SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

SCHEDULES OF CONCENTRATION RISKS

During the years ended March 31, 2026 and 2025, there were three and four customers generated income which accounted for over 10% of the total revenue generated for both years. The details are as follows:

SCHEDULES OF CONCENTRATION RISKS

		As of March 31,
		2025				2026

Customer A			39.78	%			49.81	%
Customer B			11.77	%			20.17	%
Customer C			11.48	%			10.75	%
Customer D			21.54	%			-

As of March 31, 2026 and 2025, accounts receivable due from these customers as a percentage of consolidated accounts receivable are as follows:

		As of March 31,
		2025				2026

Customer A			0.03	%			0.03	%
Customer B			39.77	%			40.60	%
Customer C			8.45	%			11.10	%
Customer D			39.58	%			21.90	%

During the years ended March 31, 2026 and 2025, there were three and four suppliers accounted for over 10% of the total subcontracting fees and cost of fuel oils for that year. The details are as follows:

		As of March 31,
		2025				2026

Supplier A			6.15	%			16.31	%
Supplier B			2.41	%			15.22	%
Supplier C			16.42	%			10.82	%
Supplier D			17.68	%			9.40	%
Supplier E			10.93	%			5.43	%
Supplier F			11.76	%			0.78	%

As of March 31, 2026 and 2025, accounts payable due to these suppliers as a percentage of consolidated accounts payable are as follows:

		As of March 31,
		2025				2026

Supplier A			0	%			0	%
Supplier B			0	%			0	%
Supplier C			20.18	%			35.12	%
Supplier D			0	%			0	%
Supplier E			0.23	%			0.16	%
Supplier F			0	%			0	%

Note: The Supplier A mentioned in above is a related party of the Company.

SCHEDULE OF ESTIMATED USEFUL LIVES

The Property, plant and equipment is calculated using the straight-line method over their estimated useful lives, as follows:

SCHEDULE OF ESTIMATED USEFUL LIVES

Machinery		5 years
Motor Vehicles		5 years
Office equipment		5 years
Leasehold improvement		Shorter of the lease term or 5 years