v3.26.1
Contract Assets, Net and Contract Liabilities (Tables)
12 Months Ended
Mar. 31, 2026
Contract Assets, Net and Contract Liabilities [Abstract]  
Schedule of Allowance for Expected Credit Loss

Contract assets, net consisted of the following:

 

   March 31, 
   2026   2025 
Contract assets, gross  $
   $197,435 
Less: allowance for expected credit loss   
    (270)
Total  $
   $197,165 
Schedule of Contract Assets

The movement of contract assets, gross is as follows:

 

   March 31, 
   2026   2025 
Balance at beginning of the year  $197,435   $
 
Amounts reclassified to accounts receivable upon billing   (197,435)   
 
Additions   
    197,435 
Total  $
   $197,435 
Schedule of Allowance for Expected Credit Loss

The movement of allowances for expected credit loss is as follow:

 

   March 31, 
   2026   2025 
Balance at beginning of the year  $(270)  $
 
Reversal (Provision)   270    (270)
Ending balance  $
   $(270)
Schedule of Contract Liabilities

The movement of contract liabilities is as follows:

 

   March 31, 
   2026   2025 
Balance at beginning of the year  $200,911   $196,515 
Additions   482,372    200,911 
Acquisition of a subsidiary   1,741,094     
Recognized to revenue during the year   (662,758)   (196,515)
Ending balance  $1,761,619   $200,911