v3.26.1
ORGANIZATION AND DESCRIPTION OF BUSINESS (Tables)
12 Months Ended
Mar. 31, 2026
ORGANIZATION AND DESCRIPTION OF BUSINESS [Abstract]  
Subsidiaries Information
As of March 31, 2026, the Company’s operating subsidiaries are as follows:


Entity
 
Date of
Incorporation
 
Place of
Incorporation
 
% of
Ownership
 
Major business
activities
Waton Securities
International Limited (“WSI”)
 
April 28, 1989
 
Hong Kong
 
100%
 
Broker services and software licensing and related support services
Waton Technology
International Limited (“WTI”)
 
February 24, 2023
 
Hong Kong
 
100%
 
Software licensing and related support services
Waton Sponsor Limited
 
September 7, 2023
 
BVI
 
100%
 
Sponsor of a special purpose acquisition company
Love & Health Limited*
 
October 3, 2023
 
Cayman Islands
 
100%
 
Special Purpose Acquisition Company
Descart Limited
 
February 23, 2024
 
United States
 
100%
 
General holding

  *
As of March 31, 2026, Love & Health Limited has not completed its initial public offering with Nasdaq.