v3.26.1
BUSINESS OVERVIEW AND BASIS OF PRESENTATION (Tables)
12 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
SCHEDULE OF COMPANY’S SUBSIDIARIES

Description of subsidiaries incorporated and controlled by the Company:

  

Name of subsidiaries   Background   Effective ownership
         

Lucky Time Ventures Limited (“LTV”)

  British Virgin Islands company   100% owned by ROMA
    Incorporated on February 8, 2022    
    Issued and outstanding 100 ordinary shares for USD 100    
    Investment holding    
           
Capital Summit Enterprises Limited   British Virgin Islands company #   100% owned by ROMA
(“Capital Summit”)   Incorporated on August 10, 2021    
    Issued and outstanding 1 ordinary share for USD 1    
    Provision of advisory and consultancy services    
         
Roma Risk Advisory Limited   Hong Kong company   100% owned by LTV
(“RRA”)   Incorporated on August 2, 2018    
    Issued and outstanding 1 ordinary share for HKD1    
    Provision of ESG, corporate governance and risk management as well as sustainability and climate change related advisory services    
           
Roma Advisory Pte. Ltd.   Singaporean company   100% owned by RRA
(“Roma (S)”)   Incorporated on January 3, 2022    
    Issued and outstanding 100 ordinary shares for SGD100    
    Provision of ESG, corporate governance and risk management as well as sustainability and climate change related advisory services    

 

# acquired on September 1, 2025