v3.26.1
Income Tax Expense - Schedule of Reconciliation Between Tax Expense and the Product of Accounting Profits Multiplied by Cambodia Income Tax Rate (Details) - USD ($)
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Schedule of Reconciliation Between Tax Expense and the Product of Accounting Profits Multiplied by Cambodia Income Tax Rate [Abstract]      
Profit before income tax $ 430,405 $ 228,954 $ 1,297,633
Tax calculated at tax rate of 20% (2025: 20%) 86,081 45,791 259,527
Income not subject to tax (29,787) (27,286)
Expenses not deductible for tax purposes 178,110 90,753 34,759
Utilization of deferred tax assets previously not recognized (142,816) (129,959) (112,077)
Effect of minimum tax rates in Cambodia 147,857 149,467 46,472
Tax concessions and deductions (21,154)
Over provision in respect of prior year (114,028)
Different tax rates in foreign jurisdiction (23,511) (22,743) (23,294)
Total $ 194,780 $ 19,281 $ 178,101