v3.26.1
Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Mar. 31, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Concentrations and Risks

During the years ended March 31, 2026, 2025 and 2024, there was nil, one and nil customer generated revenue which accounted for over 10% of the total revenue generated for that year, respectively.

 

    As of
March 31,		  
    2024     2025     2026  
Customer D     4.5 %     10.4 %     7 %

 

As of March 31, 2026 and 2025, there were one and one customer which accounted for over 10% of the total consolidated accounts receivable, respectively. The details are as follows:

 

    As of
March 31,		  
    2025     2026  
Customer A     0 %     17 %
Customer C     11 %     9 %
Customer D     4 %     5 %

 

During the years ended March 31, 2026, 2025 and 2024, there were three, two and three suppliers which accounted for over 10% of the total purchases, respectively. The details are as follows:

 

    As of
March 31,		  
    2024     2025     2026  
Supplier B     20 %     14 %     15 %
Supplier C#     29 %     28 %     28 %
Supplier D#     2 %     8 %     11 %
Supplier E     11 %     6 %     5 %

 

# Those suppliers are related to the Company

As of March 31, 2026 and 2025, there were two and two suppliers which accounted for over 10% of the total consolidated accounts payable, respectively. The details are as follows:

 

    As of
March 31,		  
    2025     2026  
Supplier B     7 %     17 %
Supplier C#     42 %     38 %
Supplier D#     10 %     6 %

 

# Those suppliers are related to the Company
Schedule of Estimated Useful Lives at the Annual Rate

Property, plant and equipment is calculated using the straight-line method to allocate their cost less their residual values over their estimated useful lives at the annual rate as follows:

 

    Estimated
depreciation
rate		  
Building   2-20 %
Plant and machinery   13-20 %
Furniture and fixtures   13-20 %
Motor vehicles   13-20 %
Leasehold improvement   Lesser of the lease term or estimated useful lives of the assets  
Schedule of Revenues by Sales Term The Company’s disaggregation of revenue for the years ended March 31, 2026, 2025 and 2024 is as following:

 

Revenues by sales term

 

    For the years ended
March 31,		  
    2024     2025     2026  
    USD     USD     USD  
CIF     141,728       259,423       436,150  
CNF/CFR     751,136       844,234       915,348  
EX WORK     22,159,531       32,176,323       34,626,430  
DAP     2,382,159       3,847,963       2,717,133  
FOB     2,944,115       1,947,147       3,533,696  
Total Revenues     28,378,669       39,075,090       42,228,757  
Schedule of Revenues by Product Categories

Revenues by product categories

 

    For the years ended
March 31,		  
    2024     2025     2026  
    USD     USD     USD  
Heat Transfers     20,214,664       28,483,272       31,143,475  
Fabrics     3,334,810       3,077,104       4,974,123  
Woven Labels and Tapes     975,868       2,587,543       718,185  
Sewing Badges     757,465       1,286,086       1,395,040  
Piping     446,701       544,141       677,446  
Zipper Pullers     451,703       637,400       606,462  
Drawcords     185,683       342,167       230,335  
Non-Reflective Film     898,252       790,488       927,935  
Others     1,113,523       1,326,889       1,555,756  
Total Revenues     28,378,669       39,075,090       42,228,757  
Schedule of Revenue by Geographic Areas

Revenue by geographic areas

 

    For the years ended
March 31,		  
    2024     2025     2026  
    USD     USD     USD  
Asia (excluded Hong Kong and China)     12,481,669       13,349,871       17,889,696  
Hong Kong     8,117,692       9,718,300       8,135,135  
China     2,770,967       7,758,825       7,062,559  
Non-Asia     5,008,341       8,248,094       9,141,367  
      28,378,669       39,075,090       42,228,757