Fair Value of Assets and Liabilities (Tables)

12 Months Ended

Mar. 31, 2026

Fair Value of Assets and Liabilities [Abstract]

Schedule of Asset Measured at Fair Value

The following table shows an analysis of the Company’s asset measured at fair value at the end of the reporting period:

Fair value measurements at the end of the reporting period using

Quoted prices in
active markets for
identical asset

Significant
observable inputs
other than quoted
prices

Significant
unobservable
inputs

(Level 1)

(Level 2)

(Level 3)

Total

US$

US$

US$

US$

Recurring fair value measurements

March 31, 2026

Financial asset:

Other investment
(Note 5)

—

—

2,500,000

2,500,000

March 31, 2025

Financial asset:

Other investment
(Note 5)

—

—

—

—

Schedule of Fair Value Measurements using Significant Unobservable Inputs

The following table shows the information about fair value measurements using significant unobservable inputs (Level 3):

Description		Valuation techniques		Key unobservable inputs		March 31, 2026				March 31, 2025

At fair value through other comprehensive income – other investment (unquoted equity securities)		Discounted cash flow		Cost of equity			15.50	%			-
				Discount for lack of marketability			16.32	%			-

Schedule of Movements in Level 3 Assets Measure at Fair Value

(ii) Movements in Level 3 assets measure at fair value

		2026				2025
		US$				US$
		Fair value measurements using significant unobservable inputs (Level 3)
		Unquoted equity securities

At beginning of financial year			—				—
Acquisition of equity investment			2,500,000				—
At end of financial year			2,500,000				—