v3.26.1
Consolidated Balance Sheets - USD ($)
Mar. 31, 2026
Mar. 31, 2025
Current assets:    
Cash and cash equivalents $ 4,699,273 $ 816,771
Certificates of deposit 1,441,099
Investment in funds 1,326,000
Trading securities 511,126 503,453
Accounts receivable, net 201,477 395,901
Deposits, prepayments and other receivables, net 1,411,098 183,190
Inventories, net 25,623 26,797
Total current assets 8,174,597 3,367,211
Non-current assets:    
Property and equipment, net 606,901 500,053
Right-of-use assets, net 724,119 710,542
Deposits and prepayments 354,019 128,290
Deferred tax asset, net 9,031 77,293
Deferred offering costs 572,352
Total non-current assets 1,694,070 1,988,530
TOTAL ASSETS 9,868,667 5,355,741
Current liabilities:    
Trade payables, accruals and other payables 415,302 246,464
Contract liabilities 3,047,584 3,463,453
Bank borrowings 185,799 314,226
Operating lease liabilities 366,660 474,739
Finance lease liabilities 13,641
Tax payables 307,368 221,339
Amount due to a director 9,435 214,603
Total current liabilities 4,332,148 4,948,465
Non-current liabilities:    
Operating lease liabilities 355,557 257,841
Finance lease liabilities 100,192
Total non-current liabilities 355,557 358,033
TOTAL LIABILITIES 4,687,705 5,306,498
Commitments and contingencies (Note 15)
Shareholders' equity    
Additional paid-in capital 5,097,241 312,880
Subscription receivables (381,043)
Retained earnings 96,793 119,441
Accumulated other comprehensive loss (14,790) (3,569)
Total shareholders’ equity 5,180,962 49,243
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY 9,868,667 5,355,741
Class A Ordinary Shares    
Shareholders' equity    
Ordinary shares, value 1,518 1,334
Class B Ordinary Shares    
Shareholders' equity    
Ordinary shares, value $ 200 $ 200