The following is the Company’s revenue from contracts with customers that are recognized at a point in time, in accordance with ASC Topic 606, by major transactional based services: | | | For the years ended March 31, | | | | | 2026 | | | 2025 | | | 2024 | | | | | $’000 | | | $’000 | | | $’000 | | | Digital Asset Tokens: | | | | | | | | | | | | | | | | | | | | | | | | | | | | (a) Transaction service fee | | | | | | | | | | | | | | Securities and virtual assets brokerage commission income | | | 30 | | | | 55 | | | | 25 | | | Securities and virtual assets brokerage handling income | | | 27 | | | | 55 | | | | 26 | | | Virtual assets trading income | | | 7 | | | | - | | | | - | | | Virtual assets subscription / redemption income | | | 298 | | | | - | | | | - | | | | | | 362 | | | | 110 | | | | 51 | | | | | | | | | | | | | | | | | Other services | | | | | | | | | | | | | | Referral income | | | 490 | | | | - | | | | 261 | | | | | | | | | | | | | | | | | (b) Asset management service fee | | | | | | | | | | | | | | Fund subscription fee – related parties | | | - | | | | 16 | | | | 22 | | | | | | | | | | | | | | | | | (c) Consultancy service fee | | | | | | | | | | | | | | Corporate consultancy income | | | 997 | | | | 993 | | | | 120 | | | Company secretarial services income | | | - | | | | 6 | | | | - | | | | | | 997 | | | | 999 | | | | 120 | | | | | | | | | | | | | | | | | Total revenues recognized at a point in time | | | 1,849 | | | | 1,125 | | | | 454 | | The following is the Company’s revenue from contracts with customers for services recognized over a period of time in accordance with ASC Topic 606, by major service type: | | | For the years ended March 31, | | | | | 2026 | | | 2025 | | | 2024 | | | | | $’000 | | | $’000 | | | $’000 | | | Digital Asset Tokens: | | | | | | | | | | | | | | | | | | | | | | | | | | | | (a) Interest income | | | | | | | | | | | | | | Other securities brokerage financing | | | - | | | | 30 | | | | 128 | | | | | | | | | | | | | | | | | (b) Tokenization service fee | | | | | | | | | | | | | | Tokenization service fee | | | 2,722 | | | | - | | | | - | | | | | | | | | | | | | | | | | (c) Asset management service fee | | | | | | | | | | | | | | Management fee income – related parties | | | 267 | | | | 429 | | | | 311 | | | Performance fee income – related parties | | | 326 | | | | 210 | | | | 538 | | | | | | 593 | | | | 639 | | | | 849 | | | | | | | | | | | | | | | | | (d) Consultancy service fee | | | | | | | | | | | | | | Investment advisory income | | | 680 | | | | 1,025 | | | | 2,860 | | | | | | | | | | | | | | | | | AI Tokens: | | | | | | | | | | | | | | | | | | | | | | | | | | | | AI Infrastructure service fee | | | 22,204 | | | | - | | | | - | | | | | | | | | | | | | | | | | Total revenues recognized over a period of time | | | 26,199 | | | | 1,694 | | | | 3,837 | |
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