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 | | 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 | |
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