v3.26.1
Deferred Tax Liabilities/(Assets)
 12 Months Ended
Mar. 31, 2026
Deferred Tax Liabilities/(Assets) [Abstract]  
Deferred tax liabilities/(assets)
6. Deferred tax liabilities/(assets)

 

Movement in deferred tax liabilities/(assets) are as follows:

 

   March 31,
2025		   March 31,
2026		 
    US$    US$ 
At beginning of financial year   (13,629)   (29,787)
Charged to profit or loss (Note 19)   (16,158)   (18,519)
At end of financial year   (29,787)   (48,306)

 

Deferred tax liabilities/(assets) arise from the difference between accounting depreciation and tax depreciation for tax-deductible assets.