v3.26.1
RISKS AND UNCERTAINTIES (Tables)
 12 Months Ended
Mar. 31, 2026
Risks And Uncertainties  
SCHEDULE OF CUSTOMERS CONCENTRATIONS OF REVENUE

Details of the customers accounting for 10% or more of total revenue are as follows: 

 

   For the year ended March 31, 2026   For the year ended March 31, 2025    For the year ended March 31, 2024  
Customers  Amount $   %   Amount $   %    Amount $     %  
TioStone Environmental Limited   2,244,485    51.37%   4,476,398    84.60%     1,980,405       71.45 %
Tailor Recycled Aggregates (HK) Limited   488,800    11.19%   -*    -*      421,696       15.22 %
B   468,958    10.73%   -*    -*      *       *  

 

*Less than 10% of total revenue
SCHEDULE OF CUSTOMERS CONCENTRATIONS OF ACCOUNTS RECEIVABLE

Details of the accounts receivable accounting for 10% or more of total gross accounts receivable are as follows:

 

 SCHEDULE OF CUSTOMERS CONCENTRATIONS OF ACCOUNTS RECEIVABLE

   As of March 31, 2026   As of March 31, 2025 
Customers  Amount $   %   Amount $   % 
TioStone Environmental Limited   1,783,837    74.69%   2,715,482    95.09%
B   329,818    13.81%   -*    -* 

 

*Less than 10% of total gross accounts receivable
SCHEDULE OF SUPPLIERS CONCENTRATIONS OF PURCHASE

The following table sets forth information as to each supplier that accounted for 10% or more of the Group’s purchase for the years ended March 31, 2026, 2025 and 2024.

 

   For the year ended March 31, 2026   For the year ended March 31, 2025    For the year ended March 31, 2024  
Suppliers  Amount $   %   Amount $   %    Amount $     %  
TioStone Environmental Limited   83,628    10.70%   514,170    44.13%     495,341       72.49 %
B   151,085    19.33%   189,056    16.23%     -       - %
C   -*    -*    165,041    14.17%     113,347       16.59 %
D   88,763    11.36%   138,867    11.92%     68,313       10.00 %
E   82,604    10.57%   122,125    10.48%     -       - %
F   261,924    33.51%   -*    -*      -     -  

 

*Less than 10% of total purchase
SCHEDULE OF SUPPLIERS CONCENTRATIONS OF ACCOUNTS PAYABLE

Details of the accounts payable accounting for 10% or more of total accounts payable are as follows:

 

 SCHEDULE OF SUPPLIERS CONCENTRATIONS OF ACCOUNTS PAYABLE

   As of March 31, 2026   As of March 31, 2025 
Suppliers  Amount $   %   Amount $   % 
TioStone Environmental Limited   -*    -*    56,791    42.48%
B   39,434    25.62%   45,415    33.97%
C   -*    -*    27,884    20.86%
D   23,211    15.08%   -*    -* 
E   58,396    37.95%   -*    -* 

 

*Less than 10% of total accounts payable