v3.26.1
DEFERRED TAX LIABILITIES (Tables)
12 Months Ended
Mar. 31, 2026
Schedule Of 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 
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

Following are the movements in the Company’s deferred tax 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