v3.26.1
Life Insurance Policy, Cash Surrender Value
12 Months Ended
Mar. 31, 2026
Life Insurance Policy, Cash Surrender Value [Abstract]  
Life insurance policy, cash surrender value

9. Life insurance policy, cash surrender value

 

    2026     2025  
Life insurance policy, cash surrender value   $ 1,448,925     $ 1,390,388  

 

On March 20, 2025, a life insurance policy of US$1,381,153, at cash surrender value, was transferred from Kin Chiu Development Company Limited to Kin Chiu. The respective related party transactions have been disclosed in Note 13g.