| Schedule of Plant and Equipment, Net |
| | | Computer and equipment | | | Motor vehicle | | | Total | | | | | US$ | | | US$ | | | US$ | | | | | | | | | | | | | | Cost | | | | | | | | | | | As of April 1, 2024 | | | 13,620 | | | | — | | | | 13,620 | | | Additions | | | — | | | | 47,309 | | | | 47,309 | | | Exchange realignment | | | 69 | | | | — | | | | 69 | | | As of March 31, 2025 | | | 13,689 | | | | 47,309 | | | | 60,998 | | | Exchange realignment | | | (93 | ) | | | — | | | | (93 | ) | | As of March 31, 2026 | | | 13,596 | | | | 47,309 | | | | 60,905 | | | | | | | | | | | | | | | | | Accumulated depreciation | | | | | | | | | | | | | | As of April 1, 2024 | | | 7,723 | | | | — | | | | 7,723 | | | Depreciation for the year | | | 3,094 | | | | — | | | | 3,094 | | | Exchange realignment | | | 46 | | | | — | | | | 46 | | | As of March 31, 2025 | | | 10,863 | | | | — | | | | 10,863 | | | Depreciation for the year | | | 1,460 | | | | 9,462 | | | | 10,922 | | | Exchange realignment | | | (81 | ) | | | — | | | | (81 | ) | | As of March 31, 2026 | | | 12,242 | | | | 9,462 | | | | 21,704 | | | | | | | | | | | | | | | | | Net carrying amount | | | | | | | | | | | | | | As of March 31, 2026 | | | 1,354 | | | | 37,847 | | | | 39,201 | | | As of March 31, 2025 | | | 2,826 | | | | 47,309 | | | | 50,135 | |
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