v3.26.1
Income Tax Expenses (Tables)
12 Months Ended
Mar. 31, 2026
Income Tax Expenses [Abstract]  
Schedule of Income Tax Expenses
   March 31,
2024
   March 31,
2025
   March 31,
2026
 
   USD’000   USD’000   USD’000 
                
Current tax expense based on profit for the financial year   705    800    278 
Schedule of Reconciliation of Tax Expense

The numerical reconciliations between the tax expense and the product of accounting profit multiplied by the applicable tax rates of the Company are as follows:

 

   March 31,
2024
   March 31,
2025
   March 31,
2026
 
   USD’000   USD’000   USD’000 
             
Profit before income taxes   3,989    3,619    263 
Tax at statutory tax rate   671    733    43 
Tax effects in respect of :               
- Non-deductible expenses   34    67    235 
    705    800    278