| Schedule of Condensed Balance Sheets |
| | | As of March 31, | | | | | 2026 | | | 2025 | | | | US$ | | | US$ | | | ASSETS | | | | | | | | Current Assets: | | | | | | | | Cash and cash equivalents | | | 3,737,770 | | | | — | | | Deposits, prepayments and other receivables, net | | | 1,364,434 | | | | — | | | Investment in funds | | | 1,326,000 | | | | — | | | Amount due from subsidiaries | | | — | | | | 108,835 | | | Total current assets | | | 6,428,204 | | | | 108,835 | | | Non-current assets: | | | | | | | | | | Investment in a subsidiary | | | 500 | | | | 500 | | | Deposits, prepayments and other receivables, net | | | 180,000 | | | | — | | | Deferred offering costs | | | — | | | | 545,359 | | | Total non-current assets | | | 180,500 | | | | 545,859 | | | Total assets | | | 6,608,704 | | | | 654,694 | | | LIABILITIES AND SHAREHOLDERS’ EQUITY (DEFICIT) | | | | | | | | | | Current liabilities: | | | | | | | | | | Accruals | | | 158,391 | | | | 25,000 | | | Amount due to a shareholder | | | 768,390 | | | | 1,064,828 | | | Amounts due to subsidiaries | | | 2,341,579 | | | | — | | | Total current liabilities | | | 3,268,360 | | | | 1,089,828 | | | TOTAL LIABILITIES | | | 3,268,360 | | | | 1,089,828 | | | | | | | | | | | Commitments and contingencies (Note 15) | | | | | | | | | | | | | | | | Shareholders’ equity (deficit) | | | | | | | | Class B Ordinary shares, US$0.0001 par value, 15,000,000 shares authorized, and 2,000,000 shares issued and outstanding as of March 31, 2026 and 2025, respectively | | | 200 | | | | 200 | | | Class A Ordinary shares, US$0.0001 par value, 60,000,000 shares authorized, and 15,178,000 and 13,338,000 shares issued and outstanding as of March 31, 2026 and 2025, respectively | | | 1,518 | | | | 1,334 | | | Additional paid-in capital | | | 4,784,361 | | | | — | | | Subscription receivables | | | — | | | | (1,534 | ) | | Accumulated losses | | | (1,445,735 | ) | | | (435,134 | ) | | Total shareholders’ equity (deficit) | | | 3,340,344 | | | | (435,134 | ) | | TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY (DEFICIT) | | | 6,608,704 | | | | 654,694 | |
|
| Schedule of Condensed Statements of Operations |
| | | Years ended March 31, | | | | | 2026 | | | 2025 | | | 2024 | | | | | US$ | | | US$ | | | US$ | | | OTHER INCOME (EXPENSES) | | | | | | | | | | | Interest income | | | 26,899 | | | | — | | | | — | | | Unrealized gain from investment in funds | | | 26,000 | | | | — | | | | — | | | Other expenses | | | (1,512 | ) | | | — | | | | — | | | | | | 51,387 | | | | — | | | | — | | | | | | | | | | | | | | | | | OPERATING COST AND EXPENSES | | | | | | | | | | | | | | Staff costs and employee benefits | | | (92,219 | ) | | | — | | | | — | | | Advertising and promotion expenses | | | (101,832 | ) | | | — | | | | — | | | Professional expenses | | | (772,554 | ) | | | (185,134 | ) | | | (250,000 | ) | | Bank charges | | | (890 | ) | | | — | | | | — | | | Other general and administrative expenses | | | (94,493 | ) | | | — | | | | — | | | | | | (1,061,988 | ) | | | (185,134 | ) | | | (250,000 | ) | | LOSS BEFORE INCOME TAX EXPENSES | | | (1,010,601 | ) | | | (185,134 | ) | | | (250,000 | ) | | Income tax expenses | | | — | | | | — | | | | — | | | NET LOSS | | | (1,010,601 | ) | | | (185,134 | ) | | | (250,000 | ) |
|
| Schedule of Condensed Statements of Cash Flows |
| | | Year ended March 31, | | | | | 2026 | | | 2025 | | | 2024 | | | | | US$ | | | US$ | | | US$ | | | CASH FLOWS FROM OPERATING ACTIVITIES: | | | | | | | | | | | Net loss | | | (1,010,601 | ) | | | (185,134 | ) | | | (250,000 | ) | | Adjustments to reconcile net loss to net cash used in operating activities | | | | | | | | | | | | | | Unrealized gain from investment in funds | | | (26,000 | ) | | | — | | | | — | | | Changes in operating assets and liabilities | | | | | | | | | | | | | | Deposits, other receivables and prepayments | | | (1,544,434 | ) | | | — | | | | — | | | Accruals and other payables | | | 133,391 | | | | (225,000 | ) | | | 250,000 | | | Net cash used in operating activities | | | (2,447,644 | ) | | | (410,134 | ) | | | — | | | | | | | | | | | | | | | | | CASH FLOWS FROM INVESTING ACTIVITIES: | | | | | | | | | | | | | | Investment in funds | | | (1,300,000 | ) | | | — | | | | — | | | Repayment from subsidiaries | | | 108,835 | | | | — | | | | — | | | Advances to subsidiaries | | | — | | | | (109,335 | ) | | | — | | | Net cash used in investing activities | | | (1,191,165 | ) | | | (109,335 | ) | | | — | | | | | | | | | | | | | | | | | CASH FLOWS FROM FINANCING ACTIVITIES: | | | | | | | | | | | | | | Payments of offering costs related to IPO | | | (1,176,763 | ) | | | (545,359 | ) | | | — | | | Proceeds from issuance of shares pursuant to IPO from underwriters | | | 6,533,660 | | | | — | | | | — | | | Advances from subsidiaries | | | 2,314,586 | | | | — | | | | — | | | Advance from a director | | | — | | | | 1,064,828 | | | | — | | | Repayment to a director | | | (294,904 | ) | | | — | | | | — | | | Net cash provided by financing activities | | | 7,376,579 | | | | 519,469 | | | | — | | | NET CHANGE IN CASH AND CASH EQUIVALENTS | | | 3,737,770 | | | | — | | | | — | | | CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR | | | — | | | | — | | | | — | | | CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR | | | 3,737,770 | | | | — | | | | — | |
|