v3.26.1
RIGHT-OF-USE (“ROU”) ASSETS AND LEASE PAYABLE (Tables)
 12 Months Ended
Mar. 31, 2026
Right-of-use Rou Assets And Lease Payable  
SCHEDULE OF OPERATING LEASE ROU ASSETS AND LEASE LIABILITIES

The Company’s operating lease right-of-use (“ROU”) assets relate primarily to office premises. The Company recognized operating lease ROU assets and lease liabilities as follows:

 

   2025   2026 
   As of March 31, 
   2025   2026 
   US$   US$ 
         
Operating lease right-of-use assets   443,791    1,412,651 
Less : Accumulated amortization   (301,266)   (440,451)
Right-of-use asset, net   142,525    972,200 
   2025   2026 
   As of March 31, 
   2025   2026 
   US$   US$ 
         
Lease liabilities          
Current portion   144,747    462,490 
Non-current portion   981    527,751 
Total   145,728    990,241 
 
SCHEDULE OF OTHER SUPPLEMENTAL INFORMATION OF OPERATING LEASE

The following summarizes other supplemental information about the Company’s operating lease as of March 31, 2026:

 

Weighted-average discount rate   5.01%
Weight-average remaining lease term (years)   2.12 years 
SCHEDULE OF LEASE COST RELATED TO OPERATING LEASES

A summary of lease cost recognized in the Group’s consolidated statements of operations and comprehensive income and supplemental cash flow information related to operating leases is as follows:

 

   2024   2025   2026 
   For the Years Ended March 31, 
   2024   2025   2026 
   US$   US$   US$ 
             
Short term lease expenses   -    -    9,169 
Cash paid for operating leases   169,605    288,417    433,107 
SCHEDULE OF FUTURE LEASE PAYMENTS UNDER LEASE LIABILITIES

Future lease payments under lease liabilities as of Mar 31, 2026 were as follows:

 

Year Ending March 31,  US$ 
     
2027   501,304 
2028   466,623 
2029   77,771 
Total operating lease payments   1,045,698 
Less: Imputed interest   (55,457)
Present value of operating lease liabilities   990,241