| 11. |
DEFERRED TAX LIABILITIES
|
SCHEDULE
OF DEFERRED TAX LIABILITIES
| | |
2025 | | |
2026 | |
| | |
As
of March 31, | |
| | |
2025 | | |
2026 | |
| | |
US$ | | |
US$ | |
| | |
| | | |
| | |
| Deferred tax liabilities | |
| 1,325 | | |
| 225,810 | |
Following
are the movements in the Company’s deferred tax liabilities:
SCHEDULE
OF DEFERRED TAX ASSETS AND LIABILITIES
| | |
US$ | |
| As of April 1, 2024 | |
| 1,665 | |
| Recognized in the consolidated
statements of income | |
| (340 | ) |
| As of March 31, 2025 | |
| 1,325 | |
| Recognized in the consolidated statements
of income | |
| 1,104 | |
| Deferred tax liabilities recognized on customer
relationship intangible assets acquired in business acquisitions (Note 3) | |
| 232,235 | |
| Reversal arising from
amortization of acquired customer relationship intangible assets | |
| (8,854 | ) |
| As of March 31, 2026 | |
| 225,810 | |
|