v3.26.1
Financial Liabilities at Fair Value Through Profit or Loss
12 Months Ended
Mar. 31, 2026
Financial Liabilities at Fair Value Through Profit or Loss [Abstract]  
Financial liabilities at fair value through profit or loss

14. Financial liabilities at fair value through profit or loss

 

The financial liabilities at fair value through profit or loss held on third party exchange institutions are measured at fair value.

 

    2026     2025  
    US$     US$  
Listed futures contracts     1,679,636        
      1,679,636        

 

Movement of financial assets at fair value through profit or loss were shown below:

 

    2026     2025  
    US$     US$  
At the beginning of financial years            
Fair value loss recognized in profit or loss     1,679,636        
At the end of financial year     1,679,636