v3.26.1
BASIC AND DILUTED EARNINGS PER SHARE
 12 Months Ended
Mar. 31, 2026
Net income attributable to ordinary shareholders  
BASIC AND DILUTED EARNINGS PER SHARE

16. BASIC AND DILUTED EARNINGS PER SHARE

 

Basic (loss)/earnings per share is calculated on the basis of weighted average outstanding ordinary shares.

 

The following table sets forth the computation of the Group’s basic and diluted net (loss)/income per share

 

   As of March 31, 
   2026   2025 
   Class A Ordinary Shares   Class B Ordinary Shares   Class A Ordinary Shares   Class B Ordinary Shares 
Earnings attributable to ordinary shareholders                    
Allocation of earnings between Class A and Class B Ordinary Shares  $99,753   $9,975   $1,148,231   $114,594 
                     
Weighted average number of ordinary shares                    
Basic and diluted*   10,000,000    1,000,000    10,000,000    1,000,000 
                     
Earnings per share - Basic and diluted  $0.01   $0.01   $0.11   $0.11 

 

Diluted earnings per share is calculated by adjusting the weighted average number of ordinary shares in issue during the year to assume conversion of all dilutive potential ordinary shares. The Group had no dilutive shares as of March 31, 2026 and 2025.