Apart from the transactions
and balances as disclosed in notes 10 and 20, during the years ended March 31, 2026, 2025 and 2024, the Company had the following
transactions with its related parties:
| | | | | | | Year ended March 31 | | | Name of related party | | Relationship | | Nature of transaction | | 2026 | | | 2025 | | | 2024 | | | | | | | | | US$ | | | US$ | | | US$ | | | Bright Forward Technology Limited | | Related company with common directors | | Purchase of goods | | | 878,910 | | | | 1,101,629 | | | | 613,242 | | | K-Mark Industrial Limited | | Related company with common directors | | Purchase of goods | | | - | | | | 317,060 | | | | 1,332,609 | | | Goldin Enterprise Limited | | Related company with common directors | | Payments of lease liabilities | | | - | | | | - | | | | 92,027 | | | Remarkable Group Holdings Limited | | Related company with common directors | | Payments of lease liabilities | | | - | | | | - | | | | 15,338 | |
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