v3.26.1
Financial Risk Management (Tables)
 12 Months Ended
Mar. 31, 2026
Financial Risk Management [Abstract]  
Schedule of Non-Trade Receivables which Reflect their Credit Risk and how the Loan Loss Provision

The Company uses two categories for non-trade receivables which reflect their credit risk and how the loan loss provision is determined for each of the categories. In calculating the expected credit loss rates, the Company considers historical loss rates for each category and adjusts for forward looking data.

 

Category   Definition   Loss provision
Performing   Low risk of default and strong capacity to pay   12 month expected losses
         
Non-performing   Significant increase in credit risk   Lifetime expected losses
Schedule of Level in Fair Value Hierarchy

(i) Disclosures of level in fair value hierarchy:

 

    Fair value measurements using  
Description   Level 1     Level 2     Level 3     Total  
    US$     US$     US$     US$  
As of March 31, 2026                        
Digital assets     379,920,883       —       —       379,920,883  
Digital assets receivables     —       20,973       —       20,973  
Listed equity securities     81,163,900       —       —       81,163,900  
Listed futures contracts     (1,679,636 )     —       —       (1,679,636 )
Unlisted equity securities     —       —       100,000       100,000  
Digital assets payable     —       —       (135,267,935 )     (135,267,935 )
Digital assets payable – related party     —       —       (38,721,758 )     (38,721,758 )
Payable to client     (240,280,513 )     —       —       (240,280,513 )
Payable to client – related party     (1,411,323 )     —       —       (1,411,323 )
Total     217,713,311       20,973       (173,889,693 )     43,844,591  
                                 
As of March 31, 2025                                
Digital assets     221,162,809       —       —       221,162,809  
Listed equity securities     13,538,564       —       —       13,538,564  
Listed futures contracts     1,005       —       —       1,005  
Unlisted equity securities     —       —       240,001       240,001  
Investments in funds     79       —       —       79  
Digital assets payable     —       —       (138,224,157 )     (138,224,157 )
Digital assets payable – related party     —       —       (10,702,814 )     (10,702,814 )
Payable to client     (53,141,585 )     —       —       (53,141,585 )
Payable to client – related party     (691,588 )     —       —       (691,588 )
Total     180,869,284       —       (148,686,970 )     32,182,314  
Schedule of Contractual Undiscounted Cash Outflows of Non-Derivative Financial Liabilities

The following are the contractual undiscounted cash outflows of non-derivative financial liabilities:

 

    Within
1 year		     Over
1 year		     Total  
    US$     US$     US$  
As of March 31, 2026                  
Non-derivative financial liabilities                  
Other payables     14,170,250       —       14,170,250  
Lease liabilities     353,221       183,342       536,563  
      14,523,471       183,342       14,706,813  
As of March 31, 2025                        
Non-derivative financial liabilities                        
Other payables     7,014,157       —       7,014,157  
Lease liabilities     189,821      

22,868

       212,689  
      7,203,978      

22,868

       7,226,846