General and Administrive Expenses

12 Months Ended

Mar. 31, 2026

General and Administrive Expenses [Abstract]

NOTE 17 — GENERAL AND ADMINISTRIVE EXPENSES

The following table sets forth the breakdown of our general and administrative expenses for the year ended March 31, 2024, 2025 and 2026:

	For the year ended March 31,
	2026		2025		2024
	US$		US$		US$
Depreciation expense		287,476		273,956		115,810
Legal and professional fee (note a)		232,081		-		-
Payroll expense		498,422		462,693		660,933
Sundry expenses		88,747		156,623		56,463
Auditor’s remuneration		216,114		493,960		4,921
Entertainment		137,103		135,379		126,034
Rental, rates and building management expenses		26,466		57,846		210,384
Travelling		189,659		104,926		85,296
		1,676,068		1,685,383		1,259,841

Note a: The increase in legal and professional fees for the year ended March 31, 2026 mainly due to additional costs (i.e. lawyer fee, stock registration fee etc.) since we became a public company on July 16, 2025.