v3.26.1
Consolidated Statements of Changes in Shareholders’ Equity (deficit) - USD ($)
Class B No. of shares
Ordinary shares
Class A No. of shares
Ordinary shares
Additional Paid-in Capital
Subscription receivable
(Accumulated losses) retained earnings
Accumulated other comprehensive income (loss)
Total (deficit) equity attributable to owners of the Company
Non- controlling Interests
Total
Begining Balance at Mar. 31, 2023 $ 200 $ 1,334 $ 379,509 $ (381,043) $ (1,162,533) $ 3,923 $ (1,158,610) $ (110,213) $ (1,268,823)
Beginning Balance (Shares) at Mar. 31, 2023 2,000,000 13,338,000              
Net income (loss)     777,811 777,811 43,932 821,743
Dividends declared     (694,922) (694,922) (694,922)
Foreign currency translation adjustment     (3,718) (3,718) (348) (4,066)
Ending Balance at Mar. 31, 2024 $ 200 $ 1,334 379,509 (381,043) (1,079,644) 205 (1,079,439) (66,629) (1,146,068)
Ending Balance (Shares) at Mar. 31, 2024 2,000,000 13,338,000              
Acquisition of non-controlling interests     (66,629)   0   (66,629) 66,629
Net income (loss)     1,199,085 1,199,085 1,199,085
Foreign currency translation adjustment     (3,774) (3,774) (3,774)
Ending Balance at Mar. 31, 2025 $ 200 $ 1,334 312,880 (381,043) 119,441 (3,569) 49,243 49,243
Ending Balance (Shares) at Mar. 31, 2025 2,000,000 13,338,000              
Proceed from Shareholders for Settlement of Subscription Receivables     381,043 381,043 381,043
Issue of shares pursuant to IPO, net of offering costs (Note 11) (in shares) 1,840,000              
Issue of shares pursuant to IPO, net of offering costs (Note 11) 4,784,361 4,784,545 4,784,545
Net income (loss)     (22,648) (22,648) (22,648)
Foreign currency translation adjustment     (11,221) (11,221) (11,221)
Ending Balance at Mar. 31, 2026 $ 200 $ 1,518 $ 5,097,241 $ 96,793 $ (14,790) $ 5,180,962 $ 5,180,962
Ending Balance (Shares) at Mar. 31, 2026 2,000,000 15,178,000