| ROU Assets and Operating Lease Liabilities |
7. ROU Assets and Operating Lease Liabilities As of March 31, 2026 and 2025, the Group subsisted of the following non-cancellable lease contract. | Description of lease | | Lease term | | Office at China Insurance Group Building, Hong Kong | | 3 years from March 1, 2024 to February 28, 2027 | | (a) | Amounts recognized in the consolidated balance sheet: |
| | | As of March 31, | | | | | 2026 | | | 2025 | | | Right-of-use assets | | $ | 88,173 | | | $ | 185,684 | | | | | | | | | | | | | Operating lease liabilities | | | | | | | | | | Current | | | 80,705 | | | | 117,818 | | | Non-current | | | - | | | | 81,284 | | | | | $ | 80,705 | | | $ | 199,102 | | | | | | | | | | | | | Weighted average remaining lease terms (in years) | | | 0.92 | | | | 1.92 | | | (b) | Information related to operating lease activities during the years ended March 31, 2026, 2025 and 2024 are as follows: |
| | | For the Years Ended March 31, | | | | | 2026 | | | 2025 | | | 2024 | | | ROU assets obtained in exchange for operating lease liabilities | | $ | - | | | $ | - | | | $ | 288,928 | | | | | | | | | | | | | | | | | Amortization of ROU assets | | | 96,581 | | | | 96,697 | | | | 71,094 | | | Interest on operating lease liabilities | | | 5,560 | | | | 10,276 | | | | 1,722 | | | Total operating lease expenses, included within Occupancy Costs | | $ | 102,141 | | | $ | 106,973 | | | $ | 72,816 | | | (c) | The following table summarizes the remaining contractual maturities of lease liabilities under operating lease as of March 31, 2026: |
| During the year ended March 31, 2027 | | $ | 81,678 | | | | | | | | | Total future lease payments | | | 81,678 | | | Less: imputed interest | | | (973 | ) | | Present value of lease obligations | | $ | 80,705 | | The weighted-average discount rate used to determine the operating lease liabilities as of March 31, 2026 and 2025 was 4.1%. The following table represents the minimum cash lease payments included in the measurement of lease liabilities for the years ended March 31, 2026, 2025 and 2024: | | | For the Years Ended
March 31, | | | | | 2026 | | | 2025 | | | 2024 | | | Cash paid for amounts included in the measurement of lease liabilities: | | | | | | | | | | | Cash outflows for operating leases | | $ | 123,016 | | | $ | 102,636 | | | $ | 70,534 | |
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