The estimated useful lives of property and equipment are as follows:

Computer equipment	3 years
Furniture and office equipment	5 years
Leasehold improvements	Shorter of lease term or 5 years

Disaggregated information of revenue by major sources are as follows:

	For the Year Ended March 31, 2026
	Third parties		Related parties		Total
Revenue from contracts with customers recognized at a point in time
Brokerage commissions related to
exchange in Hong Kong	$	215,914	$	1,552	$	217,466
exchanges in United States		758,447		4,348		762,795

Handling income on
custodian services		1,305,085		-		1,305,085
dividend collection		3,646		91		3,737

Introducing and referral income		2,404,433		-		2,404,433

Underwriting and placement income related to
equity securities		968,966		-		968,966
bonds		473,707		-		473,707

Revenue from contracts with customers recognized over time
Advisory fees		392,559		-		392,559

Investment management fee income		377,399		117,702		495,101

Revenue from other sources
Interest income and others (note)		253,818		1,170		254,988
	$	7,153,974	$	124,863	$	7,278,837

	For the Year Ended March 31, 2025
	Third parties		Related parties		Total
Revenue from contracts with customers recognized at a point in time
Brokerage commissions related to
exchange in Hong Kong	$	265,591	$	5,098	$	270,689
exchanges in United States		36,775		21,782		58,557

Due diligence service fees		79,543		-		79,543

Handling income on
custodian services		77,158		-		77,158
dividend collection		50,587		-		50,587

Introducing and referral income		4,681,683		-		4,681,683

Underwriting and placement income related to
equity securities		114,091		-		114,091

Revenue from contracts with customers recognized over time
Advisory fees		10,624		-		10,624

Investment management fee income		60,012		-		60,012

Revenue from other sources
Interest income and others (note)		61,019		2,280		63,299
	$	5,437,083	$	29,160	$	5,466,243

	For the Year Ended March 31, 2024
	Third parties		Related parties		Total
Revenue from contracts with customers recognized at a point in time
Brokerage commissions related to
exchange in Hong Kong	$	371,930	$	3,998	$	375,928
exchanges in United States		19,130		3,121		22,251

Handling income on
custodian services		108,218		2,078		110,296
dividend collection		17,518		52		17,570

Introducing and referral income		264,941		-		264,941

Underwriting and placement income related to
equity securities		109,316		-		109,316
bonds and others		43,322		-		43,322

Revenue from contracts with customers recognized over time
Advisory fees		420,918		-		420,918

Revenue from other sources
Interest income and others (note)		42,489		1,438		43,927
	$	1,397,782	$	10,687	$	1,408,469

The following table outlines the exchange rates that are used in preparing these consolidated financial statements: