v3.26.1
Summary of Significant Accounting Policies and Practices (Tables)
 12 Months Ended
Mar. 31, 2026
Summary of Significant Accounting Policies and Practices [Abstract]  
Schedule of Foreign Currency Transactions All gains and losses arising from foreign currency transactions are recorded in the statements of income and comprehensive income during the year in which they occur.

 

    Years ended March 31,  
    2026     2025  
Average rate     7.8039       7.7930  

 

    As of March 31,  
    2026     2025  
Year-end spot rate     7.8400       7.7799  
Schedule of Estimated Useful Lives for Significant Property and Equipment The estimated useful lives for significant property and equipment are as follows:

 

Leasehold improvement Over the shorter of the lease term or estimated useful life
Furniture and fixture 5 years
Machinery and equipment 3 to 5 years
Motor vehicle 5 years
Schedule of Information of the Company’s Single Segment

The following table presents summary information of the Company’s single segment for the years ended March 31, 2026, 2025 and 2024, respectively:

 

    Years ended March 31,  
    2026     2025     2024  
    US$     US$     US$  
Measure of profit or loss                  
Revenues     4,807,713       6,221,751       6,015,375  
                         
Reconciliation to income before income taxes                        
Operating cost and expenses                        
Cost of sales of products     (35,221 )     (15,514 )     (11,294 )
Advertising and promotion expenses     (803,483 )     (999,354 )     (859,473 )
Staff costs and employee benefits     (1,623,759 )     (1,839,746 )     (1,930,900 )
Rental and building management expenses     (551,442 )     (711,716 )     (848,691 )
Professional expenses     (782,448 )     (173,106 )     (260,224 )
Depreciation     (216,074 )     (263,454 )     (391,704 )
Bank charges     (137,746 )     (210,688 )     (163,710 )
Consumables     (139,831 )     (186,103 )     (159,195 )
Other general and administrative expenses*     (546,946 )     (433,132 )     (381,336 )
                         
Other income (expense)                        
Interest income     72,651       64,136       19,513  
Interest expense     (15,799 )     (20,874 )     (26,051 )
Unrealized gain from investments, net     22,621       2,621       —  
Realized gain from investments     12,103       —       —  
Government subsidies     20,364       15,486       1,398  
Other income (expenses)     50,763       (15,140 )     (214 )
                         
Income before income tax     133,466       1,435,167       1,003,494  
                         
Income tax expenses     (156,114 )     (236,082 )     (181,751 )
Net (loss) income     (22,648 )     1,199,085       821,743  

 

    As of March 31,  
    2026     2025  
    US$     US$  
Other segment disclosures            
Total assets     9,868,667       5,355,741  

 

* Other general and administrative expenses included staff trainings, recruiting and referral fees, office expenses, entertainment, utilities, etc..