v3.26.1
RELATED PARTY TRANSACTIONS
12 Months Ended
Mar. 31, 2026
Related Party Transactions [Abstract]  
RELATED PARTY TRANSACTIONS

 

16. RELATED PARTY TRANSACTIONS

 

Related parties include entities under common control and key management personnel, including directors. Parties are considered to be related if one party has the ability to control or exercise significant influence over the financial and operating decisions of the other party.

 

The Company entered into the following transactions with related parties during the years presented. Unless otherwise stated, outstanding balances are unsecured, interest-free and repayable on demand.

 

The following transactions took place between the Company and its related parties during the year:

   2024   2025   2026 
   For the Years Ended March 31, 
   2024   2025   2026 
   US$   US$   US$ 
             
Repayment of amount due to director   513,224    -    - 
Directors’ fee   -    -    87,774 
Directors’ CPF contribution   47,925    65,648    75,930 
Directors’ Remuneration   1,547,698    1,863,168    3,377,458 

 

Other than the transactions disclosed above, the Company had no other material related party transactions during the years presented.