Deferred Tax Assets (Tables)

12 Months Ended

Mar. 31, 2026

Deferred Tax Assets [Abstract]

Schedule of Deferred Tax Assets

The movements of deferred tax assets are as follows:

		Credit loss in relation to accounts receivable				Deferred taxable income				Unused tax loss				Total
		US$’000				US$’000				US$’000				US$’000
As of March 31, 2024			36				392				-				428
Credit (charge) for the year			2				(391	)			148				(241	)
Exchange realignment			-				(1	)			2				1
As of March 31, 2025			38				-				150				188
Valuation allowance			(38	)			-				(148	)			(186	)
Exchange realignment			-				-				(2	)			(2	)
As of March 31, 2026			-				-				-				-