v3.26.3
Related Party Transactions and Balances
 6 Months Ended
Sep. 30, 2026
Related Party Transactions and Balances [Abstract]  
Related Party Transactions and Balances

13. Related Party Transactions and Balances

 

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. Tam Hoi Ling, Jennifer   Co-Chief Executive Officer of the Company
Ms. Yung Yung Lo   Chief Financial Officer of the Company
Ever Victory Limited   Wholly owned by Mr. Yuen Ka Fai, the Co-Chief Executive Officer of the Company

 

b. Related party transactions 

 

       

For the Three Months Ended

September 30,

    

For the Six Months Ended

September 30,

  
    Nature   2026     2025     2026     2025  
Mr. Huaixi Yang   Gross commission income   $ -     $ -     $ -     $ 8,197  
Mr. Huaixi Yang   Handling income   $ -     $ 13     $ -     $ 39  
Mr. Huaixi Yang   Interest income   $ 3,224     $ 7,651     $ 6,409     $ 25,222  

 

On July 24, 2025, the Company, through ZYNL, closed an acquisition of 100% equity interest in ZYFSL for cash consideration of HK$500,000 (approximately $64,100). The Seller of ZYFSL is a company incorporated under the laws of Hong Kong, of which Mr. Huaixi Yang and Ms. Yung Yung Lo hold 71.50% and 8.30% equity interest, respectively.

 

c. Balances with related parties

 

        As of  
        September 30,     March 31,  
    Nature   2026     2026  
Mr. Huaixi Yang   Due from related parties   $ 161,909     $ 155,639  
Ever Victory Limited   Due from related parties   $ 76,926     $ 76,926  
Mr. Huaixi Yang   Payable to customers – a related party   $ 6,353     $ 6,359  
Ms. Junli Yang   Payable to customers – a related party   $ 2,163     $ 2,158  
Ms. Tam Hoi Ling, Jennifer   Payable to customers – a related party   $ 902     $ 53  

 

As of September 30, 2026 and March 31, 2026, the balance due from Mr. Huaixi Yang represented credit facility offered to the related party as part of our securities brokerage services. The loans bear interest rate of 8% per annum. The balance will be settled upon the related party closed the securities transactions.

 

As of September 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.