v3.26.1
Taxes (Table)
12 Months Ended
Mar. 31, 2026
Taxes [Abstract]  
Schedule of Taxation in Statements of Income

Taxation in the statements of income represents:

 

    Years ended March 31,  
    2026     2025     2024  
    US$     US$     US$  
Hong Kong profits tax provision for the year:                  
Current     88,131       101,209       119,274  
Deferred     67,983       134,873       62,477  
Total income tax expenses     156,114       236,082       181,751  
Schedule of Effective Income Tax Rate

A reconciliation of the provision for income taxes determined at the Hong Kong statutory income tax rate to the Company’s effective income tax rate is as follows:

 

    Years ended  March 31,  
    2026     2025     2024  
    %     %     %  
Statutory tax rate of British Virgin Islands     0.0       0.0       0.0  
Hong Kong tax rate     16.5       16.5       16.5  
Permanent difference     117.2       1.3       3.3  
Tax concession (Note 1)     (16.7 )     (1.4 )     (1.7 )
Effective tax rate     117.0       16.4       18.1  
Schedule of Deferred Tax Assets

The following table sets forth the significant components of the deferred tax assets of the Company:

 

    As of March 31,  
    2026     2025  
    US$     US$  
Deferred tax assets:            
Difference in depreciation basis for property and equipment            
Opening balances     26,179       44,178  
Addition     2,416       10,388  
Utilized during the year     (23,021 )     (28,619 )
Exchange realignment     (107 )     232  
Ending balances     5,467       26,179  
                 
Net operating losses                
Opening balances     51,114       166,966  
Utilized during the year     (47,378 )     (116,642 )
Exchange realignment     (172 )     790  
Ending balances     3,564       51,114  
Total ending balances     9,031       77,293  
Less: valuation allowance     —       —  
Total deferred tax assets, net     9,031       77,293