SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Mar. 31, 2026

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Estimated Useful Lives of Property and Equipment, Net

Property and equipment, net are stated at cost less accumulated depreciation and impairment, if any, and are depreciated on a straight-line basis over the estimated useful lives of the assets as follows:

Category		Estimated useful lives
Furniture and fixtures		5 years
Office equipment		3 years
Motor vehicles		5 years
Leasehold improvements		Shorter of useful life and lease term

Contract Assets and Liabilities

The following table summarized the opening and closing balances in contract assets and liabilities:

	Contract assets		Contract liabilities^*
Balance as of March 31, 2025	$	1,200,000	$	123,137
Net change to contract balance recognized since beginning of period due to recognition of revenue and amounts billed		91,837		44,432
Balance as of March 31, 2026	$	1,291,837	$	167,569
Classifying as:
Contract assets - related party	$	400,000	$	—
Contract assets		891,837		—
Contract liabilities recorded in accrued expenses and other current liabilities		—		167,569
	$	1,291,837	$	167,569

No expected credit loss was recognized for the years ended March 31, 2026, 2025, and 2024 for contract assets. The Group subsequently billed $1.2 million contract assets in July 2026.

Major Customer

For the years ended March 31, 2026, 2025 and 2024, the customers who accounted for 10% or more of the Group’s total revenues are presented as follows:

	For the years ended March 31,
Customer	2026			2025			2024
Customer A		34.6	%		—	%		—	%
Customer B, related party		20.0	%		64.2	%		39.5	%

As of March 31, 2026 and 2025, the customers who accounted for 10% or more of the Group’s total balance of receivables, including balances from client, broker-dealers and clearing organizations and software licensing and related support service, at year-end dates are presented as follows:

	As of March 31,
Customer	2026			2025
Customer A		41.1	%		—	%
Customer B, related party		3.2	%		61.0	%