| Schedule of Related Parties |
Accounts receivable — related parties, net consisted of the following: | | | As of March 31, | | | | | 2026 | | | 2025 | | | Matter Design Limited 1 | | $ | — | | | $ | 188,563 | | | EPED Limited 2 | | | 1,161 | | | | — | | | AIMO (HK) Limited 4 | | | 1,628 | | | | — | | | Less: allowance for expected credit loss | | | (29 | ) | | | (2,030 | ) | | | | $ | 2,760 | | | $ | 186,533 | | Contract assets — related parties, net consisted of the following: | | | As of March 31, | | | | | 2026 | | | 2025 | | | EPED Limited 2 | | $ | 7,294 | | | $ | — | | | EPED Development Limited 3 | | | 6,683 | | | | — | | | Less: allowance for expected credit loss | | | (134 | ) | | | — | | | | | $ | 13,843 | | | $ | — | | Prepayment — a related party, net consisted of the following: | | | As of March 31, | | | | | 2026 | | | 2025 | | | AIMO (HK) Limited 4 | | $ | 12,755 | | | $ | — | | Accounts payable — a related party, net consisted of the following: | | | As of March 31, | | | | | 2026 | | | 2025 | | | AIMO (HK) Limited 4 | | $ | 19,133 | | | $ | — | | In addition to the transactions and balances detailed elsewhere in these financial statements, the Company had the following transactions with related parties: | | | For the years ended
March 31, | | | | | 2026 | | | 2025 | | | 2024 | | | Revenue from Matter Design Limited 1 | | $ | — | | | $ | 216,347 | | | $ | 301,208 | | | Revenue from EPED Limited 2 | | | 42,990 | | | | — | | | | — | | | Revenue from EPED Development Limited 3 | | | 6,714 | | | | — | | | | — | | | Revenue from AIMO (HK) Limited 4 | | | 3,002 | | | | — | | | | — | | | Cost of revenue paid to AIMO (HK) Limited 4 | | | 275,507 | | | | — | | | | — | | | Cost of revenue paid to Space Plus Limited 5 | | | 27,050 | | | | — | | | | — | | | Interest income from EPED Limited 2 | | | 11,547 | | | | 6,103 | | | | — | | | Interest income from AIMO (HK) Limited 4 | | | 3,286 | | | | — | | | | — | | | Interest income from Space Plus Limited 5 | | | 8,257 | | | | 6,210 | | | | — | | | Consultancy fee paid to EPED Limited 2 | | | 218,540 | | | | 135,730 | | | | — | | | Consultancy fee paid to Space Plus Limited 5 | | | 184,526 | | | | 100,089 | | | | — | | | Research and Development cost paid to AIMO (HK) Limited4 | | | 20,503 | | | | — | | | | — | | | Purchase of Property and equipment from AIMO (HK) Limited4 | | | 69,838 | | | | — | | | | — | | | Short-term loan to EPED Limited 2 | | | 576,643 | | | | 410,625 | | | | — | | | Short-term loan to Space Plus Limited 5 | | | 320,357 | | | | 410,625 | | | | — | | | Repayment of short-term loan from EPED Limited 2 | | | 576,643 | | | | 410,625 | | | | — | | | Repayment of short-term loan from Space Plus Limited 5 | | | 320,357 | | | | 410,625 | | | | — | | | Repayment of short-term loan from AIMO (HK) Limited 4 | | | 256,287 | | | | — | | | | — | | | 1 | Matter Design Limited is controlled by Mr. Hoi Lung CHAN, the beneficial owner, chief executive officer and director of the Company. | | 2 | EPED Limited is controlled by Mr. Hoi Lung CHAN. | | 3 | EPED Development Limited is controlled by Mr. Hoi Lung CHAN’s spouse. | | 4 | AIMO (HK) Limited is an entity which formed joint venture, Axonex Robotics Limited on October 30,2025 with Axonex Intelligence Limited, the Company’s subsidiary. | | 5 | Space Plus Limited is controlled by Mr. Cheong Shing KU, the beneficial owner and director of the Company. |
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