset is as follows: SCHEDULE OF FUTURE AMORTIZATION OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold">Year Ending March 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260331_zFqw7vm5lS1h" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_maFLIANzov6_zkzD8ohyA2Ck" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">2027</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">3,214,559</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_maFLIANzov6_zQJrDCXzP7K5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,214,559</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_maFLIANzov6_zSsiGuTkhD2d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,214,559</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_maFLIANzov6_zTVA0M6kWpEb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,214,559</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_iI_maFLIANzov6_zCkzEfqRjkHa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">2031</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,213,857</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtFLIANzov6_zyjzYSP3w1t" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total Intangible Asset Amortization</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">16,072,093</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

3214559

3213857

16072093

NOTE 7. ACCRUED LIABILITIES As of March 31, 2024 and 2025, accrued liabilities were comprised of the following: SCHEDULE OF ACCRUED LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260331_zScfh7XlGcX5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250331_zd7ktXuHXJIa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_ecustom--AccruedSystemMigrationServices_iI_maALCzPFK_zeF2u3IcD5S8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">System migration services</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">360,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--AccruedIntangibleAssetsPurchase_iI_maALCzPFK_zxG1JWg1rI01" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Intangible assets purchase</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,505,676</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccruedProfessionalFeesCurrent_iI_maALCzPFK_zGtIUfK54UDe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Professional fees for legal and accounting services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123,287</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccruedPayrollTaxesCurrent_iI_maALCzPFK_z6qqpRQV4uoe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payroll liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,261</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--AccruedOtherShorttermLiabilities_iI_maALCzPFK_zazznpaPExKg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other short-term liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20,222</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,182</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AccruedLiabilitiesCurrent_iTI_mtALCzPFK_zBLNJU6Kljr9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total accrued liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">6,043,346</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,182</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

As of March 31, 2024 and 2025, accrued liabilities were comprised of the following: SCHEDULE OF ACCRUED LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260331_zScfh7XlGcX5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250331_zd7ktXuHXJIa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_ecustom--AccruedSystemMigrationServices_iI_maALCzPFK_zeF2u3IcD5S8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">System migration services</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">360,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--AccruedIntangibleAssetsPurchase_iI_maALCzPFK_zxG1JWg1rI01" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Intangible assets purchase</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,505,676</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccruedProfessionalFeesCurrent_iI_maALCzPFK_zGtIUfK54UDe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Professional fees for legal and accounting services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123,287</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccruedPayrollTaxesCurrent_iI_maALCzPFK_z6qqpRQV4uoe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payroll liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,261</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--AccruedOtherShorttermLiabilities_iI_maALCzPFK_zazznpaPExKg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other short-term liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20,222</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,182</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AccruedLiabilitiesCurrent_iTI_mtALCzPFK_zBLNJU6Kljr9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total accrued liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">6,043,346</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,182</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

360900 5505676

123287

33261

20222 2182

6043346

2182

NOTE 8. RELATED PARTIES TRANSACTIONS As of March 31, 2026 and 2025, the Company had amounts due to related parties of $286,160 and $48,462, respectively. This amount includes consulting fees payable to the Directors, project expenses, office administration and general expenses paid by the Director on behalf of the Company. The amounts due are non-interest bearing, unsecured and have no fixed repayment terms. On April 28, 2025, the Company entered into a service agreement (the “Agreement”) with Greentree Financial Group, Inc. (“Greentree”), pursuant to which Greentree agreed to provide professional services regarding compliance with U.S. GAAP and SEC rules. As consideration for these services, the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250428__20250428__us-gaap--TypeOfArrangementAxis__us-gaap--ServiceAgreementsMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z9Ob3dkKb808" title="Share issued for services">200,000 shares of its Class A Ordinary Shares to Greentree. The service fees were considered fully earned upon the execution of the Agreement. The Company recognized stock-based compensation expense based on the fair value of the shares at $<span id="xdx_902_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20250428__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--TypeOfArrangementAxis__us-gaap--ServiceAgreementsMember_zvHYg0HMAZ4j" title="Share issued price per share">4.00 per share, referencing the offering price on May 19, 2025, the date the Company’s shares commenced trading. Accordingly, the Company recognized stock-based compensation expense of $<span id="xdx_906_eus-gaap--AllocatedShareBasedCompensationExpense_c20250401__20251231__us-gaap--TypeOfArrangementAxis__us-gaap--ServiceAgreementsMember_zhXTDZYloQKk" title="Stock-based compensation expense">800,000 related to this grant during the period ended December 31, 2025. On December 18, 2025, the Company and Greentree entered into an amendment to the Agreement (the “Addendum”). Under the terms of the Addendum, the Company agreed to issue an additional <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20251218__20251218__us-gaap--TypeOfArrangementAxis__custom--AddendumMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zFi9pWI2Hhh6" title="Share issue for services">350,000 shares of Class A Ordinary Shares to Greentree as a professional service fee. These shares were issued and vested immediately upon the signing of the Addendum. Accordingly, the Company recognized share-based compensation expense of $<span id="xdx_90B_eus-gaap--AllocatedShareBasedCompensationExpense_c20251218__20251218__us-gaap--TypeOfArrangementAxis__custom--AddendumMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zCgpdXuWLnJk" title="Stock-based compensation expense">220,500 (the shares were valued at $<span id="xdx_909_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20251218__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--TypeOfArrangementAxis__custom--AddendumMember_z48745wmOF49" title="Share issued price per share">0.63 per share based on the closing market price on the date of issuance) related to this grant during the year ended March 31, 2026. On April 2, 2024, the Company entered a $<span id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_c20240402__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--TypeOfArrangementAxis__custom--BridgeLoanAgreementMember_zG9XZkj72tN" title="Face amount">600,000 bridge loan agreement with Precursor Capital Limited (“Precursor”). The loan bears interest at an annual rate of <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240402__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--TypeOfArrangementAxis__custom--BridgeLoanAgreementMember_zh8cY03LBip6" title="Interest rate">12% and is intended exclusively to cover the expenses related to the proposed listing, convertible into <span id="xdx_90D_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20240402__20240402__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--TypeOfArrangementAxis__custom--BridgeLoanAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zJYFalobJB28" title="Debt conversion converted shares">600,000 Class A Ordinary Shares at a conversion price of $<span id="xdx_908_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20240402__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--TypeOfArrangementAxis__custom--BridgeLoanAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zqWgL1pjwxZk" title="Conversion price">1 per share upon the election of conversion. On September 12, 2024, the loan was converted at the conversion price of $<span id="xdx_904_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20240912__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--TypeOfArrangementAxis__custom--BridgeLoanAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zgILRZekCZo4" title="Conversion price">1 per share and <span id="xdx_90D_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20240912__20240912__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--TypeOfArrangementAxis__custom--BridgeLoanAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zcmcYXLHySM1" title="Debt conversion converted shares">600,000 Class A Ordinary Shares were issued to Precursor Capital Limited. Simultaneously, the accrued interest of $<span id="xdx_903_eus-gaap--DebtInstrumentDecreaseForgiveness_c20240912__20240912__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--TypeOfArrangementAxis__custom--BridgeLoanAgreementMember_z5HSICfBcCH9" title="Accrued interest forgiven">32,153 was forgiven. For the year ended March 31, 2025, the total amount of offering costs and other general and administrative expenses incurred amounted to $<span id="xdx_90C_eus-gaap--OtherGeneralAndAdministrativeExpense_c20240401__20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--TypeOfArrangementAxis__custom--BridgeLoanAgreementMember_zcNINmpSsGH8" title="Other general and administrative expenses">520,547 which will be paid through the loan proceeds. The remaining balance of $<span id="xdx_909_eus-gaap--BridgeLoan_iI_c20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--TypeOfArrangementAxis__custom--BridgeLoanAgreementMember_zL3fVf9a1r22" title="Debt remaining">79,453, which was not utilized for expenses, will be either paid in cash by Precursor to the Company or otherwise transferred in accordance with the terms of the agreement. As of March 31, 2026, the remaining balance was $<span id="xdx_905_eus-gaap--BridgeLoan_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--TypeOfArrangementAxis__custom--BridgeLoanAgreementMember_z1lhpxlm4j2a">0. With over payment of $392, total $79,845 was booked into equity for the year ended March 31, 2026. On October 29, 2025, the Company entered into purchase agreement (the “PIPE Purchase Agreement”) with a group of institutional investors (collectively, the “Buyers”), providing for the issuance and sale, in multiple closings, of up to $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20251029__20251029__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BuyersMember_zkKDkY5rwqq7" title="Share issuance and sale amount">50,000,000 in stated value of the Company’s newly authorized Series A Preferred Shares. Each share of Series A Preferred has a stated value of $<span id="xdx_908_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20251029__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zgWdCrRix5Wd" title="Preferred stock par value">1,000 and is convertible into Ordinary Shares of the Company (“Ordinary Shares”) in accordance with the related Certificate of Designations. The Initial Closing under the PIPE Purchase Agreement provided for the issuance of $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20251029__20251029__us-gaap--TypeOfArrangementAxis__custom--InitialClosingSecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z9663ISeY9Ql" title="Number of share issued, value">1,500,000 in stated value of Series A Preferred, with subsequent closings providing for $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20251029__20251029__us-gaap--TypeOfArrangementAxis__custom--SecondClosingSecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_ziAkw2uvXF04" title="Number of share issued, value">500,000 (Second Closing), $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20251029__20251029__us-gaap--TypeOfArrangementAxis__custom--ThirdClosingSecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zqZWDYWFZGt5" title="Number of share issued, value">4,000,000 (Third Closing) and up to the program maximum in one or more Additional Closings. One of the Buyers under the PIPE Purchase Agreement is TriCore Foundation, LLC (“TriCore”), which is identified in the PIPE Purchase Agreement as the “Affiliate Buyer.” During the year ended March 31, 2026, the Company received gross proceeds of $<span id="xdx_906_ecustom--ProceedsFromIssuanceOfPreferredStock_c20250401__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TricoreFoundationLLCMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zGBQGJ3Zfeyi" title="Received gross proceeds from preferred stock">2,700,000 from TriCore under the PIPE Purchase Agreement for <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250401__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TricoreFoundationLLCMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zL6PhGEJ6J3i" title="Number of shares issued">3,000 shares of Series A Preferred Shares. On March 27, 2026, TriCore converted the <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20260327__20260327__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TricoreFoundationLLCMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zUj0PQBskkn7" title="Number of shares converted">3,000 shares of Series A Preferred Shares into Class A Ordinary Shares. As of March 31, 2026, TriCore held <span id="xdx_90A_eus-gaap--SharesOutstanding_iI_pid_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TricoreFoundationLLCMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zhH4ZIsku7m8" title="Number of outstanding shares">9,270,965 Class A Ordinary Shares and <span id="xdx_901_eus-gaap--SharesOutstanding_iI_pid_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TricoreFoundationLLCMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zKKJR7ExdKVg" title="Number of outstanding shares">0 Series A Preferred Shares. On August 30, 2024, the Company entered into an Executive Employment Agreement with Mr. Li Hsien Wong, the Chief Executive Officer. The agreement became effective on May 15, 2025 (the “Effective Date”), coinciding with the effectiveness of the Company’s registration statement on Form F-1. Pursuant to the agreement, Mr. Wong is entitled to an annual equity grant of <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240830__20240830__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zAYU4JxtmO9k" title="Share issue">100,000 Class A Ordinary Shares. For the calendar year 2025, Mr. Wong will receive an initial grant pro-rated for the period from the Effective Date through December 31, 2025. Subsequent annual grants of 100,000 Class A Ordinary Shares are scheduled to be awarded on January 1 of each year during the employment period, subject to continued employment. For the initial grant awarded on the Effective Date, the Company determined the grant date fair value to be $<span id="xdx_906_eus-gaap--SaleOfStockPricePerShare_iI_pid_c20250830__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zh10FtnsEmg7" title="Share price, per share">4.68 per share, based on the market closing price on May 21, 2025. Accordingly, the Company recognized share-based compensation expense of $535,520 related to this grant during the year ended March 31, 2026. On December 30,2025, the Company executed the purchase agreement with FNHK Inc., CP COWORK LIMITED and R-OPUS Inc (“the Purchaser”). As of February 2026, the Company had fully received the consideration and issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260201__20260228__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--CounterpartyNameAxis__custom--FNHKIncMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zZV5Js5nko5l" title="Ordinary shares issued">6,666,667 Class B Ordinary Shares to FNHK Inc., <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260201__20260228__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--CounterpartyNameAxis__custom--CPCoworkLimitedMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zKRAMKZ30Kdg" title="Ordinary shares issued">6,666,666 Class B Ordinary Shares to CP COWORK LIMITED and <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260201__20260228__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--CounterpartyNameAxis__custom--ROPUSIncMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z3jAYbW97jx2" title="Ordinary shares issued">6,666,667 Class B Ordinary Shares to R-OPUS Inc, a par value of US$<span id="xdx_90F_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20260228__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--CounterpartyNameAxis__custom--FNHKIncMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zW3LQ6pOL2" title="Common stock par value"><span id="xdx_903_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20260228__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--CounterpartyNameAxis__custom--CPCoworkLimitedMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zqsOxpHo6wQf" title="Common stock par value"><span id="xdx_90C_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20260228__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--CounterpartyNameAxis__custom--ROPUSIncMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z3CQmIvttBte" title="Common stock par value">0.001 each. The Company issued <span id="xdx_909_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20251029__20251029__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__srt--CounterpartyNameAxis__custom--GreentreeFinancialGroupIncMember_zq3kSBArYEzg" title="Number of preferred shares issued">1,500 Preferred Shares to Greentree Financial Group, Inc. (“Greentree”) for net proceeds of $<span id="xdx_904_eus-gaap--SaleOfStockConsiderationReceivedPerTransaction_c20251029__20251029__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__srt--CounterpartyNameAxis__custom--GreentreeFinancialGroupIncMember_zgSEuqc0388k" title="Number of preferred shares issued, value">1,300,000. On February 26, 2026, the Company received net proceeds of $ 227,237 for the Third Preferred Shares of the Securities Purchase Agreement from Greentree. The proceeds were recorded as liabilities to be settled in 300 shares of convertible redeemable preferred shares within current liabilities in the consolidated balance sheet as of March 31, 2026. 300 shares were issued on February 24, 2026. On March 30, 2026, Greentree elected to convert <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20260330__20260330__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zHew4DQK4Rq9" title="Number of shares converted">420 shares of Series A Preferred Shares into Class A Ordinary Shares of the Company pursuant to the Certificate of Designations. The aggregate conversion amount of $511,429 was comprised of the stated value of the converted preferred shares of $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20260330__20260330__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zmJU1NOxkYT7" title="Number of converted preferred shares">421,520 (reflecting the 110% multiplier set forth in the Certificate of Designations) and accrued and unpaid dividends of $47,557. Based on a conversion price of $0.3622 per share, the Company issued <span id="xdx_90B_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20260330__20260330__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zKk9KAEl5Cfl" title="Number of conversion shares issued">1,412,023 Class A Ordinary Shares upon conversion, which were delivered electronically through the facilities of The Depository Trust Company. No cash proceeds were received by the Company in connection with the conversion, and the carrying amount of the converted preferred shares, together with the related accrued dividends, was reclassified to permanent equity (Class A Ordinary Shares and additional paid-in capital). As noted in note 2, the Company had restricted cash of $1,680,000 held in a non-interest-bearing escrow account maintained by Finuvia LLC, an affiliate of Precursor Capital Limited, the Company’s shareholder. During the year ended March 31, 2026, the Company entered into a service agreement with Finuvia LLC to explore the Japan market, for a total amount of $<span id="xdx_904_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_c20250401__20260331__dei--LegalEntityAxis__custom--FinuviaLLCMember__us-gaap--TypeOfArrangementAxis__custom--ServiceAgreementMember_zehwyMTQ0L2h" title="Issuance of initial public offering">200,000, and a financial advisory service agreement for a monthly fee of $<span id="xdx_906_eus-gaap--DebtInstrumentPeriodicPayment_c20250401__20260331__dei--LegalEntityAxis__custom--FinuviaLLCMember__us-gaap--TypeOfArrangementAxis__custom--ServiceAgreementMember_zy80FwhKyGq1" title="debt instrument, periodic payment">20,000.

286160

48462

200000

4.00

800000

350000

220500

0.63

600000

0.12

600000

32153

520547

79453

392 79845

50000000

1000

1500000

500000

4000000

2700000

3000

9270965

100000

Subsequent annual grants of 100,000 Class A Ordinary Shares are scheduled to be awarded on January 1 of each year during the employment period, subject to continued employment.

4.68

535520

6666667

6666666

6666667

0.001

1500

1300000

227237

300

420

511429

421520

47557

0.3622

1412023

1680000

200000

20000

NOTE 9. LOAN PAYABLE On October 5, 2023, the Company borrowed a 10-years term loan of $475,434 (HK$3,697,002) as working capital at an annual interest rate of Hong Kong Prime Lending Rate minus 2.25% per annum under the loan agreement with HSBC (Hong Kong) signed on October 13, 2023. Repayments are to be made on a monthly basis throughout the term of the loan. The loan was under the SME Financing Guarantee Scheme (“Scheme”), the Scheme was launched on January 1, 2011 by The Hong Kong Mortgage Corporation Limited (“HKMC”), to ease the cash flow problems of Enterprises adversely affected by the outbreak of COVID-19, a Special 100% Loan Guarantee would be introduced under the Scheme. The loans under the Special 100% Loan Guarantee are fully guaranteed by the Hong Kong Government at a concessionary low-interest rate. On January 2, 2025, due to a general decline in the market lending rate, the applicable annual interest rate was automatically adjusted by the lender from <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20250101__20250101__us-gaap--TypeOfArrangementAxis__custom--OriginalLoanAgreementMember_zO2t5kdT2FR" title="Annual interest rate">3.125% to <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20250102__20250102__us-gaap--TypeOfArrangementAxis__custom--OriginalLoanAgreementMember_zajekwUZEMKi" title="Annual interest rate">3.000% pursuant to the original loan agreement. As of March 31, 2026, a principal payment of $3,317 had been made, reducing the outstanding loan balance to $470,249. Loan payable is as follows as of March 31, 2026 and 2025: SCHEDULE OF BANK BORROWINGS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest rate</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260331_zhmK5IiFDnYj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250331_z1cRamYfaakd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--DebtInstrumentCarryingAmount_iI_zsozYOIuoob8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 1pt">HSBC (Hong Kong) - 100% Guarantee Loan</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">3.000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">%</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">470,249</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">473,566</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LongTermDebtCurrent_iNI_di_zNBiCNYwWEJe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: current portion of long-term bank borrowings</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(22,192</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(378</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--LongTermDebtNoncurrent_iI_zhW1BSQWLxRc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Non-current portion of long-term bank borrowings</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">448,057</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">473,188</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Interest expense pertaining to the above bank borrowings for the years ended March 31, 2026 and 2025 amounted to $13,725 and $44,875, respectively. Maturities of the loan payable were as follows: SCHEDULE OF MATURITIES OF LOAN PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20260331_zNXSLC19Sovi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of March 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_maLTDzuBf_zMZoAtfNKJC2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2027</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">22,192</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_maLTDzuBf_zaU959bHr3g9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46,985</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--LongTermDebtMaturitiesRepaymentsOfPrincipalInAfterYearTwo_iI_maLTDzuBf_zjrz3C41X6P4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">401,072</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LongTermDebt_iTI_mtLTDzuBf_z1V5Mef7lsDj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total loan payables</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">470,249</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

P10Y

475434

3697002

0.0225

The loan was under the SME Financing Guarantee Scheme (“Scheme”), the Scheme was launched on January 1, 2011 by The Hong Kong Mortgage Corporation Limited (“HKMC”), to ease the cash flow problems of Enterprises adversely affected by the outbreak of COVID-19, a Special 100% Loan Guarantee would be introduced under the Scheme. The loans under the Special 100% Loan Guarantee are fully guaranteed by the Hong Kong Government at a concessionary low-interest rate.

0.03125

0.03000

3317

470249

Loan payable is as follows as of March 31, 2026 and 2025: SCHEDULE OF BANK BORROWINGS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest rate</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260331_zhmK5IiFDnYj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250331_z1cRamYfaakd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--DebtInstrumentCarryingAmount_iI_zsozYOIuoob8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 1pt">HSBC (Hong Kong) - 100% Guarantee Loan</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">3.000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">%</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">470,249</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">473,566</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LongTermDebtCurrent_iNI_di_zNBiCNYwWEJe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: current portion of long-term bank borrowings</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(22,192</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(378</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--LongTermDebtNoncurrent_iI_zhW1BSQWLxRc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Non-current portion of long-term bank borrowings</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">448,057</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">473,188</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.03000

470249

473566

22192

378

448057

473188

13725

44875

Maturities of the loan payable were as follows: SCHEDULE OF MATURITIES OF LOAN PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20260331_zNXSLC19Sovi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of March 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_maLTDzuBf_zMZoAtfNKJC2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2027</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">22,192</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_maLTDzuBf_zaU959bHr3g9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46,985</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--LongTermDebtMaturitiesRepaymentsOfPrincipalInAfterYearTwo_iI_maLTDzuBf_zjrz3C41X6P4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">401,072</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LongTermDebt_iTI_mtLTDzuBf_z1V5Mef7lsDj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total loan payables</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">470,249</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

22192

46985

401072

470249

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. <p id="xdx_890_ecustom--ScheduleOfSupplementalBalanceSheetInformationRelatedToOperatingLeasesTableTextBlock_zHgEGwUxtphf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The balances for the operating leases where the Company is the lessee are presented within the balance sheets as follows: SCHEDULE OF OPERATING LEASES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260331_zIz0a5b7mKT8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250331_zQwVkJZ2jmea" style="border-bottom: Black 1pt solid; text-align: center">As of March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Operating leases:</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLeaseRightOfUseAsset_iI_zUYAhCq4cdf1" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Operating lease right-of-use assets</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">635,622</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">37,999</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingLeaseLiabilityCurrent_iI_maOLLzmMo_maOLLzgxL_maOLLzMYf_maOLLzrUN_zYxc6bb4yzW6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liabilities, current</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">164,391</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">38,109</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_maOLLzgxL_maOLLzMYf_maOLLzrUN_zFl1eX1Z5bPa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Operating lease liabilities, noncurrent</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">454,404</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iTI_maOLLzgxL_maOLLzMYf_mtOLLzrUN_z0866U2Z5lx4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">618,795</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">38,109</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Weighted average remaining lease term (in years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.52</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.43</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average discount rate (%)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.63</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.63</td><td style="text-align: left">%</td></tr> </table> The components of lease expenses for the years ended March 31, 2026 and 2025 were as follows: SCHEDULE OF LEASES EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250401__20260331_zwiFcE06zhc4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20240401__20250331_z43ah5y1WKKe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseCost_maLCzB8Z_zEhX8Ogidvn8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Operating lease cost</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">110,324</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">73,351</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--VariableLeaseCost_maLCzB8Z_z7NXtdPkFS6g" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Cost of other leases with period less than one year and variable lease costs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,906</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,664</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LeaseCost_iT_mtLCzB8Z_zGdaa2auq3di" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1pt">Total lease expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">114,230</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">80,015</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Weighted average discount rate (%)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.63</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.63</td><td style="text-align: left">%</td></tr> </table> Supplemental cash flow information related to leases for the years ended March 31, 2026 and 2025 were as follows: SCHEDULE OF CASH FLOW INFORMATION RELATED TO LEASES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Cash paid for amounts included in the measurement of lease liabilities:</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250401__20260331_zCeqXb9HKBD5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240401__20250331_zCEEDD1CG0Vc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Cash paid for amounts included in the measurement of lease liabilities:</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--OperatingLeasePayments_zqRANxgB6Rxk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Operating cash flows from operating leases</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">114,230</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">80,015</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Supplemental noncash information:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_zBQ8VaVdhdke" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Right-of-use assets obtained in exchange for lease obligation:</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">662,368</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">82,402</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> As of March 31, 2026, the maturities of operating lease liabilities (excluding short-term lease) are as follows: SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold">As of March 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260331_z7eR0kCrw6M1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Operating Lease</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPz7h9_zDwE3vpLvZTk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2027</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">183,904</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPz7h9_zl4DjTgloq54" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">126,973</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLPz7h9_zHdSzHZlCDp3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,382</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLPz7h9_zs4EOOx08Ng6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,382</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_maLOLLPz7h9_zST0QqTTLJw6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2031</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,163</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_z6RY0JZCiJLi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">672,804</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zybftOol9r56" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Imputed interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(54,009</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--OperatingLeaseLiability_iI_zosByME6WmO4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Present value of lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">618,795</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_di_zNf27HmTf1Yg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: current portion</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(164,391</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_zlN21LFB8n8d" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Lease obligations, noncurrent</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">454,404</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> As of March 31, 2025, the maturities of operating lease liabilities (excluding short-term lease) are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold">As of March 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250331_zM28zQApAI26" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Operating Lease</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPz7h9_zFvMzQfEvez4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">38,566</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_zLYNRFZPnX32" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,566</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zhIfvWjpzCck" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Imputed interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(457</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--OperatingLeaseLiability_iI_zapb004nCbRf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Present value of lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">38,109</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_di_zxAAELEilTxg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: current portion</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(38,109</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_z010ijlLkXP9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Lease obligations, noncurrent</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_890_ecustom--ScheduleOfSupplementalBalanceSheetInformationRelatedToOperatingLeasesTableTextBlock_zHgEGwUxtphf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The balances for the operating leases where the Company is the lessee are presented within the balance sheets as follows: SCHEDULE OF OPERATING LEASES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260331_zIz0a5b7mKT8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250331_zQwVkJZ2jmea" style="border-bottom: Black 1pt solid; text-align: center">As of March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Operating leases:</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLeaseRightOfUseAsset_iI_zUYAhCq4cdf1" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Operating lease right-of-use assets</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">635,622</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">37,999</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingLeaseLiabilityCurrent_iI_maOLLzmMo_maOLLzgxL_maOLLzMYf_maOLLzrUN_zYxc6bb4yzW6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liabilities, current</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">164,391</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">38,109</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_maOLLzgxL_maOLLzMYf_maOLLzrUN_zFl1eX1Z5bPa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Operating lease liabilities, noncurrent</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">454,404</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iTI_maOLLzgxL_maOLLzMYf_mtOLLzrUN_z0866U2Z5lx4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">618,795</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">38,109</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Weighted average remaining lease term (in years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.52</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.43</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average discount rate (%)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.63</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.63</td><td style="text-align: left">%</td></tr> </table>

635622

37999

164391

38109

454404

618795

38109

P4Y6M7D

P0Y5M4D

0.0363

The components of lease expenses for the years ended March 31, 2026 and 2025 were as follows: SCHEDULE OF LEASES EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250401__20260331_zwiFcE06zhc4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20240401__20250331_z43ah5y1WKKe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseCost_maLCzB8Z_zEhX8Ogidvn8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Operating lease cost</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">110,324</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">73,351</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--VariableLeaseCost_maLCzB8Z_z7NXtdPkFS6g" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Cost of other leases with period less than one year and variable lease costs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,906</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,664</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LeaseCost_iT_mtLCzB8Z_zGdaa2auq3di" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1pt">Total lease expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">114,230</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">80,015</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Weighted average discount rate (%)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.63</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.63</td><td style="text-align: left">%</td></tr> </table>

110324

73351

3906

6664

114230

80015

0.0363

Supplemental cash flow information related to leases for the years ended March 31, 2026 and 2025 were as follows: SCHEDULE OF CASH FLOW INFORMATION RELATED TO LEASES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Cash paid for amounts included in the measurement of lease liabilities:</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250401__20260331_zCeqXb9HKBD5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240401__20250331_zCEEDD1CG0Vc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Cash paid for amounts included in the measurement of lease liabilities:</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--OperatingLeasePayments_zqRANxgB6Rxk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Operating cash flows from operating leases</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">114,230</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">80,015</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Supplemental noncash information:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_zBQ8VaVdhdke" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Right-of-use assets obtained in exchange for lease obligation:</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">662,368</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">82,402</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

114230

80015

662368

82402

As of March 31, 2026, the maturities of operating lease liabilities (excluding short-term lease) are as follows: SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold">As of March 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260331_z7eR0kCrw6M1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Operating Lease</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPz7h9_zDwE3vpLvZTk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2027</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">183,904</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPz7h9_zl4DjTgloq54" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">126,973</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLPz7h9_zHdSzHZlCDp3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,382</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLPz7h9_zs4EOOx08Ng6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,382</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_maLOLLPz7h9_zST0QqTTLJw6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2031</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,163</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_z6RY0JZCiJLi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">672,804</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zybftOol9r56" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Imputed interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(54,009</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--OperatingLeaseLiability_iI_zosByME6WmO4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Present value of lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">618,795</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_di_zNf27HmTf1Yg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: current portion</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(164,391</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_zlN21LFB8n8d" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Lease obligations, noncurrent</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">454,404</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> As of March 31, 2025, the maturities of operating lease liabilities (excluding short-term lease) are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold">As of March 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250331_zM28zQApAI26" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Operating Lease</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPz7h9_zFvMzQfEvez4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">38,566</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_zLYNRFZPnX32" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,566</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zhIfvWjpzCck" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Imputed interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(457</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--OperatingLeaseLiability_iI_zapb004nCbRf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Present value of lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">38,109</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_di_zxAAELEilTxg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: current portion</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(38,109</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_z010ijlLkXP9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Lease obligations, noncurrent</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

183904

126973

117382

127163

672804

54009

618795

164391

454404

38566

457

38109

NOTE 11. SHAREHOLDERS’ EQUITY Class A Ordinary Shares The Company is authorized to issue 100,000,000 Class A Ordinary Shares and 20,000,000 Class B Ordinary Shares, both with a par value of $0.001 per share. As of March 31, 2026 and 2025, the Company had 25,430,128 and 9,611,111 Class A Ordinary Shares issued and outstanding, respectively. In July 2024, Wong Li Hsien, OFA HK’s previous shareholder, sold <span id="xdx_90B_eus-gaap--SharesIssued_iI_c20240731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WongLiHsienMember__srt--CounterpartyNameAxis__custom--FNHKIncMember_z49LMouTPJwb" title="Ordinary shares issued">17,500 Class A Ordinary Shares of OFA HK to FNHK Inc. and <span id="xdx_901_eus-gaap--SharesIssued_iI_c20240731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChongWaiWongMember__srt--CounterpartyNameAxis__custom--ROpusInsMember_zzft0AGy0M1h" title="Ordinary shares issued">32,500 shares to R-Opus Inc., while Chong Wai Wong, OFA HK’s previous shareholder, sold <span id="xdx_90A_eus-gaap--SharesIssued_iI_c20240731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WongLiHsienMember__srt--CounterpartyNameAxis__custom--CPCoworkLimitedMember_zGI2YYaeYVWh" title="Ordinary shares issued">17,500 Class A Ordinary Shares of OFA HK to CP COWORK LIMITED and <span id="xdx_90F_eus-gaap--SharesIssued_iI_c20240731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WongLiHsienMember__srt--CounterpartyNameAxis__custom--ROpusInsMember_z5NIgNkU7Sid" title="Ordinary shares issued">32,500 shares to R-Opus Inc. Following the completion of the transactions, FNHK Inc., R-Opus Inc. and CP COWORK LIMITED became the new shareholders of OFA HK. In August 2024, OFA Group was incorporated in the Cayman Islands and became the holding company pursuant to the Reorganization described in Note 1. In connection with the Reorganization, <span id="xdx_907_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20240831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z0HYOnpc5Z34" title="Ordinary shares, shares authorized">50,000,000 authorized shares of OFA were designated as Class A Ordinary Shares. Each ordinary share has $<span id="xdx_90B_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20240831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zW8bFELPG93f" title="Ordinary shares, par value">0.001 par value and is entitled to one vote. Upon the Reorganization, on August 24, 2024, OFA issued an aggregate of <span id="xdx_904_eus-gaap--SharesIssued_iI_c20240831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OFAHKMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zWdzDmjMEF6g" title="Ordinary shares issued">7,711,111 Class A Ordinary Shares to shareholders of OFA HK in exchange for respective equity interests that they held in OFA HK immediately before the Reorganization. Share data have been retrospectively restated to give effect to the reorganization that is discussed in Note 1. On April 2, 2024, the Company entered a $<span id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_c20240402__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--TypeOfArrangementAxis__custom--BridgeLoanAgreementMember_zjbQK90qxKse" title="Face amount">600,000 bridge loan agreement with Precursor Capital Limited (“Precursor”) to finance expenses related to the proposed listing. The loan bears interest at an annual rate of <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240402__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--TypeOfArrangementAxis__custom--BridgeLoanAgreementMember_zc5E51k1nzcj" title="Interest rate">12% and was convertible into <span id="xdx_90D_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20240402__20240402__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--TypeOfArrangementAxis__custom--BridgeLoanAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zA6vG7YIuJoi" title="Debt conversion converted shares">600,000 Class A Ordinary Shares at a conversion price of $<span id="xdx_90F_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20240402__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--TypeOfArrangementAxis__custom--BridgeLoanAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zaoMJ8NlTHJ1" title="Conversion price">1 per share upon the election of conversion. On September 12, 2024, Precursor elected to convert the full outstanding principal of $<span id="xdx_901_eus-gaap--DebtConversionOriginalDebtAmount1_c20240912__20240912__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--TypeOfArrangementAxis__custom--BridgeLoanAgreementMember_zXZEHjtJDQ6b" title="Debt conversion debt amount">600,000, and <span id="xdx_90D_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20240912__20240912__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--TypeOfArrangementAxis__custom--BridgeLoanAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zVoVQKK1Bbr7" title="Debt conversion converted shares">600,000 Class A Ordinary Shares were issued. For the year ended March 31, 2025, the total amount of offering costs and other general and administrative expenses incurred amounted to $<span id="xdx_90E_eus-gaap--OtherGeneralAndAdministrativeExpense_c20240401__20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--TypeOfArrangementAxis__custom--BridgeLoanAgreementMember_zmeK0W4AnCfg" title="Other general and administrative expenses">520,547 which will be paid through the loan proceeds. The remaining balance of $<span id="xdx_908_eus-gaap--BridgeLoan_iI_c20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--TypeOfArrangementAxis__custom--BridgeLoanAgreementMember_zUrPj3dame9e" title="Debt remaining">79,453, which was not utilized for expenses, will be either paid in cash by Precursor to the Company or otherwise transferred in accordance with the terms of the agreement. As of March 31, 2026, the remaining balance was $<span id="xdx_905_eus-gaap--BridgeLoan_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--TypeOfArrangementAxis__custom--BridgeLoanAgreementMember_zVi4eRF9X4Vi">0. With over payment of $392, total $79,845 was booked into equity for the year ended March 31, 2026. Share-based Compensation On March 25, 2024, the Company also entered into agreements with certain consultants and advisors for services provided in connection with the Company’s initial public offering. Under the terms of these agreements, on September 25, 2024, the Company issued an aggregate of 1,300,000 Class A Ordinary Shares as consideration for advisory and consulting services rendered. The fair value of these Class A Ordinary Shares was determined to be $0.066 per share, as valued by an independent third party using the income approach. Based on this fair value, the total share-based compensation recognized amounted to $85,800. For the year ended March 31, 2026, a total of 550,000 shares were issued for professional service. Please refer to Note 14 for more information. IPO On May 22, 2025, the Company completed its IPO of <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250522__20250522__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zTrZqenOikHj" title="Shares Issued">3,750,000 Ordinary Shares, par value $<span id="xdx_90C_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20250522__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zCJfmT8VkGr" title="Share par value, per share">0.001 per share, at a public offering price of $<span id="xdx_903_eus-gaap--SaleOfStockPricePerShare_iI_pid_c20250522__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zVoXlIolOETg" title="Share issued price per share">4.00 per share, resulting in gross proceeds of approximately $<span id="xdx_908_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_pn5n6_c20250522__20250522__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zIelMDh6UvJi" title="Proceeds from issuance of share">15.0 million, before underwriting discounts and offering expenses. In connection with the IPO, the underwriters exercised their over-allotment option in full to purchase an additional <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250605__20250605__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zI90c1Pp9ZC5" title="Share issue during period">562,500 Class A Ordinary Shares, par value $<span id="xdx_906_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20250605__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zlcF4TqXj0bc" title="Common stock par value per share">0.001 per share, at the public offering price of $<span id="xdx_90B_eus-gaap--SaleOfStockPricePerShare_iI_pid_c20250605__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zZOGhYqUhmbf" title="Sale of stock price per share">4.00 per share. The over-allotment option exercise closed on June 5, 2025. Deferred offering costs of $<span id="xdx_903_eus-gaap--DeferredOfferingCosts_iI_c20250522__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zZvkP4ER5D9l" title="Deferred offering costs">266,028 were offset against the proceeds from the IPO. Series A Preferred Shares Conversion On March 30, 2026, Greentree elected to convert <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20260330__20260330__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zsCSdE5mK9H9" title="Number of shares converted">420 shares of Series A Preferred Shares into Class A Ordinary Shares of the Company pursuant to the Certificate of Designations. The aggregate conversion amount of $511,429 was comprised of the stated value of the converted preferred shares of $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20260330__20260330__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zGzHnKGCv5h" title="Number of shares converted">421,520 (reflecting the 110% multiplier set forth in the Certificate of Designations) and accrued and unpaid dividends of $47,557. Based on a conversion price of $0.3622 per share, the Company issued <span id="xdx_90B_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20260330__20260330__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z2fl1LmY7EV8" title="Number of conversion shares issued">1,412,023 Class A Ordinary Shares upon conversion, which were delivered electronically through the facilities of The Depository Trust Company. No cash proceeds were received by the Company in connection with the conversion, and the carrying amount of the converted preferred shares, together with the related accrued dividends, was reclassified to permanent equity (Class A Ordinary Shares and additional paid-in capital). As of March 31, 2026, Greentree held <span id="xdx_908_eus-gaap--SharesIssued_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TricoreFoundationLLCMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zKlT9guRKw1h" title="Number of shares issued">1,762,023 Class A Ordinary Shares and <span id="xdx_909_eus-gaap--SharesIssued_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TricoreFoundationLLCMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zK0Go8onk0y4" title="Number of shares issued">1,080 Series A Preferred Shares. On March 27, 2026, TriCore elected to convert <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260327__20260327__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TricoreFoundationLLCMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zAsFR8CAHJ24" title="Number of shares issued">3,000 Preferred Shares (aggregate stated value of $<span id="xdx_901_ecustom--ConversionOfArrangementSettlementAmount_c20260327__20260327__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TricoreFoundationLLCMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zSBb6JFso3db" title="Preferred stock aggregate value">3,300,000, reflecting a 110% multiplier) into <span id="xdx_90E_ecustom--StockIssuedDuringPeriodSharesConversionOfPreferredStock_c20260327__20260327__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TricoreFoundationLLCMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zmFIOrgrKjy7" title="Number of shares converted">9,270,965 Class A Ordinary Shares at a conversion price of $<span id="xdx_90C_eus-gaap--PreferredStockConvertibleConversionPrice_iI_c20260327__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TricoreFoundationLLCMember_ziQ9AleztxD7" title="Conversion price per share">0.35595 per share. The Ordinary Shares were issued in certificated form to TriCore. As of March 31, 2026, TriCore held <span id="xdx_907_eus-gaap--SharesOutstanding_iI_pid_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TricoreFoundationLLCMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zHjZVtlkX90b" title="Number of outstanding shares">9,270,965 Class A Ordinary Shares and 0 Series A Preferred Shares. Atsion Opportunity Fund LLC Agreement On July 14, 2025, the Company entered into the Purchase Agreement (the “Atsion Purchase Agreement”) with Atsion Opportunity Fund LLC – Series 1 (“Atsion”), pursuant to which the Company have the right, but not the obligation, to sell up to $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20250714__20250714__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zeP3VVplH8lh" title="Number of stock issued and sold">100,000,000 (which may be increased to $<span id="xdx_90B_ecustom--SharePriceGuaranteeMaximumAmount_c20250714__20250714__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zgGcONNrUUYa" title="Maximum commit value">200,000,000 upon mutual agreement by us and Atsion) of Class A Ordinary Shares, to Atsion, subject to the terms and conditions set forth therein. In furtherance of the Equity Facility, the Company and Atsion also entered into a related Registration Rights Agreement pursuant to which the Company have agreed to register for resale on a registration statement on Form S-1 the Class A Ordinary Shares issuable to Atsion pursuant to the Equity Facility. In consideration for entering into the Purchase Agreement, the Company have agreed to issue Atsion 250,000 Commitment Shares. If the aggregate value of the Commitment Shares, as determined pursuant to the Purchase Agreement, is less than $1,000,000, then the Company have agreed to pay Atsion the difference in cash. The Company have also agreed to reimburse Atsion for certain expenses. On March 24, 2026, the Company issued 250,000 Commitment Shares to Atsion in partial satisfaction of the Commitment Fee. In accordance with the terms of the Purchase Agreement, the Commitment Shares were valued at $0.4113 per share — the volume-weighted average price of the Company’s Ordinary Shares over the five trading days immediately preceding the effective date of the related registration statement — for an aggregate value of $102,825. Because the value of the Commitment Shares issued was less than the $1,000,000 Commitment Fee, the remaining unpaid balance of $897,175 was recorded as a commitment fee payable within current liabilities in the consolidated balance sheet as of March 31, 2026. The remaining Commitment Fee is payable in accordance with a Conditional Waiver of Covenant dated March 25, 2026 (the “Waiver”), under which the Company and the Atsion agreed to a payment schedule consisting of: (i) $350,000 due within five days following the effective date of the registration statement; (ii) $300,000 due on the three-month anniversary of the effective date; and (iii) the remaining balance due on the six-month anniversary of the effective date. If the Company fails to make any scheduled payment when due, the entire unpaid balance becomes, at Atsion’s election, immediately due and payable, together with liquidated damages accruing at 1% of the Commitment Fee per day. On June 3, 2026, the Company and Atsion entered into Amendment No. 1 to the Waiver, granting the Company the right, upon a payment default, to settle all or any portion of the unpaid balance by issuing Ordinary Shares (“Default Shares”) in a number equal to the unpaid amount divided by the volume-weighted average price of the Ordinary Shares on the trading day immediately preceding issuance, subject to a cap of <span id="xdx_904_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_c20260603__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zlUk1xas8OAe" title="Shares reserved for issuance">3,000,000 shares. In connection therewith, the Company delivered irrevocable instructions to its transfer agent reserving <span id="xdx_904_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_c20260603__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zv2IKGbBBbvh" title="Shares reserved for issuance">3,000,000 Ordinary Shares for potential issuance as Default Shares and agreed to file an amended registration statement on Form S-1 registering such shares. Class B Ordinary Shares On November 24, 2025, the Company held an extraordinary general meeting of shareholders (the “EGM”). The Company’s shareholders approved the following proposals: (i) Proposal 1: As an ordinary resolution, to increase the Company’s authorized share capital from US$50,000 divided into 50,000,000 Ordinary Shares of a par value of US$0.001 each, to US$320,000 divided into 320,000,000 Ordinary Shares of a par value of US$0.001 each; (ii) Proposal 2: As an ordinary resolution, subject to the approval of Proposal 1 by the shareholders, to amend the authorized share capital of the Company by (i) re-classifying and re-designating 120,000,000 Ordinary Shares as <span id="xdx_908_eus-gaap--CommonStockSharesAuthorized_iI_c20251124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--StatementScenarioAxis__custom--ProposalTwoMember_z99dlv1xAtrk" title="Common Stock, Shares Authorized">100,000,000 Class A Ordinary Shares, par value US$<span id="xdx_903_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20251124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--StatementScenarioAxis__custom--ProposalTwoMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zk5uabjxbkW4" title="Ordinary shares, par value">0.001, each with one vote per share and <span id="xdx_900_eus-gaap--CommonStockSharesAuthorized_iI_c20251124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--StatementScenarioAxis__custom--ProposalTwoMember_zgAgV3wUaGO6" title="Common Stock, Shares Authorized">20,000,000 Class B Ordinary Shares, par value US$<span id="xdx_901_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20251124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--StatementScenarioAxis__custom--ProposalTwoMember_znFKCARhL5C6" title="Ordinary shares, par value">0.001 each, with <span id="xdx_90A_eus-gaap--CommonStockVotingRights_c20251124__20251124__srt--StatementScenarioAxis__custom--ProposalTwoMember__us-gaap--StatementClassOfStockAxis__us-gaap--StatementClassOfStockAxis__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zYnHoPMVBMc1" title="Voting rights">25 votes per share. The current issued and outstanding <span id="xdx_908_eus-gaap--CommonStockSharesOutstanding_iI_c20251124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--StatementScenarioAxis__custom--ProposalTwoMember_zlrCfGlBPGG7" title="Common stock share outstanding">14,123,611 Ordinary Shares of par value of US$<span id="xdx_909_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20251114__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--StatementScenarioAxis__custom--ProposalTwoMember_zC7KDWtkk47a" title="Common stock par value">0.001 each be and are re-classified and re-designated as Class A Ordinary Shares; and (ii) re-classify the remaining <span id="xdx_90E_eus-gaap--CommonStockSharesOutstanding_iI_c20251124__us-gaap--StatementClassOfStockAxis__custom--UndesignatedMember__srt--StatementScenarioAxis__custom--ProposalTwoMember_zpVRT8yxWYs1" title="Common stock shares outstanding">200,000,000 shares as undesignated shares of a par value of US$<span id="xdx_906_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20251124__us-gaap--StatementClassOfStockAxis__custom--UndesignatedMember__srt--StatementScenarioAxis__custom--ProposalTwoMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zsKkcAlfCTmi" title="Ordinary shares, par value">0.001 (the “Un-designated Shares”) each, of such class or classes, however designated, as the board of directors may determine in accordance with the amended and restated memorandum and articles of association of the Company (the “Re-designation of Shares”), such that, immediately following the Re-designation of Shares, the authorized share capital of the Company shall be US$<span id="xdx_909_ecustom--CommonStockSharesAuthorizedValue_iI_c20251124__srt--StatementScenarioAxis__custom--ProposalTwoMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zIHm4j7nWwC1" title="Common stock shares authorized, value">320,000 divided into <span id="xdx_909_eus-gaap--CommonStockSharesAuthorized_iI_c20251124__srt--StatementScenarioAxis__custom--ProposalTwoMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zoBeE79ID9q6" title="Common stock shares authorized, value">320,000,000 shares comprising (i) <span id="xdx_904_eus-gaap--CommonStockSharesAuthorized_iI_c20251124__srt--StatementScenarioAxis__custom--ProposalTwoMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zuu5pM4ZezRd" title="Common stock shares authorized, value">100,000,000 Class A Ordinary Shares; (ii) <span id="xdx_903_eus-gaap--CommonStockSharesAuthorized_iI_c20251124__srt--StatementScenarioAxis__custom--ProposalTwoMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zv36ULcrM0J" title="Common stock shares authorized, value">20,000,000 Class B Ordinary Shares; and (iii) <span id="xdx_90A_eus-gaap--CommonStockSharesAuthorized_iI_c20251124__srt--StatementScenarioAxis__custom--ProposalTwoMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__custom--UndesignatedMember_zqnla5nsdpEd" title="Common stock shares authorized, value">200,000,000 Un-designated Shares; (iii) Proposal 3: As a special resolution, subject to the approval of Proposal 1 and Proposal 2 by the shareholders, to amend and restate the Company’s amended and restated memorandum and articles of association (the “M&A”) by the deletion in their entirety and to approve and adopt the substitution in their place of the second amended and restated memorandum and articles of association (the “Second M&A”), with immediate effect in substitution for and to the exclusion of the M&A; (iv) Proposal 4: As an ordinary resolution, subject to the approval of Proposals 1 – 3 by the shareholders, to issue <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251124__20251124__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--StatementScenarioAxis__custom--ProposalFourMember_zC6JwfzSxoI9" title="Ordinary shares issued">20,000,000 Class B Ordinary Shares each in the capital of the Company to FNHK Inc., CP COWORK LIMITED and R-OPUS Inc. at par value each, for an aggregate consideration of US$<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20251124__20251124__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--StatementScenarioAxis__custom--ProposalFourMember_zt36QGFYd0p9" title="Stock Issued During Period, Value, New Issues">20,000.00; On December 30,2025, the Company executed the purchase agreement with FNHK Inc., CP COWORK LIMITED and R-OPUS Inc (“the Purchaser”). As of February 2026, the Company had fully received the consideration and issued <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260201__20260228__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--CounterpartyNameAxis__custom--FNHKIncMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zd3UVPZGwlWh" title="Ordinary shares issued">6,666,667 Class B Ordinary Shares to FNHK Inc., <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260201__20260228__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--CounterpartyNameAxis__custom--CPCoworkLimitedMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zE2ejWalwBJk" title="Ordinary shares issued">6,666,666 Class B Ordinary Shares to CP COWORK LIMITED and <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260201__20260228__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--CounterpartyNameAxis__custom--ROPUSIncMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zMt2lRc6IB2h" title="Ordinary shares issued">6,666,667 Class B Ordinary Shares to R-OPUS Inc. (v) Proposal 5: As an ordinary resolution, (i) the Company be authorized to enter into, execute, deliver and perform all obligations under the Securities Purchase Agreement, the Certificate of Designations of Series A Preferred Shares, par value UD$<span id="xdx_900_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20251124__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--StatementScenarioAxis__custom--ProposalFiveMember_zjqV53B48jL1" title="Preferred Stock, Par or Stated Value Per Share">0.001 per share (the “CoD”) and the Registration Rights Agreement (the “RRA,” and together with the Purchase Agreement and the CoD, the “Transaction Documents”), in each case substantially in the forms presented to the shareholders; (ii) the Company is authorized to issue and sell up to <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251124__20251124__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--StatementScenarioAxis__custom--ProposalFiveMember_zY18RB6BA7Ab" title="Ordinary shares issued">50,000 Series A Preferred Shares, having an aggregate stated value of up to US$<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5d_c20251124__20251124__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--StatementScenarioAxis__custom--ProposalFiveMember_zozckDdc5pZg" title="Stock Issued During Period, Value, New Issues">50,000,000, pursuant to and in accordance with the Transaction Documents (the “Private Placement” or the “Facility”); (iii) any Director and/or officer of the Company be authorized and directed to negotiate, execute and deliver all agreements, documents and instruments necessary or desirable to establish, maintain and draw upon the Private Placement; (iv) any Director and/or officer be authorized to take all such actions (including issuance of Preferred Shares under the authorized Un-designated Shares, determining the rights attached to these preferred shares and submission of Registration Statement with the U.S. Securities and Exchange Commission) as may be necessary or appropriate in connection with the Facility and the Private Placement; (v) the Facility will be subscribed for up to US$<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5d_c20251124__20251124__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--StatementScenarioAxis__custom--ProposalFiveMember__srt--CounterpartyNameAxis__custom--GreentreeFinancialGroupIncMember_zUh3feTaGiqh" title="Stock Issued During Period, Value, New Issues">18,000,000 by Greentree Financial Group, Inc.; and (v) the Facility will be subscribed for up to US$<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5d_c20251124__20251124__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--StatementScenarioAxis__custom--ProposalFiveMember__srt--CounterpartyNameAxis__custom--TricoreFoundationLLCMember_zFVwYBKz1fw7" title="Stock Issued During Period, Value, New Issues">32,000,000 by TriCore Foundation, LLC. The beneficial owners of TriCore Foundation, LLC are the three founder shareholders and affiliates of the Company: (A) Li Hsien Wong, (B) Wai Wong Chong, and (C) R-Opus, Inc.; (vi) Proposal 6: As an ordinary resolution, to establish and maintain a digital asset treasury for the purpose of holding, managing and investing in digital assets including cryptocurrencies and blockchain-based assets; and (vii) Proposal 7: As an ordinary resolution, to adjourn the EGM to a later date or dates, if necessary, to permit further solicitation and vote of proxies if, based upon the tabulated vote at the time of the EGM, there are not sufficient votes to approve any other proposal(s). On December 30,2025, the Company executed the purchase agreement with FNHK Inc., CP COWORK LIMITED and R-OPUS Inc (“the Purchaser”). As of February 2026, the Company had fully received the consideration and issued <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260201__20260228__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--CounterpartyNameAxis__custom--FNHKIncMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zSzyWAa388Dc" title="Ordinary shares issued">6,666,667 Class B Ordinary Shares to FNHK Inc., <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260201__20260228__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--CounterpartyNameAxis__custom--CPCoworkLimitedMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zdRwUhaniNyf" title="Ordinary shares issued">6,666,666 Class B Ordinary Shares to CP COWORK LIMITED and <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260201__20260228__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--CounterpartyNameAxis__custom--ROPUSIncMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zfeLz54sfaX6" title="Ordinary shares issued">6,666,667 Class B Ordinary Shares to R-OPUS Inc, a par value of US$<span id="xdx_907_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20260228__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--CounterpartyNameAxis__custom--FNHKIncMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zX5sV51Acjb" title="Common stock par value"><span id="xdx_90B_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20260228__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--CounterpartyNameAxis__custom--CPCoworkLimitedMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z1faUQic09fl" title="Common stock par value"><span id="xdx_907_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20260228__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--CounterpartyNameAxis__custom--ROPUSIncMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zGamYuIXjrW4" title="Common stock par value">0.001 each. As of March 31, 2026 and 2025, the Company had <span id="xdx_908_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zB5cVW2QlAl1" title="Ordinary shares authorized"><span id="xdx_903_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zCsYooykzLNe" title="Ordinary shares authorized">20,000,000 and <span id="xdx_909_eus-gaap--CommonStockSharesIssued_iI_pid_do_c20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zu6RxQd7Aqh6" title="Common stock shares issued"><span id="xdx_90B_eus-gaap--CommonStockSharesIssued_iI_pid_do_c20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_z5aT88H8W7L2" title="Common stock shares issued"><span id="xdx_90A_eus-gaap--CommonStockSharesOutstanding_iI_pid_do_c20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zgbv9KTW2Bg" title="Common stock shares outstanding"><span id="xdx_903_eus-gaap--CommonStockSharesOutstanding_iI_pid_do_c20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zBvO5GKf5ot" title="Common stock shares outstanding">no Class B Ordinary Shares issued and outstanding, respectively. Series A Preferred Shares — Mezzanine Equity On October 29, 2025, the Company entered into a PIPE Purchase Agreement with institutional investors to sell up to $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20251029__20251029__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z3Jt96YiBre4" title="Share issue">50,000,000 in stated value of Series A Preferred Shares (“Preferred Shares”) across multiple closings at $900 per share (stated value $1,000). Preferred Shares have 12% cumulative dividends (default rate 15%); conversion at holder’s option at the lesser of $1.00 (Fixed) or 90% of lowest VWAP over 10 trading days (Variable), floor price $0.20; Company Optional Redemption at 120% of Conversion Amount; Holder Put Right upon uncured Triggering Event at 110% of Conversion Amount; Fundamental Transaction Redemption at 110%; and no voting rights. The Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20251029__20251029__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__srt--CounterpartyNameAxis__custom--GreentreeFinancialGroupIncMember_zDgqx2uQMsmb" title="Number of share issue">1,500 Preferred Shares to Greentree Financial Group, Inc. (“Greentree”) for net proceeds of $1,300,000 and <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20251029__20251029__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__srt--CounterpartyNameAxis__custom--TricoreFoundationLLCMember_zuYz9Enhscx4" title="Number of share issue">3,000 Preferred Shares to TriCore for net proceeds of $<span id="xdx_906_eus-gaap--ProceedsFromIssuanceOfConvertiblePreferredStock_c20251029__20251029__us-gaap--StatementEquityComponentsAxis__custom--TricoreFoundationLLCMember_zbt78xFC0Qif" title="Net proceeds from issue of equity">2,700,000. On February 26, 2026, the Company received net proceeds of $ 227,237 from Greentree for the Third Preferred Shares of the PIPE Purchase Agreement. The proceeds were recorded as liabilities to be settled in <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zOH8ksqkuLF8" title="Number of convertible redeemable preferred shares">300 shares of convertible redeemable preferred shares within current liabilities in the consolidated balance sheet as of March 31, 2026. <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20260224__20260224__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zXAkUIpQZvze" title="Number of convertible redeemable preferred shares">300 shares were issued on February 24, 2026. On March 27, 2026, TriCore Foundation LLC submitted a Notice of Conversion pursuant to the Certificate of Designations of Series A Preferred Shares of the Company. TriCore elected to convert <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20260327__20260327__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zPVdbFPN2Rj2" title="Number of shares converted">3,000 Preferred Shares (aggregate stated value of $3,300,000, reflecting a 110% multiplier) into <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20260327__20260327__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zIXi03kvF7Lb" title="Number of shares converted">9,270,965 Class A Ordinary Shares at a conversion price of $0.35595 per share. <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zn3XvSxHw7z6" title="Number of shares issued">9,270,965 Class A Ordinary Shares were issued to TriCore. No cash proceeds were received by the Company in connection with the conversion. On March 30, 2026, Greentree elected to convert <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20260330__20260330__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zEZfgvah0f07" title="Number of shares converted">420 shares of Series A Preferred Shares into Class A Ordinary Shares of the Company pursuant to the Certificate of Designations. The aggregate conversion amount of $511,429 was comprised of the stated value of the converted preferred shares of $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20260330__20260330__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zIH6rXYuND4l" title="Number of shares converted">421,520 (reflecting the 110% multiplier set forth in the Certificate of Designations) and accrued and unpaid dividends of $47,557. Based on a conversion price of $0.3622 per share, the Company issued <span id="xdx_90B_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20260330__20260330__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zrZPmn90QDRi" title="Number of conversion shares issued">1,412,023 Class A Ordinary Shares upon conversion, which were delivered electronically through the facilities of The Depository Trust Company. No cash proceeds were received by the Company in connection with the conversion, and the carrying amount of the converted preferred shares, together with the related accrued dividends, was reclassified to permanent equity (Class A Ordinary Shares and additional paid-in capital). Attributes of Series A Preferred Shares include but are not limited to the following: Ranking. The Series A Preferred Shares, with respect to the payment of dividends, distributions and payments upon the liquidation, dissolution and winding up of the Company, ranks senior to all other classes of shares of the Company, unless the Required Holders (as defined in the Certificate of Designations) consent to the creation of other class of shares in the Company that is senior or equal in rank to the Series A Preferred Shares. Dividends. The holders of Series A Preferred Shares will be entitled to a 12% per annum dividends. The dividends will be payable to each record holder of the Series A Preferred Shares in cash or in shares of Class A Ordinary Shares or any combination thereof. The Company may, at its option, under certain circumstances, capitalize the dividend by increasing the stated value of the Series A Preferred Shares or elect a combination of the capitalized dividend and a payment in dividend shares. If a Triggering Event (defined below) is continuing, the dividend rate increases to the default rate specified in the Certificate of Designations until cured. If equity conditions are not satisfied for payment in shares on a given dividend date (and the applicable holder does not waive), dividends are capitalized (or paid in cash if expressly provided). Triggering Events. The Certificate of Designations contains triggering events (each, a “Triggering Event” including certain Bankruptcy Triggering Event (as defined therein)), including but not limited to: (i) failure of a registration statement for the shares of Class A Ordinary Shares underlying to be maintained effective; (ii) the suspension from trading or the failure to list the Class A Ordinary Shares within certain time periods; (iii) failure to declare or pay any dividend when due; (iv) the occurrence of any default under, redemption of or acceleration prior to maturity above agreed thresholds, (v) the Company’s failure to cure a conversion failure of failure to deliver shares of the Class A Ordinary Shares upon conversion, or notice of the Company’s intention not to comply with a request for conversion of any Series A Preferred Shares, and (vi) bankruptcy or insolvency of the Company. From and after the occurrence and during the continuance of any Triggering Event, the Dividend Rate in effect shall automatically be increased to the Default Rate of (i) 15% per annum. Triggering Event Redemption Right. Upon the occurrence and continuance of and Triggering Event, and following the expiration of any applicable cure period, a Holder has the right, exercisable at its option by written notice to the Company to redeem all or any portion of such Holder’s outstanding stated value of the Preferred Shares for cash. Upon notice, the Company shall immediately redeem in cash all amounts due under the Series A Preferred Shares at a redemption price equal to 110% of the Conversion Amount (as defined in the Certificate of Designations). Voting Rights. The holders of the Series A Preferred Shares shall have no voting power and no right to vote on any matter at any time, either as a separate series or class or together with any other series or class of share, and shall not be entitled to call a meeting of such holders for any purpose nor shall they be entitled to participate in any meeting of the holders of Class A Ordinary Shares, except as provided in the Certificate of Designations (or as otherwise required by applicable law). The Series A Preferred Shares was accounted for as Mezzanine Equity in accordance with ASC 480 - Distinguishing Liabilities from Equity. As of March 31, 2026, the stock close price was $0.5080. The Company received a Nasdaq minimum bid price deficiency notice on December 17, 2025, with a compliance deadline of June 9, 2026. For the periods that management determined it was probable that the Preferred Shares would become redeemable, the Company had elected to carry the shares at the maximum redemption value, or fair value, in mezzanine equity on the consolidated balance sheets. For all the reporting periods through March 31, 2026, all Preferred Shares were recognized at their maximum redemption value. During the years ended March 31, 2026 and 2025, the Company recognized $637,894 and nil, respectively, in accretion of the Preferred Shares to redemption value within mezzanine equity on the consolidated balance sheets. During the years ended March 31, 2026 and 2025, the Company recognized $76,500 ($49,077 converted) and nil, respectively, for dividends on Series A Preferred Shares on the consolidated balance sheets. Conversion of Series A Preferred Shares L&H, holders of the Company’s Series A Preferred Shares, $<span id="xdx_90E_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_pid_c20260331__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zmGocxwjFH6d" title="Preferred stock, par value">0.001 par value per share, elected to convert a portion of their holdings into Class A Ordinary Shares in accordance with the Certificate of Designations, as follows: On March 26, 2026, <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20260325__20260326__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_z34YMgcVOXDd" title="Shares issued">110 shares of Series A Preferred Shares (aggregate stated value of $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20260325__20260326__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zIuuNgVb1K27" title="Preferred stock aggregate amount">111,393, reflecting the <span id="xdx_90B_eus-gaap--PreferredStockDividendRatePercentage_pid_dp_uPure_c20260325__20260326__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zl5Gb3zguKKh" title="Preferred stock, dividend rate, percentage">110% multiplier, and an aggregate conversion amount of $<span id="xdx_906_eus-gaap--DividendsPreferredStockStock_c20260325__20260326__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zjONQdzNm5ke" title="Dividends, preferred stock, stock">122,026 inclusive of accrued dividends) were converted at a conversion price of $<span id="xdx_905_eus-gaap--PreferredStockRedemptionPricePerShare_iI_pid_c20260326__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zFLEl1GesRNg" title="Preferred stock redemption price per share">0.356 ($<span id="xdx_901_eus-gaap--PreferredStockConvertibleConversionPrice_iI_pid_c20260326__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zR1KrIux6Ys4" title="Preferred stock conversion price">0.3622 on the dividend portion) into 373,601 Class A Ordinary Shares. On March 31, 2026, <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zhZSWFhYdmVd" title="Shares issued">150 shares of Series A Preferred Shares (aggregate stated value of $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20250401__20260331__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zMiX0iKwoPw8" title="Preferred stock aggregate amount">151,900, reflecting the <span id="xdx_90F_eus-gaap--PreferredStockDividendRatePercentage_pid_dp_uPure_c20250401__20260331__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zCe4KPc8Uy0i" title="Preferred stock, dividend rate, percentage">110% multiplier, and an aggregate conversion amount of $152,533 inclusive of accrued dividends) were converted at a conversion price of $<span id="xdx_906_eus-gaap--PreferredStockRedemptionPricePerShare_iI_pid_c20260331__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zkZs1ava90Q1" title="Preferred stock redemption price per share">0.3622 ($<span id="xdx_908_eus-gaap--PreferredStockConvertibleConversionPrice_iI_pid_c20260331__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zpJebkZy4kwf" title="Preferred stock conversion price">0.3625 on the dividend portion) into 463,117 Class A Ordinary Shares. In the aggregate, <span id="xdx_90E_eus-gaap--PreferredStockConvertibleSharesIssuable_iI_pid_c20260331__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zuzqcYnF31r3" title="Preferred stock, convertible, shares issuable">260 shares of Series A Preferred Shares were converted into <span id="xdx_90C_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_pid_c20260331__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zAuImc3ScxRh" title="Convertible preferred stock, shares conversion">836,718 Class A Ordinary Shares. The conversions were effected pursuant to the terms of the Certificate of Designations and generated no cash proceeds to the Company. No Class A Ordinary Shares have been issued yet as of March 31, 2026. Real World Asset Tokenization Service Agreement with MD Queens Development LLC On March 31, 2026, the Company, acting through its Hearth real world asset tokenization platform, executed a Real World Asset Tokenization Agreement with MD Queens Development LLC (or its designated special purpose vehicle) to provide blockchain-based tokenization infrastructure and related technology services in connection with a mixed-use real estate development project located in Long Island City, New York, in consideration for a non-refundable Platform Technology Fee of $<span id="xdx_900_eus-gaap--PaymentsForFees_c20260101__20260331__us-gaap--TypeOfArrangementAxis__custom--RealWorldAssetTokenizationServiceAgreementMember_zRIUjj4uIZc2" title="Aggregate platform technology fee">15,000,000 payable in two equal installments. The Company commenced performance under the agreement during the year ended March 31, 2026, and received the first installment, representing 50% of the Platform Technology Fee. Real World Asset elected to settle the first installment of the Platform Technology Fee through the transfer of 12,500,000 PPDF tokens on March 31, 2026. As the related tokenization performance obligation had not been satisfied as of March 31, 2026, the consideration received was recorded as contract liabilities and was not recognized as revenue in the current period. Substantive delivery of the platform services, and recognition of the associated revenue, is expected to occur during the fiscal year ending March 31, 2027.

100000000

20000000

0.001

25430128

9611111

17500

32500

17500

32500

50000000

0.001

7711111

600000

0.12

600000

520547

79453

392 79845

1300000

0.066

85800

550000

3750000

0.001

4.00

15000000.0

562500

0.001

4.00

266028

420

511429

421520

47557

0.3622

1412023

1762023

1080

3000

3300000 9270965

0.35595

9270965

100000000

200000000

250000

1000000

250000

0.4113

102825

1000000

897175 350000 300000 0.01

3000000

50000

50000000

0.001

320000

320000000

0.001

120000000

100000000

0.001

20000000

0.001

25 votes per share

14123611

0.001

200000000

0.001

320000

320000000

100000000

20000000

200000000

20000000

20000.00

6666667

6666666

6666667

0.001

50000

50000000

18000000

32000000

6666667

6666666

6666667

0.001

20000000

50000000

900

1000

0.12 0.15

conversion at holder’s option at the lesser of $1.00 (Fixed) or 90% of lowest VWAP over 10 trading days (Variable), floor price $0.20; Company Optional Redemption at 120% of Conversion Amount; Holder Put Right upon uncured Triggering Event at 110% of Conversion Amount; Fundamental Transaction Redemption at 110%; and no voting rights.

1500

1300000

3000

2700000

227237

300

3000

3300000

9270965

0.35595

9270965

420

511429

421520

47557

0.3622

1412023

0.12

0.15

0.5080

637894

76500

49077

0.001

110

111393

1.10

122026

0.356

0.3622

373601

150

151900

1.10

152533

0.3622

0.3625

463117

260

836718

15000000

12500000

NOTE 12. BASIC AND DILUTED LOSS PER SHARE Basic and diluted loss per share have been calculated in accordance with ASC 260 on computation of loss per share for the years ended March 31, 2026 and 2025 are calculated as follows: SCHEDULE OF BASIC AND DILUTED LOSS PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Class A Ordinary Shares</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Net loss attributable to the Class A ordinary shareholders, basic and diluted</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_903_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zZc1tHBYW9Za" title="Net loss attributable to the ordinary shareholders, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_908_eus-gaap--NetIncomeLossAvailableToCommonStockholdersDiluted_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zyRrm0Jn7RVh" title="Net loss attributable to the ordinary shareholders, diluted">(8,737,210</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_90F_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z1eKpoYRn5gf" title="Net loss attributable to the ordinary shareholders, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_909_eus-gaap--NetIncomeLossAvailableToCommonStockholdersDiluted_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zbQIj34oPpVl" title="Net loss attributable to the ordinary shareholders, diluted">(714,680</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Weighted average shares outstanding, Class A Ordinary Shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_90A_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zVcQRAsL4cYe" title="Weighted average ordinary shares outstanding, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_90E_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zgSQJSwrsUNd" title="Weighted average ordinary shares outstanding, diluted">13,564,148</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_901_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zJ2AMKBzj0D1" title="Weighted average ordinary shares outstanding, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_902_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zA3zPFEYr60b" title="Weighted average ordinary shares outstanding, diluted">8,689,741</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Basic and diluted net loss per share, Class A Ordinary Shares</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_90F_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z7WZDacw6yz3" title="Loss per share - Basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_909_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zwwnHQsTTwab" title="Loss per share - Diluted">(0.64</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_90D_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zREKHPrL1ZU8" title="Loss per share - Basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_900_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zcyeNvVDAvH" title="Loss per share - Diluted">(0.08</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Class B Ordinary Shares</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Net loss attributable to the Class B ordinary shareholders, basic and diluted</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_904_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zjxRJcB76fOk" title="Net loss attributable to the ordinary shareholders, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_90F_eus-gaap--NetIncomeLossAvailableToCommonStockholdersDiluted_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zoJdbhu76yg6" title="Net loss attributable to the ordinary shareholders, diluted">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_905_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zlWogc3uKLAi" title="Net loss attributable to the ordinary shareholders, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_903_eus-gaap--NetIncomeLossAvailableToCommonStockholdersDiluted_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zG2kvgbfGx01" title="Net loss attributable to the ordinary shareholders, diluted">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Weighted average shares outstanding, Class B Ordinary Shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_909_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_z7exODU0b1z2" title="Weighted average ordinary shares outstanding, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_90C_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_z09TfsZwMpM1" title="Weighted average ordinary shares outstanding, diluted">2,977,169</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_90B_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zei36NkTGRN" title="Weighted average ordinary shares outstanding, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_909_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_z0MC8ljX6eHk" title="Weighted average ordinary shares outstanding, diluted">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Basic and diluted net loss per share, Class B Ordinary Shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_901_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zfSW5iFNpz18" title="Loss per share - Basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_90B_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zMjQVY1NEQ3f" title="Loss per share - Diluted">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_901_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_ziRa4dt9rXd3" title="Loss per share - Basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_900_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zurq84bRgKX9" title="Loss per share - Diluted">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

SCHEDULE OF BASIC AND DILUTED LOSS PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Class A Ordinary Shares</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Net loss attributable to the Class A ordinary shareholders, basic and diluted</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_903_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zZc1tHBYW9Za" title="Net loss attributable to the ordinary shareholders, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_908_eus-gaap--NetIncomeLossAvailableToCommonStockholdersDiluted_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zyRrm0Jn7RVh" title="Net loss attributable to the ordinary shareholders, diluted">(8,737,210</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_90F_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z1eKpoYRn5gf" title="Net loss attributable to the ordinary shareholders, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_909_eus-gaap--NetIncomeLossAvailableToCommonStockholdersDiluted_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zbQIj34oPpVl" title="Net loss attributable to the ordinary shareholders, diluted">(714,680</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Weighted average shares outstanding, Class A Ordinary Shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_90A_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zVcQRAsL4cYe" title="Weighted average ordinary shares outstanding, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_90E_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zgSQJSwrsUNd" title="Weighted average ordinary shares outstanding, diluted">13,564,148</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_901_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zJ2AMKBzj0D1" title="Weighted average ordinary shares outstanding, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_902_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zA3zPFEYr60b" title="Weighted average ordinary shares outstanding, diluted">8,689,741</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Basic and diluted net loss per share, Class A Ordinary Shares</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_90F_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z7WZDacw6yz3" title="Loss per share - Basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_909_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zwwnHQsTTwab" title="Loss per share - Diluted">(0.64</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_90D_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zREKHPrL1ZU8" title="Loss per share - Basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_900_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zcyeNvVDAvH" title="Loss per share - Diluted">(0.08</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Class B Ordinary Shares</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Net loss attributable to the Class B ordinary shareholders, basic and diluted</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_904_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zjxRJcB76fOk" title="Net loss attributable to the ordinary shareholders, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_90F_eus-gaap--NetIncomeLossAvailableToCommonStockholdersDiluted_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zoJdbhu76yg6" title="Net loss attributable to the ordinary shareholders, diluted">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_905_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zlWogc3uKLAi" title="Net loss attributable to the ordinary shareholders, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_903_eus-gaap--NetIncomeLossAvailableToCommonStockholdersDiluted_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zG2kvgbfGx01" title="Net loss attributable to the ordinary shareholders, diluted">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Weighted average shares outstanding, Class B Ordinary Shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_909_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_z7exODU0b1z2" title="Weighted average ordinary shares outstanding, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_90C_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_z09TfsZwMpM1" title="Weighted average ordinary shares outstanding, diluted">2,977,169</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_90B_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zei36NkTGRN" title="Weighted average ordinary shares outstanding, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_909_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_z0MC8ljX6eHk" title="Weighted average ordinary shares outstanding, diluted">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Basic and diluted net loss per share, Class B Ordinary Shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_901_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zfSW5iFNpz18" title="Loss per share - Basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_90B_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zMjQVY1NEQ3f" title="Loss per share - Diluted">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_901_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_ziRa4dt9rXd3" title="Loss per share - Basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_900_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_pid_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zurq84bRgKX9" title="Loss per share - Diluted">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

-8737210

-714680

13564148

8689741

-0.64

-0.08

2977169

NOTE 13. INCOME TAXES Cayman Islands Under the current laws of the Cayman Islands, the Company is not subject to tax on income or capital gain. Additionally, upon payments of dividends by the Company in the Cayman Islands to its shareholders, no Cayman Islands withholding tax will be imposed. Hong Kong In accordance with the relevant tax laws and regulations of Hong Kong, a company registered in Hong Kong is subject to income taxes within Hong Kong at the applicable tax rate on taxable income. With effect from the year of assessment of 2018/2019, Hong Kong profit tax rates are <span id="xdx_903_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp_c20250401__20260331__srt--StatementGeographicalAxis__country--HK__us-gaap--TaxPeriodAxis__us-gaap--TaxYear2019Member_znMPWbIUULDc" title="Hong kong profits tax rate">8.25% on assessable profits up to $<span id="xdx_90C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_c20250401__20260331__srt--StatementGeographicalAxis__country--HK__us-gaap--TaxPeriodAxis__us-gaap--TaxYear2019Member_zA2prPLNSH8k" title="Assessable profits"> 255,102 (HK$<span id="xdx_90E_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uHKD_c20250401__20260331__srt--StatementGeographicalAxis__country--HK__us-gaap--TaxPeriodAxis__us-gaap--TaxYear2019Member_zzu1MZk7Bvzh" title="Assessable profits">2,000,000), and<span id="xdx_900_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp_c20250401__20260331__srt--StatementGeographicalAxis__country--HK__us-gaap--TaxPeriodAxis__us-gaap--TaxYear2019Member__srt--RangeAxis__srt--MaximumMember_zUIHyPp99zNa" title="Hong kong profits tax rate"> 16.5% on any part of assessable profits over $ <span id="xdx_90C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_c20250401__20260331__us-gaap--TaxPeriodAxis__us-gaap--TaxYear2019Member__srt--StatementGeographicalAxis__country--HK__srt--RangeAxis__srt--MaximumMember_zJFuPFbyVVr8" title="Assessable profits">255,102 (HK$<span id="xdx_905_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uHKD_c20250401__20260331__srt--StatementGeographicalAxis__country--HK__us-gaap--TaxPeriodAxis__us-gaap--TaxYear2019Member__srt--RangeAxis__srt--MaximumMember_zDbbC1Dtsj7j" title="Assessable profits">2,000,000). No income tax expense was recognized for the year as the Company maintained a full valuation allowance against its deferred tax assets. Accordingly, there was no current income tax expense incurred in Hong Kong due to the valuation allowance. U.S. The Company’s subsidiary OFA Financial was incorporated in Delaware and is treated as United States corporations for US federal income tax purposes per the Internal Revenue Code (US) and are thereby subject to federal income tax on its worldwide income. The applicable U.S. federal corporate income tax rate is <span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_uPure_c20250401__20260331__srt--StatementGeographicalAxis__country--HK_z0KvWiwI6Ws" title="U.S federal corporate income tax rate">21%. The Company is exempt from Delaware state corporate income tax as it does not conduct business within the state of Delaware, though it remains subject to the annual Delaware franchise tax. The Company’s subsidiary Office for Fine Architecture, Inc. was incorporated in California and is treated as a United States corporation for US federal income tax purposes per the Internal Revenue Code (US) and are thereby subject to federal income tax on its worldwide income at a statutory rate of <span id="xdx_907_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_uPure_c20250401__20260331__srt--StatementGeographicalAxis__country--CA_z2biFM1dPhph" title="U.S federal corporate income tax rate">21%. In addition, Office for Fine Architecture, Inc. is subject to California state corporate tax laws and, if it conducts business or has income sourced to California, is generally subject to California corporation tax and applicable California franchise tax obligations. PRC Guangzhou Zhiyi Consulting Services Co., Ltd. is governed by the income tax laws of the PRC and the income tax provisions in respect to operations in the PRC is calculated at the applicable tax rates on the taxable income for the periods based on existing legislation, interpretations and practices in respect thereof. Under the Enterprise Income Tax Laws of the PRC (the “EIT Laws”), domestic enterprises and Foreign Investment Enterprises (the “FIEs”) are usually subject to a unified 25% enterprise income tax rate while preferential tax rates, tax holidays and even tax exemption may be granted on a case-by-case basis. The income tax provision consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>U.S.</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20250401__20260331__srt--StatementGeographicalAxis__country--US_zp2QZFRg6w23" style="text-align: right" title="Current income tax expense benefit for united states">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20240401__20250331__srt--StatementGeographicalAxis__country--US_zYFHGCzpd8Dd" style="text-align: right" title="Current income tax expense benefit for united states">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Cayman</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20250401__20260331__srt--StatementGeographicalAxis__country--KY_zofUSGbdGx46" style="text-align: right" title="Current income tax expense benefit for caymans">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20240401__20250331__srt--StatementGeographicalAxis__country--KY_zHsuME4vVbe2" style="text-align: right" title="Current income tax expense benefit for caymans">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%">PRC</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20250401__20260331__srt--StatementGeographicalAxis__custom--PRCMember_zTy4TtentbFh" style="width: 16%; text-align: right" title="Current income tax expense benefit for PRC">66</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20240401__20250331__srt--StatementGeographicalAxis__custom--PRCMember_zz4MWnyu7Iga" style="width: 16%; text-align: right" title="Current income tax expense benefit for PRC">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Hong Kong</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20250401__20260331__srt--StatementGeographicalAxis__country--HK_zFFznfznzjF7" style="text-align: right" title="Current income tax expense benefit for hong kong">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20240401__20250331__srt--StatementGeographicalAxis__country--HK_zuDWZqzWekya" style="text-align: right" title="Current income tax expense benefit for hong kong">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Deferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>U.S.</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DeferredIncomeTaxExpenseBenefit_c20250401__20260331__srt--StatementGeographicalAxis__country--US_zOQ0iZ8GUjp6" style="text-align: right" title="Deferred income tax expense benefit for united states">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--DeferredIncomeTaxExpenseBenefit_c20240401__20250331__srt--StatementGeographicalAxis__country--US_zJtkxV92kfo7" style="text-align: right" title="Deferred income tax expense benefit for united states">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cayman</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DeferredIncomeTaxExpenseBenefit_c20250401__20260331__srt--StatementGeographicalAxis__country--KY_z18lyvpwJG0i" style="text-align: right" title="Deferred income tax expense benefit for caymans">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DeferredIncomeTaxExpenseBenefit_c20240401__20250331__srt--StatementGeographicalAxis__country--KY_z7SGtlmAgtkg" style="text-align: right" title="Deferred income tax expense benefit for caymans">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>PRC</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DeferredIncomeTaxExpenseBenefit_c20250401__20260331__srt--StatementGeographicalAxis__custom--PRCMember_zUC1w9LX3ZI4" style="text-align: right" title="Deferred income tax expense benefit for PRC">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--DeferredIncomeTaxExpenseBenefit_c20240401__20250331__srt--StatementGeographicalAxis__custom--PRCMember_zoJwQGPrb2Ci" style="text-align: right" title="Deferred income tax expense benefit for PRC">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Hong Kong</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--DeferredIncomeTaxExpenseBenefit_c20250401__20260331__srt--StatementGeographicalAxis__country--HK_zn9BPU1de6V8" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax expense benefit for hong kong">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--DeferredIncomeTaxExpenseBenefit_c20240401__20250331__srt--StatementGeographicalAxis__country--HK_zQn5POyehBpk" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax expense benefit for hong kong">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Provision for income taxes</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_982_eus-gaap--IncomeTaxExpenseBenefit_c20250401__20260331_z1aBNNz5RUQi" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Income tax expense benefit">66</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--IncomeTaxExpenseBenefit_c20240401__20250331_zBOmOakSHxA9" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense benefit">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Company measures deferred tax assets and liabilities based on the difference between the audited consolidated financial statement and tax bases of assets and liabilities at the applicable tax rates. Components of the Company’s deferred tax asset and liability are as follows as of March 31, 2026 and 2025: SCHEDULE OF DEFERRED TAX ASSET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Deferred tax assets:</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260331_ztHBg8hXpqK2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250331_zusYV0Bsetm8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzkOs_zNGpYXKG39L6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Net operating loss carryforwards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">239,019</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">95,049</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzkOs_maDTALNzOy4_zDivU19uJMP" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">239,019</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">95,049</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTALNzOy4_zmcQDDmUqXtf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(239,019</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(95,049</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTALNzOy4_zgTLKm1EqdWk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Deferred tax assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> There was no income tax payable as of March 31, 2026 and 2025. As of March 31, 2026, the Company had accumulated net operating loss carryforwards with an indefinite carry-forward period of approximately $9,043,802. The following table reconciles statutory rates to the Company’s effective tax: SCHEDULE OF RECONCILIATION STATUTORY RATE AND EFFECTIVE TAX RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250401__20260331_zYAxk6TR9cpj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240401__20250331_zuNQt2D5GRQ1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxReconciliationOtherReconcilingItems_zrOhBPniwiV4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Profit (loss) before income taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(8,022,749</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(714,680</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_ma001_zXgS6NKKzxva" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income taxes computed at statutory tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(184,841</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(59,888</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxReconciliationOtherReconcilingItemsAbstract_iB_zAu92DhQLvs5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reconciling items:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_ma001_zHoovZULodb8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">184,775</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,888</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iN_di_mt001_zPUArIZo3lX6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(66</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Uncertain tax positions The Company evaluates each uncertain tax position (including the potential application of interest and penalties) based on the technical merits, and measures the unrecognized benefits associated with the tax positions. As of March 31, 2026 and 2025, the Company did not have any significant unrecognized uncertain tax positions. The Company did not incur any interest and penalties related to potential underpaid income taxes for the years ended March 31, 2026 and 2025. The Company also does not anticipate any significant increases or decreases in unrecognized tax benefits in the next 12 months from March 31, 2026.

0.0825

255102

2000000

0.165

255102

2000000

0.21

0.25

The income tax provision consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>U.S.</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20250401__20260331__srt--StatementGeographicalAxis__country--US_zp2QZFRg6w23" style="text-align: right" title="Current income tax expense benefit for united states">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20240401__20250331__srt--StatementGeographicalAxis__country--US_zYFHGCzpd8Dd" style="text-align: right" title="Current income tax expense benefit for united states">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Cayman</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20250401__20260331__srt--StatementGeographicalAxis__country--KY_zofUSGbdGx46" style="text-align: right" title="Current income tax expense benefit for caymans">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20240401__20250331__srt--StatementGeographicalAxis__country--KY_zHsuME4vVbe2" style="text-align: right" title="Current income tax expense benefit for caymans">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%">PRC</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20250401__20260331__srt--StatementGeographicalAxis__custom--PRCMember_zTy4TtentbFh" style="width: 16%; text-align: right" title="Current income tax expense benefit for PRC">66</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20240401__20250331__srt--StatementGeographicalAxis__custom--PRCMember_zz4MWnyu7Iga" style="width: 16%; text-align: right" title="Current income tax expense benefit for PRC">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Hong Kong</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20250401__20260331__srt--StatementGeographicalAxis__country--HK_zFFznfznzjF7" style="text-align: right" title="Current income tax expense benefit for hong kong">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20240401__20250331__srt--StatementGeographicalAxis__country--HK_zuDWZqzWekya" style="text-align: right" title="Current income tax expense benefit for hong kong">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Deferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>U.S.</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DeferredIncomeTaxExpenseBenefit_c20250401__20260331__srt--StatementGeographicalAxis__country--US_zOQ0iZ8GUjp6" style="text-align: right" title="Deferred income tax expense benefit for united states">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--DeferredIncomeTaxExpenseBenefit_c20240401__20250331__srt--StatementGeographicalAxis__country--US_zJtkxV92kfo7" style="text-align: right" title="Deferred income tax expense benefit for united states">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cayman</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DeferredIncomeTaxExpenseBenefit_c20250401__20260331__srt--StatementGeographicalAxis__country--KY_z18lyvpwJG0i" style="text-align: right" title="Deferred income tax expense benefit for caymans">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DeferredIncomeTaxExpenseBenefit_c20240401__20250331__srt--StatementGeographicalAxis__country--KY_z7SGtlmAgtkg" style="text-align: right" title="Deferred income tax expense benefit for caymans">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>PRC</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DeferredIncomeTaxExpenseBenefit_c20250401__20260331__srt--StatementGeographicalAxis__custom--PRCMember_zUC1w9LX3ZI4" style="text-align: right" title="Deferred income tax expense benefit for PRC">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--DeferredIncomeTaxExpenseBenefit_c20240401__20250331__srt--StatementGeographicalAxis__custom--PRCMember_zoJwQGPrb2Ci" style="text-align: right" title="Deferred income tax expense benefit for PRC">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Hong Kong</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--DeferredIncomeTaxExpenseBenefit_c20250401__20260331__srt--StatementGeographicalAxis__country--HK_zn9BPU1de6V8" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax expense benefit for hong kong">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--DeferredIncomeTaxExpenseBenefit_c20240401__20250331__srt--StatementGeographicalAxis__country--HK_zQn5POyehBpk" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax expense benefit for hong kong">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Provision for income taxes</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_982_eus-gaap--IncomeTaxExpenseBenefit_c20250401__20260331_z1aBNNz5RUQi" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Income tax expense benefit">66</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--IncomeTaxExpenseBenefit_c20240401__20250331_zBOmOakSHxA9" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense benefit">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

SCHEDULE OF DEFERRED TAX ASSET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Deferred tax assets:</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260331_ztHBg8hXpqK2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250331_zusYV0Bsetm8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzkOs_zNGpYXKG39L6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Net operating loss carryforwards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">239,019</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">95,049</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzkOs_maDTALNzOy4_zDivU19uJMP" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">239,019</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">95,049</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTALNzOy4_zmcQDDmUqXtf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(239,019</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(95,049</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTALNzOy4_zgTLKm1EqdWk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Deferred tax assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

239019

95049

239019

95049

239019

95049

9043802

The following table reconciles statutory rates to the Company’s effective tax: SCHEDULE OF RECONCILIATION STATUTORY RATE AND EFFECTIVE TAX RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250401__20260331_zYAxk6TR9cpj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240401__20250331_zuNQt2D5GRQ1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxReconciliationOtherReconcilingItems_zrOhBPniwiV4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Profit (loss) before income taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(8,022,749</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(714,680</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_ma001_zXgS6NKKzxva" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income taxes computed at statutory tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(184,841</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(59,888</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxReconciliationOtherReconcilingItemsAbstract_iB_zAu92DhQLvs5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reconciling items:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_ma001_zHoovZULodb8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">184,775</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,888</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iN_di_mt001_zPUArIZo3lX6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(66</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

-8022749

-714680

-184841

-59888

184775

59888

NOTE 14. SHARE-BASED COMPENSATION On September 25, 2024, the Company issued 1,300,000 Class A Ordinary Shares for professional services provided for the initial public offering. The total fair value of the shares issued was $85,800, based on a fair value of $0.066 per share as determined by an independent third party. The following table summarizes the key assumptions used to determine the fair value of the awards: <p id="xdx_896_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zSOsfVdZctzj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">SCHEDULE OF FAIR VALUE ASSUMPTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Fair value per share</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--SharePrice_iI_c20260331_zZq8smSKtL94" style="width: 16%; text-align: right" title="Fair value per share">0.066</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Discount rate (after tax)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsDiscountForPostvestingRestrictions_pid_dp_uPure_c20250401__20260331_z0C601hG8KVg" title="Discount rate (after tax)">15</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Discount for lack of marketability (“DLOM”)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsDiscountForLackOfMarketability_pid_dp_uPure_c20250401__20260331_zq7SQOjN9Iqj" style="text-align: right" title="Discount for lack of marketability">28</td><td style="text-align: left">%</td></tr> </table> On April 28, 2025, the Company entered into a service agreement (the “Agreement”) with Greentree Financial Group, Inc. (“Greentree”), pursuant to which Greentree agreed to provide professional services regarding compliance with U.S. GAAP and SEC rules. As consideration for these services, the Company issued <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250427__20250428__us-gaap--TypeOfArrangementAxis__custom--ServiceAgreementMember__dei--LegalEntityAxis__custom--GreentreeFinancialGroupIncMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zthiaclRIzzg" title="Shares issued for professional services, shares">200,000 shares of its Class A Ordinary Shares to Greentree. The service fees were considered fully earned upon the execution of the Agreement. The Company recognized stock-based compensation expense based on the fair value of the shares at $<span id="xdx_904_eus-gaap--SharePrice_iI_pid_c20250428__us-gaap--TypeOfArrangementAxis__custom--ServiceAgreementMember__dei--LegalEntityAxis__custom--GreentreeFinancialGroupIncMember_z4ss6hMWf9n4" title="Share price">4.00 per share, referencing the offering price on May 19, 2025, the date the Company’s shares commenced trading. Accordingly, the Company recognized stock-based compensation expense of $<span id="xdx_905_eus-gaap--ShareBasedCompensation_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--ServiceAgreementMember__dei--LegalEntityAxis__custom--GreentreeFinancialGroupIncMember_zW8nMOLfvOnf" title="Stock-based compensation expense">800,000 related to this grant during the period ended December 31, 2025. On December 18, 2025, the Company and Greentree entered into an amendment to the Agreement (the “Addendum”). Under the terms of the Addendum, the Company agreed to issue an additional <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20251217__20251218__us-gaap--TypeOfArrangementAxis__custom--ServiceAgreementMember__dei--LegalEntityAxis__custom--GreentreeFinancialGroupIncMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z2yuTXzYueW9" title="Shares issued for professional services, shares">350,000 shares of Class A Ordinary Shares to Greentree as a professional service fee. These shares were issued and vested immediately upon the signing of the Addendum. Accordingly, the Company recognized share-based compensation expense of $<span id="xdx_904_eus-gaap--ShareBasedCompensation_c20251217__20251218__us-gaap--TypeOfArrangementAxis__custom--ServiceAgreementMember__dei--LegalEntityAxis__custom--GreentreeFinancialGroupIncMember_zqGMXz6JBrQ6" title="Stock-based compensation expense">220,500 (the shares were valued at $<span id="xdx_90F_eus-gaap--SharePrice_iI_pid_c20251218__us-gaap--TypeOfArrangementAxis__custom--ServiceAgreementMember__dei--LegalEntityAxis__custom--GreentreeFinancialGroupIncMember_zwO3DfW3LUV4" title="Share price">0.63 per share based on the closing market price on the date of issuance) related to this grant during the year ended March 31, 2026. On August 30, 2024, the Company entered into an Executive Employment Agreement with Mr. Li Hsien Wong, the Chief Executive Officer. The agreement became effective on May 15, 2025 (the “Effective Date”), coinciding with the effectiveness of the Company’s registration statement on Form F-1. Pursuant to the agreement, Mr. Wong is entitled to an annual equity grant of <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250514__20250515__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zD6G08hq15s6" title="Shares issued">100,000 Class A Ordinary Shares. For the calendar year 2025, Mr. Wong will receive an initial grant pro-rated for the period from the Effective Date through December 31, 2025. Subsequent annual grants of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20260101__20260102__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z9FKJQeFKuh" title="Shares issued">100,000 Class A Ordinary Shares are scheduled to be awarded on January 1 of each year during the employment period, subject to continued employment. For the initial grant awarded on the Effective Date, the Company determined the grant date fair value to be $<span id="xdx_90E_eus-gaap--SharePrice_iI_pid_c20260102__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zyILrmz3ns3f" title="Share price">4.68 per share, based on the market closing price on May 21, 2025. Accordingly, the Company recognized share-based compensation expense of $<span id="xdx_900_eus-gaap--ShareBasedCompensation_c20250401__20260331__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zn1qptM5toD" title="Stock-based compensation expense">535,520 related to this grant during the year ended March 31, 2026.

1300000

85800

0.066

<p id="xdx_896_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zSOsfVdZctzj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">SCHEDULE OF FAIR VALUE ASSUMPTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Fair value per share</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--SharePrice_iI_c20260331_zZq8smSKtL94" style="width: 16%; text-align: right" title="Fair value per share">0.066</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Discount rate (after tax)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsDiscountForPostvestingRestrictions_pid_dp_uPure_c20250401__20260331_z0C601hG8KVg" title="Discount rate (after tax)">15</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Discount for lack of marketability (“DLOM”)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsDiscountForLackOfMarketability_pid_dp_uPure_c20250401__20260331_zq7SQOjN9Iqj" style="text-align: right" title="Discount for lack of marketability">28</td><td style="text-align: left">%</td></tr> </table>

0.066

0.15

0.28

200000

4.00

800000

350000

220500

0.63

100000

4.68

535520

NOTE 15. COMMITMENTS AND CONTINGENCIES Commitments Except for the commitment fee payable to Atsion (Note 11), the Company had no significant capital or other commitments as of March 31, 2026. Contingencies The Company is subject to legal proceedings and regulatory actions in the ordinary course of business. The results of such proceedings cannot be predicted with certainty, but the Company does not anticipate that the final outcome arising out of any such matters will have a material adverse effect on its financial position, cash flows or results of operations on an individual basis or in the aggregate. As of March 31, 2026 and 2025, the Company is not a party to any material legal or administrative proceedings.

NOTE 16. SEGMENT INFORMATION In accordance with ASC 280-10, Segment Reporting: Overall, the CODM reviews the consolidated results of operations when making decisions about allocating resources and assessing performance of the Company as a whole; hence, the Company has only one operating segment. The Company’s segment profit or loss is measured using gross profit, which is the primary performance metric utilized by management to evaluate the financial results and to make decisions regarding resource allocation. Although gross profit is reviewed by management for operational analysis, operating income (loss) is the primary measure used by the Company’s chief operating decision maker (CODM) for segment performance assessment and resource allocation. The Company concluded that the CODM is Mr. Li Hsien “Larry” Wong, CEO. <p id="xdx_89A_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_hus-gaap--StatementBusinessSegmentsAxis__custom--SingleReportableSegmentMember_zPjyIBWxF657" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Summarized financial information concerning the Company’s reportable segments is shown as below: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">By Business Unit:</td></tr></table> SCHEDULE OF SEGMENT INFORMATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Item</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250401__20260331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zIFKaDqK0C0i" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240401__20250331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zp4jiz5FaD21" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">As of March 31, and for the year ended March 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Item</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zO3fhHGmZ3W2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">716,885</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">202,007</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfRevenue_zW6GcoFPG5E1" style="vertical-align: bottom; background-color: White"> <td>Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">553,040</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">113,376</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--GrossProfit_iT_zS9X11dQ7AK1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">163,845</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">88,631</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingExpenses_i01_zXzNKonQu0Me" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,182,363</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">775,846</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingIncomeLoss_i01_zbJQHP0N1Z4j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Segment operating loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,018,518</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(687,215</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--NonoperatingIncomeExpense_i01_zjl97srhPjJ3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Segment other income (expense)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,232</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(27,465</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_i01_ztGbARWqNaQl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Segment assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,607,285</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">367,927</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Revenue by Geography:</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250401__20260331_zHAVb6ipHBlj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240401__20250331_zBdfuprHR9P4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--StatementGeographicalAxis__country--HK_z8u4NwbET4wl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Hong Kong/Asia-Pacific</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">716,885</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">202,007</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--StatementGeographicalAxis__country--US_z3ejeY9kHq6c" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">United States</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zPProTsT7jKb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">716,885</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">202,007</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">a.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Major customers representing at least 10% of net revenue</td></tr></table> SCHEDULE OF PERCENTAGE OF REVENUE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Period</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Project Name</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Revenue Type</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Property Type</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Percentage of Total Revenue</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 20%">For the year ended March 31, 2026</td><td style="width: 2%"> </td> <td style="width: 30%; text-align: left">Dior Hong Kong Bespoke Lounge Project</td><td style="width: 2%"> </td> <td id="xdx_981_ecustom--RevenueType_c20250401__20260331__dei--LegalEntityAxis__custom--DiorHongKongBespokeLoungeProjectMember_zwxsgzDChm3d" style="width: 16%; text-align: center" title="Revenue type">Design and fit-out</td><td style="width: 2%"> </td> <td style="text-align: center; width: 12%">Commercial</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250401__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--InvestmentTypeAxis__custom--DesignAndFitoutMember_zTfBk8GiDq0l">82.38</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left">Hong Kong Tramways Ltd A&A Consultancy</td><td> </td> <td id="xdx_983_ecustom--RevenueType_c20250401__20260331__dei--LegalEntityAxis__custom--HongKongTramwaysLtdConsultancyMember_zHj5IrpLtPrj" style="text-align: center" title="Revenue type">Application</td><td> </td> <td style="text-align: center">Commercial</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250401__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--InvestmentTypeAxis__custom--ApplicationMember_zRlXUR8YVN7l">12.34</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>For the year ended March 31, 2025</td><td> </td> <td style="text-align: left">Batard Pedder Building</td><td> </td> <td id="xdx_98B_ecustom--RevenueType_c20240401__20250331__dei--LegalEntityAxis__custom--BatardPedderBuildingMember_ze74ry4QF47a" style="text-align: center" title="Revenue type">Project management</td><td> </td> <td style="text-align: center">Commercial</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240401__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--InvestmentTypeAxis__custom--ProjectManagementMember_z0i4MgetIhh8">19.56</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left">Hang Cheong Factory Lobby Works</td><td> </td> <td id="xdx_984_ecustom--RevenueType_c20240401__20250331__dei--LegalEntityAxis__custom--HangCheongFactoryLobbyWorkMember_zJvdSVnfy4i1" style="text-align: center" title="Revenue type">Design and fit-out</td><td> </td> <td style="text-align: center">Industrial</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240401__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--InvestmentTypeAxis__custom--DesignAndFitoutMember_zXEaSoETPUab">16.80</td><td style="text-align: left">%</td></tr> </table>

<p id="xdx_89A_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_hus-gaap--StatementBusinessSegmentsAxis__custom--SingleReportableSegmentMember_zPjyIBWxF657" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Summarized financial information concerning the Company’s reportable segments is shown as below: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">By Business Unit:</td></tr></table> SCHEDULE OF SEGMENT INFORMATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Item</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250401__20260331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zIFKaDqK0C0i" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240401__20250331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zp4jiz5FaD21" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">As of March 31, and for the year ended March 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Item</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zO3fhHGmZ3W2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">716,885</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">202,007</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfRevenue_zW6GcoFPG5E1" style="vertical-align: bottom; background-color: White"> <td>Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">553,040</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">113,376</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--GrossProfit_iT_zS9X11dQ7AK1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">163,845</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">88,631</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingExpenses_i01_zXzNKonQu0Me" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,182,363</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">775,846</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingIncomeLoss_i01_zbJQHP0N1Z4j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Segment operating loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,018,518</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(687,215</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--NonoperatingIncomeExpense_i01_zjl97srhPjJ3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Segment other income (expense)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,232</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(27,465</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_i01_ztGbARWqNaQl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Segment assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,607,285</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">367,927</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Revenue by Geography:</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250401__20260331_zHAVb6ipHBlj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240401__20250331_zBdfuprHR9P4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--StatementGeographicalAxis__country--HK_z8u4NwbET4wl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Hong Kong/Asia-Pacific</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">716,885</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">202,007</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--StatementGeographicalAxis__country--US_z3ejeY9kHq6c" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">United States</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zPProTsT7jKb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">716,885</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">202,007</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">a.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Major customers representing at least 10% of net revenue</td></tr></table>

716885

202007

553040

113376

163845

88631

8182363

775846

-8018518

-687215

-4232

-27465

21607285

367927

716885

202007

716885

202007

0.10

SCHEDULE OF PERCENTAGE OF REVENUE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Period</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Project Name</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Revenue Type</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Property Type</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Percentage of Total Revenue</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 20%">For the year ended March 31, 2026</td><td style="width: 2%"> </td> <td style="width: 30%; text-align: left">Dior Hong Kong Bespoke Lounge Project</td><td style="width: 2%"> </td> <td id="xdx_981_ecustom--RevenueType_c20250401__20260331__dei--LegalEntityAxis__custom--DiorHongKongBespokeLoungeProjectMember_zwxsgzDChm3d" style="width: 16%; text-align: center" title="Revenue type">Design and fit-out</td><td style="width: 2%"> </td> <td style="text-align: center; width: 12%">Commercial</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250401__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--InvestmentTypeAxis__custom--DesignAndFitoutMember_zTfBk8GiDq0l">82.38</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left">Hong Kong Tramways Ltd A&A Consultancy</td><td> </td> <td id="xdx_983_ecustom--RevenueType_c20250401__20260331__dei--LegalEntityAxis__custom--HongKongTramwaysLtdConsultancyMember_zHj5IrpLtPrj" style="text-align: center" title="Revenue type">Application</td><td> </td> <td style="text-align: center">Commercial</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250401__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--InvestmentTypeAxis__custom--ApplicationMember_zRlXUR8YVN7l">12.34</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>For the year ended March 31, 2025</td><td> </td> <td style="text-align: left">Batard Pedder Building</td><td> </td> <td id="xdx_98B_ecustom--RevenueType_c20240401__20250331__dei--LegalEntityAxis__custom--BatardPedderBuildingMember_ze74ry4QF47a" style="text-align: center" title="Revenue type">Project management</td><td> </td> <td style="text-align: center">Commercial</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240401__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--InvestmentTypeAxis__custom--ProjectManagementMember_z0i4MgetIhh8">19.56</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left">Hang Cheong Factory Lobby Works</td><td> </td> <td id="xdx_984_ecustom--RevenueType_c20240401__20250331__dei--LegalEntityAxis__custom--HangCheongFactoryLobbyWorkMember_zJvdSVnfy4i1" style="text-align: center" title="Revenue type">Design and fit-out</td><td> </td> <td style="text-align: center">Industrial</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240401__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--InvestmentTypeAxis__custom--DesignAndFitoutMember_zXEaSoETPUab">16.80</td><td style="text-align: left">%</td></tr> </table> Dior Hong Kong Bespoke Lounge Project Design and fit-out Commercial

0.8238

Hong Kong Tramways Ltd A&A Consultancy Application Commercial

0.1234

Batard Pedder Building Project management Commercial

0.1956

Hang Cheong Factory Lobby Works Design and fit-out Industrial

0.1680

NOTE 17. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date through the date that the consolidated financial statements are issued. Other than the material subsequent events disclosed above in the notes to financial statements and below, no other material subsequent events that required recognition or additional disclosure in the consolidated financial statements are presented. Convertible Promissory Note with Go Fresh 365 Inc On April 1, 2026, OFA Financial, Inc. (the “Holder”), a wholly owned subsidiary of the Company, was issued a Convertible Promissory Note with Go Fresh 365 Inc (“Go Fresh”) for a principal amount of $<span id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_c20260401__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertiblePromissoryNoteMember_zWd4sJX0W3j" title="Debt instrument, face amount">800,000. The loan carries a <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260401__us-gaap--ShortTermDebtTypeAxis__custom--ConvertiblePromissoryNoteMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zjrgTxdvdqn8" title="Annual interest rate">6% annual interest rate and matures <span id="xdx_903_eus-gaap--LongTermDebtTerm_iI_dtM_c20260401__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertiblePromissoryNoteMember_znsoDc9SWwFl" style="display: none" title="Long term debt term">12twelve months from the effective date of March 31, 2026. The proceeds are designated solely for expenses related to the Go Fresh’s intended listing on NASDAQ Capital Market and will be disbursed from an escrow account subject to the Holder’s approval. The holder has the right, at any time prior to maturity, to convert all or any outstanding principal and interest into shares of Go Fresh’s common stock at a conversion price of $<span id="xdx_90A_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20260401__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertiblePromissoryNoteMember_zn8DpFAGymy8" title="Debt instrument, convertible conversion price">1.00 per share, making the note convertible into up to <span id="xdx_905_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_pid_c20260401__20260401__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertiblePromissoryNoteMember_zhRaVOH4uS7l" title="Debt instrument, convertible conversion price increase">800,000 shares. Go Fresh agreed to apply all proceeds from its intended initial public offering to repay this note. Upon an event of default, the interest rate increases to <span id="xdx_900_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_uPure_c20260401__20260401__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertiblePromissoryNoteMember_zHqXGd5R7pk5" title="Debt instrument, convertible instrument rate">12% per annum, the entire balance may become immediately due and payable, and the Holder may elect to immediately convert the outstanding balance. Service agreement with Go Fresh 365 Inc On April 1, 2026, the Holder, a wholly owned subsidiary of the Company, entered into a service agreement with Go Fresh. Go Fresh engaged the Holder as its exclusive financial advisor in connection with a proposed initial public offering (“IPO”) or any alternative financial transaction as described in the service agreement for an initial term of 18 months. In consideration for advisory services, Go Fresh agreed to pay the Holder a fixed fee of $<span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260401__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ServiceAgreementMember_zdJ8y0lzauNi" title="Debt instrument, carrying amount">1,000,000, payable in the form of <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20260401__20260401__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ServiceAgreementMember_zDElHvFTQFW7" title="Common stock shares paid">2,000,000 shares of Go Fresh’s common stock (deemed value $<span id="xdx_90D_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20260401__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ServiceAgreementMember_zeSGEAiIjOSh" title="Shares issued, price per share">0.50 per share) to be issued upon the closing of a financial transaction (as defined in the agreement). The agreement grants the Holder certain registration rights for these shares and stipulates that the Holder is not required to enter into a customary lock-up agreement in connection with an IPO Real World Asset Tokenization Service Agreement with Vero 60 LLC and Vero Beach Land Development LLC on May 8, 2026, the Company entered into a Real World Asset Tokenization Service Agreement (the “Agreement”) through its proprietary Hearth RWA tokenization platform with Vero 60 LLC and Vero Beach Land Development LLC (or its designated special purpose vehicle) (the “Client”). Under the Agreement, the Company will provide blockchain-based tokenization technology infrastructure services in connection with the Client’s residential real estate development project located in Vero Beach, Florida (the “Project”). The Project consists of the redevelopment of an existing agriculture property into a low-density residential community. The projected stabilized value of the completed Project, as estimated by the Client, is approximately $<span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_pn6n6_c20260508__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--RealWorldAssetTokenizationServiceAgreementMember_zCzvymdgeyQ2" title="Debt instrument, carrying amount">500 million, subject to confirmation by an independent valuation report prior to token issuance. The projected Project value reflects the Client’s estimate for the completed development and does not represent any economic interest of the Company in the underlying real estate. As consideration for the technology and tokenization infrastructure services described in the Agreement, the Client has agreed to pay the Company a platform technology fee of $<span id="xdx_902_eus-gaap--DebtInstrumentCarryingAmount_iI_pn5n6_c20260508__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--VeroBeachLanddevelopementLLCMember__us-gaap--TypeOfArrangementAxis__custom--RealWorldAssetTokenizationServiceAgreementMember_zZMoSQzQbMxf" title="Debt instrument, carrying amount">7.5 million (the “Platform Technology Fee”), payable in two installments of $<span id="xdx_909_eus-gaap--DebtInstrumentAnnualPrincipalPayment_iI_pn4n6_c20260508__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--VeroBeachLanddevelopementLLCMember__us-gaap--TypeOfArrangementAxis__custom--RealWorldAssetTokenizationServiceAgreementMember_zJR4NpEgrDX7" title="Debt instrument, annual principal amount">3.75 million each, subject to satisfaction of the milestones specified in the Agreement. The Platform Technology Fee is payable in U.S. dollars or, at the Client’s election, in Bitcoin or USD Coin, in each case as more fully described in the Agreement. The Company has received the first installment of $<span id="xdx_905_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_pn4n6_c20260507__20260508__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--VeroBeachLanddevelopementLLCMember__us-gaap--TypeOfArrangementAxis__custom--RealWorldAssetTokenizationServiceAgreementMember_zozndEtp97M3" title="Debt instrument, periodic principal amount">3.75 million in accordance with the terms of the Agreement. On May 21, 2026, at the 2026 Extraordinary General Meeting of Shareholders (the “Meeting”), the shareholders of the Company approved the following: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">OFA Group 2026 Equity Incentive Plan (the “Plan”). Approved the Company’s new equity incentive plan, which provides for a share pool of<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans_pid_c20260520__20260521__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--RealWorldAssetTokenizationServiceAgreementMember_zzwlak4wK6ka" title="Emplyee stock purchase plan shares"> 3,940,027 shares (post-consolidation) plus a <span id="xdx_90B_eus-gaap--DefinedBenefitPlanFundedPercentage_iI_pid_dp_uPure_c20260521__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--RealWorldAssetTokenizationServiceAgreementMember_zCacSVuL20Mf" title="Defined benefit plan percentage">5% annual evergreen through 2036, under which the Company may grant options, RSUs, restricted stock, and other equity awards to eligible directors, employees, and consultants. The Plan became effective upon the approval of the shareholders at the Meeting.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Share Consolidation. Authorized the Board to effect a 1-for-10 share consolidation of the Company’s Class A Ordinary Shares at its discretion.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Approved the updated memorandum and articles of association to reflect the share consolidation.</td></tr></table> In May 2026, the Company established OFA Japan Inc. and OFA Japan Asset Management Inc. to serve as our operational and asset management hubs in the country. Concurrently, the Company entered into a Letter of Intent with the municipal government of Choshi City, Chiba Prefecture, to collaborate on regional revitalization initiatives, including the proposed development of a music festival and related entertainment infrastructure in the city’s designated Zone A area. To execute these entertainment initiatives, the Company is in the process of establishing Miyabi Spectrum Inc., a subsidiary that will operate as a joint venture with Onward Management Inc., a local entertainment production partner. Furthermore, the Company is evaluating potential real estate acquisitions in the region to support these development plans. These initiatives remain subject to final definitive agreements, regulatory approvals, and customary closing conditions.

800000

0.06

P12M

1.00

800000

0.12

1000000

2000000

0.50

500000000

7500000

3750000

3940027

0.05