v3.26.1
Consolidated Balance Sheets
Mar. 31, 2026
USD ($)
Mar. 31, 2025
USD ($)
Current assets    
Cash at banks $ 892,525 $ 2,376,362
Accounts receivable, net 4,618,433 1,631,524
Contract assets, net 183,809 48,451
Deferred offering cost 947,587
Deposits and prepayments 402,393 16,782
Total current assets 6,097,160 5,020,706
Non-current assets    
Plant and equipment, net 34,108 62,507
Right-of-use assets - operating lease 51,518 5,894
Contract assets, net 220,766 273,509
Prepayments 910,293
Deferred tax assets 9,489 7,104
Total non-current assets 1,226,174 349,014
Total assets 7,323,334 5,369,720
Current liabilities    
Accounts payable 569,552 1,350,632
Finance lease liabilities 5,334 5,334
Operating lease liabilities 22,357 5,943
Due to a director 39,767 157,257
Accrued expenses 238,419 696,966
Income tax payable 240,972 23,060
Total current liabilities 1,116,401 2,239,192
Non-current liabilities    
Operating lease liabilities 29,161
Finance lease liabilities 8,443 13,777
Long service payments obligation 10,781 6,625
Total non-current liabilities 48,385 20,402
Total liabilities 1,164,786 2,259,594
Shareholders’ equity    
Ordinary shares, 5,000,000,000 shares authorized; USD0.00001 par value, 21,600,000 and 20,000,000 shares issued and outstanding, as of March 31, 2026 and 2025, respectively [1] 216 200
Subscription receivable
Additional paid in capital 4,624,430 375,064
Retained earnings 1,533,902 2,734,862
Total shareholders’ equity 6,158,548 3,110,126
Total liabilities and shareholders’ equity $ 7,323,334 $ 5,369,720
[1] The shares and per share information are presented on a retroactive basis to reflect the Reorganization (See Note 13).