| Schedule of Receivables from Broker-Dealers and Clearing Organizations |
As of September 30, 2026 and March 31, 2026, receivables from broker-dealers and clearing organizations consisted of the following: | | | As of | | | | | September 30, 2026 | | | March 31, 2026 | | | Receivables from broker-dealers and clearing organizations for futures customer accounts | | $ | 18,879,067 | | | $ | 30,129,118 | | | Receivables from broker-dealers and clearing organizations for securities customer accounts | | | 3,124,750 | | | | 1,972,832 | | | Receivables from broker-dealers and clearing organizations for securities proprietary trading | | | 3,650,578 | | | | 433,904 | | | | | $ | 25,654,395 | | | $ | 32,535,854 | |
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| Schedule of Revenues from Contracts with Customers |
The following table presents revenues from contracts with customers, in accordance with ASC Topic 606, by major source: | | | For the Three Months Ended September 30, | | | For the Six Months Ended September 30, | | | | | 2026 | | | 2025 | | | 2026 | | | 2025 | | | Futures brokerage commissions | | | | | | | | | | | | | | Commission on futures broking earned from Hong Kong Exchange | | $ | 26,616 | | | $ | 57,201 | | | $ | 52,474 | | | $ | 121,426 | | | Commission on futures broking from overseas Exchanges | | | 112,071 | | | | 573,296 | | | | 250,414 | | | | 1,147,617 | | | | | | 138,687 | | | | 630,497 | | | | 302,888 | | | | 1,269,043 | | | AI services | | | 222,111 | | | | - | | | | 222,111 | | | | - | | | Virtual asset brokerage commissions | | | 27,922 | | | | - | | | | 101,677 | | | | - | | | Trading solution service revenues | | | - | | | | 110,000 | | | | - | | | | 260,000 | | | Other service revenues | | | 318,903 | | | | 115,508 | | | | 693,218 | | | | 146,079 | | | | | $ | 707,623 | | | $ | 856,005 | | | $ | 1,319,894 | | | $ | 1,675,122 | |
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| Schedule of Currency Exchange Rates |
The following table outlines the currency exchange rates that were used in creating the unaudited condensed consolidated financial statements in this report: | | | As of | | | | | September 30, 2026 | | | March 31, 2026 | | | HKD spot rate | | | 7.8467 | | | | 7.8400 | | | AUD spot rate | | | 1.4384 | | | | 1.4588 | | | SGD spot rate | | | 1.2772 | | | | 1.2893 | | | | | For the Six Months Ended September 30, | | | | | September 30, 2026 | | | March 31, 2026 | | | HKD average rate | | | 7.8385 | | | | 7.8119 | | | AUD average rate | | | 1.4122 | | | | 1.5442 | | | SGD average rate | | | 1.2798 | | | | 1.2921 | |
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