v3.26.1
Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
Schedule of Concentration Risks

During the years ended March 31, 2026, 2025 and 2024, there were three, six and two customers generated income which accounted for over 10% of the total revenue generated for that year, respectively. The details are as follows:

  

   For the years ended March 31, 
   2026   2025   2024 
             
Customer A   37.2%   14.6%   5.0%
Customer B   24.7%   0%   0%
Customer C   22.0%   15.0%   62.2%
Customer D   6.4%   10.4%   6.2%
Customer E   0.2%   13.4%   3.3%
Customer F   0%   13.7%   13.3%
Customer G   0%   18.2%   0%

 

As of March 31, 2026 and 2025, accounts receivable due from these customers, and there were two and three accounts receivable which accounted for over 10% of the total consolidated accounts receivable, respectively. The details are as follows:

 

   As of March 31, 
   2026   2025 
         
Customer F   52.7%   44.1%
Customer H   25.9%   1.6%
Customer D   0%   19.0%
Customer G   0%   14.4%

 

During the years ended March 31, 2026, 2025 and 2024, there were one, zero and zero supplier accounted for over 10% of the cost of revenue for that year, respectively. The details are as follows:

 

   For the years ended March 31, 
   2026   2025   2024 
Supplier A   12.7%   0%   0%

 

As of March 31, 2026 and 2025, there were one and zero supplier which accounted for over 10% of the total consolidated accounts payable, respectively. The details are as follows:

 

   As of March 31, 
   2026   2025 
Supplier B   26.5%   0%
Schedule of Interest Rate Risk

The following table details the interest rate risk profile of the Company’s borrowings as of March 31, 2026 and 2025:

  

       
   As of March 31, 
   2026   2025 
   USD   USD 
Fixed rate borrowings:          
Finance lease liabilities, current   48,345    66,150 
Finance lease liabilities, non-current   -    48,345 
Bank and other borrowings, current   79,243    1,053,317 
Bank and other borrowings, non-current   170,708    - 
           
Floating rate borrowings:          
Bank and other borrowings, current   2,336,520    3,708,117 
Bank and other borrowings, non-current   4,490,352    2,865,484 
Schedule of Estimated Useful Lives

Property and Equipment is stated at cost, net of accumulated depreciation and impairment charge. Depreciation is provided for on a straight-line basis over the estimated useful lives of the related assets as follows:

  

Equipment   3.33 years
Motor vehicle   3.33 years
Property   23.33 years