v3.26.1
SCHEDULE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED (Details) - USD ($)
Mar. 23, 2026
Jan. 27, 2026
Jan. 02, 2026
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Liabilities            
Goodwill (Note 8)       $ 2,900,729
PJ Marine Singapore Pte Ltd [Member]            
Assets            
Cash and cash equivalents     $ 521,927      
Accounts receivable, net     576,370      
Prepaid expenses and other current assets, net     250      
Total assets acquired     1,098,547      
Liabilities            
Accounts payables     20,227      
Accruals and other current liabilities     529,072      
Dividend payable     426,092      
Income tax payable     44,841      
Total liabilities assumed     1,020,232      
Net tangible assets acquired     78,315      
Net tangible assets acquired     78,315      
Customer relationship intangible assets (Note 9)     737,757      
Deferred tax liabilities (Note 11)     (125,419)      
Total identifiable net assets acquired     690,653      
Goodwill (Note 8)     1,068,379      
Total consideration transferred     1,759,032      
Less: Net assets acquired     $ (690,653)      
Peijun Marine Consultant Co Ltd [Member]            
Assets            
Cash and cash equivalents   $ 357,512        
Accounts receivable, net   118,604        
Total assets acquired   476,116        
Liabilities            
Accounts payables   128,851        
Accruals and other current liabilities   109,280        
Dividend payable   237,895        
Total liabilities assumed   476,026        
Net tangible assets acquired   90        
Net tangible assets acquired   90        
Customer relationship intangible assets (Note 9)   412,655        
Deferred tax liabilities (Note 11)   (68,088)        
Total identifiable net assets acquired   344,657        
Total consideration transferred   461,111        
Total consideration transferred   307,407        
Less: Net assets acquired   (344,657)        
Total consideration transferred   $ 423,861        
PJ Marine Shanghai Co Ltd [Member]            
Assets            
Cash and cash equivalents $ 154,852          
Accounts receivable, net 162,533          
Prepaid expenses and other current assets, net 20,265          
Total assets acquired 337,650          
Liabilities            
Accounts payables 10,220          
Dividend payable 168          
Total liabilities assumed 10,388          
Net tangible assets acquired 327,262          
Net tangible assets acquired 327,262          
Customer relationship intangible assets (Note 9) 154,912          
Deferred tax liabilities (Note 11) (38,728)          
Total identifiable net assets acquired 443,446          
Total consideration transferred 1,111,161          
Total consideration transferred 740,774          
Less: Net assets acquired (443,446)          
Total consideration transferred $ 1,408,489