v3.26.1
Consolidated Balance Sheets - USD ($)
Mar. 31, 2026
Mar. 31, 2025
Current assets    
Cash and cash equivalents $ 1,178,168 $ 741,537
Accounts receivable 2,258,220 2,830,047
Prepayments, deposits and other receivables 741,710 221,693
Inventories, net 345,973 245,074
Total current assets 4,524,071 4,359,692
Non-current assets    
Property, plant and equipment, net 230,695 216,523
Long-term rental deposits 97,427 15,424
Right-of-use assets – operating lease 2,325,978 640,801
Deferred tax assets 23,165 9,567
Total non-current assets 2,677,265 882,315
TOTAL ASSETS 7,201,336 5,242,007
Current liabilities    
Bank borrowing – current 154,972 156,170
Tax payable 307,432 161,166
Operating lease liabilities 1,163,658 565,864
Total current liabilities 1,926,766 1,213,513
Non-current liabilities    
Operating lease liabilities 1,162,320 82,649
Total non-current liabilities 1,249,750 82,649
TOTAL LIABILITIES 3,176,516 1,296,162
Commitments and contingencies (Note 19)
Shareholders’ equity    
Additional paid-in capital 3,056,123 3,056,123
Retained earnings 972,317 862,589
Accumulated other comprehensive income (4,720) 26,033
Total shareholders’ equity 4,024,820 3,945,845
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY 7,201,336 5,242,007
Common Class A [Member]    
Shareholders’ equity    
Ordinary shares [1] 1,000 1,000
Common Class B [Member]    
Shareholders’ equity    
Ordinary shares 100 100
Third Party [Member]    
Current assets    
Accounts receivable 488,713 14,770
Prepayments, deposits and other receivables 631,013 221,693
Non-current assets    
Long-term rental deposits 97,427
Right-of-use assets – operating lease 2,243,963 473,170
Current liabilities    
Accounts payable 138,590 76,883
Accruals and deposits received 121,958 111,998
Operating lease liabilities 1,081,643 473,170
Non-current liabilities    
Long term deposit received – third party 87,430
Operating lease liabilities 1,162,320
Related Party [Member]    
Current assets    
Accounts receivable 1,769,507 2,815,277
Amount due from a related party 321,341
Prepayments, deposits and other receivables 110,697
Non-current assets    
Long-term rental deposits 15,424
Right-of-use assets – operating lease 82,015 167,631
Current liabilities    
Accounts payable 15,306 56,791
Accruals and deposits received 13,393 84,641
Amounts due to related parties 11,457
Operating lease liabilities 82,015 92,694
Non-current liabilities    
Operating lease liabilities $ 82,649
[1] The shares data is presented on a retroactive basis to reflect the Reorganization (Note 1).