13. Related Party Transaction and Balance a. Nature of relationships with related parties | Name | | Relationship with the Company | | Ms. Junli Yang | | The Chairwoman of the Board | | Mr. Huaixi Yang | | Immediate family member of Ms. Junli Yang, the Chairwoman of the Board. | | Ms. Yung Yung Lo | | Chief Financial Officer of the Company | | Ms. Tam Hoi Ling, Jennifer | | Chief Operating Officer of the Company | | Ever Victory Limited | | Wholly owned by Mr. Yuen Ka Fai, the Chief Executive Officer of the Company | b. Related parties transactions | | | | | For the Three Months Ended
June 30, | | | | | Nature | | 2026 | | | 2025 | | | Mr. Huaixi Yang | | Gross commission income | | $ | - | | | $ | 30,622.94 | | | Mr. Huaixi Yang | | Handling income | | $ | - | | | $ | 25.50 | | | Mr. Huaixi Yang | | Interest income | | $ | 3,185 | | | $ | 17,570.72 | | c. Balance with related parties | | | | | As of | | | | | | | June 30, | | | March 31, | | | | | Nature | | 2026 | | | 2026 | | | Mr. Huaixi Yang | | Due from related parties | | $ | 155,599 | | | $ | 155,639 | | | Ever Victory Limited | | Due from related parties | | $ | 76,926 | | | $ | 76,926 | | | Mr. Huaixi Yang | | Payable to customers – a related party | | $ | 6,358 | | | $ | 6,359 | | | Ms. Junli Yang | | Payable to customers – a related party | | $ | 2,157 | | | $ | 2,158 | | | Ms. Tam Hoi Ling, Jennifer | | Payable to customers – a related party | | $ | 53 | | | $ | 53 | | As of June 30, 2026 and March 31, 2026, the balance due from Mr. Huaixi Yang represented loans made to the related party as part of our loan business. The balance will be repaid upon maturity date. As of June 30, 2026 and March 31, 2026, the balance due from Ever Victory Limited represented advances made to the related party to support its operations. The loan was interest-free and repayable on demand.
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