v3.26.1
Profit Before Income Tax Expenses
 12 Months Ended
Mar. 31, 2026
Profit Before Income Tax Expenses [Abstract]  
PROFIT BEFORE INCOME TAX EXPENSES

NOTE 12 — PROFIT BEFORE INCOME TAX EXPENSES

 

Income before tax expenses has arrived after charging/(crediting):

 

   Year ended March 31, 
   2026   2025   2024 
   US$   US$   US$ 
Depreciation of property, plant and equipment   115,934    116,528    115,810 
Amortisation of right-of-use assets   171,543    157,428    182,543 
Directors’ remuneration   124,998    186,113    222,347 
                
Staff costs (excluding directors’ remuneration):               
Salaries and other benefits   574,017    264,972    418,370 
Staff welfare   5,349    3,105    5,830 
Defined contribution retirement plan contributions   19,981    11,608    20,216 
Total staff costs   599,347    279,685    444,416