v3.26.1
Reclassification of Prior Period Amounts (Tables)
 12 Months Ended
Mar. 31, 2026
Reclassification of Prior Period Amounts [Abstract]  
Schedule of Consolidated and Combined Balance Sheets

Consolidated And Combined Balance Sheets as of March 31, 2025

 

   2025 
   Original   Reclassification   Final 
   US$   US$   US$ 
Non-current assets            
Right-of-use assets under – financing leases   328,203    (328,203)   
-
 
Right-of-use assets under – operating leases   
-
    328,203    328,203 
                
Current liabilities               
Current lease liabilities under finance lease   175,315    (175,315)   
-
 
Current lease liabilities under operating lease   
-
    175,315    175,315 
                
Non-current liabilities               
Non-current lease liabilities under finance lease   848,859    (848,859)   
-
 
Non-current lease liabilities under operating lease   
-
    848,859    848,859 
Schedule of Consolidated and Combined Statement of Operations and Comprehensive Income

Consolidated and Combined Statement of Operations and Comprehensive Income for the year ended March 31, 2025

 

       2025     
   Original   Reclassification   Final 
   US$   US$   US$ 
General and administrative expenses   1,669,513    15,870    1,685,383 
Interest expenses   76,564    (15,870)   60,694 

 

Consolidated and Combined Statement of Operations and Comprehensive Income for the year ended March 31, 2024

 

   2024 
   Original   Reclassification   Final 
   US$   US$   US$ 
General and administrative expenses   1,239,981    19,860    1,259,841 
Interest expenses   55,550    (19,860)   35,690 
Schedule of Consolidated and Combined Statement of Cash Flow

Consolidated And Combined Statement of Cash Flow for the year ended March 31, 2025

 

       2025     
   Original   Reclassification   Final 
   US$   US$   US$ 
Operating activities            
Income tax expenses   52,755    (52,755)   
-
 
Interest income   (91,214)   91,214    
-
 
Interest expenses   76,564    (76,564)   
-
 
Tax payable   
-
    (137,471)   (137,471)
Income taxes (paid)/refunded   (301,899)   301,899    
-
 
                
Investing activities               
Interest received   91,214    (91,214)   
-
 
                
Financing activities               
Proceeds from new bank borrowings   600,785    (2,158)   598,627 
Repayment of bank borrowings   (189,129)   679    (188,450)
Interest paid on bank borrowing   (60,541)   60,541    
-
 
Other interest paid   (153)   153    
-
 
Payments of principal portion of lease liabilities   (152,001)   152,001    
-
 
Payments of interest portion of lease liabilities   (15,870)   15,870    
-
 

Consolidated And Combined Statement of Cash Flow for the year ended March 31, 2024

 

       2024     
   Original   Reclassification   Final 
   US$   US$   US$ 
Operating activities            
Income tax expenses   144,647    (144,647)   
-
 
Interest income   (66,403)   66,403    
-
 
Interest expenses   55,550    (55,550)   
-
 
Unrealized foreign exchange gain   (148,160)   148,160    
-
 
Tax payable   
-
    136,630    136,630 
Income taxes (paid)/refunded   4,599    (4,599)   
-
 
                
Investing activities               
Interest received   66,403    (66,403)   
-
 
                
Financing activities               
Advance from related parties   1,333,666         
-
 
Repayments to related parties   (3,911,139)        
-
 
Proceeds from new bank borrowings   553,096    (45,321)   507,775 
Repayment of bank borrowings   (206,611)   45,321    (161,290)
Interest paid on bank borrowing   (35,673)   35,673    
-
 
Other interest paid   (17)   17    
-
 
Payments of principal portion of lease liabilities   (179,532)   179,532    
-
 
Payments of interest portion of lease liabilities   (19,860)   19,860    
-