Right-of-Use Assets and Lease Liabilities

6 Months Ended

Sep. 30, 2025

Right-of-Use Assets and Lease Liabilities [Abstract]

RIGHT-OF-USE ASSETS AND LEASE LIABILITIES

5. RIGHT-OF-USE ASSETS AND LEASE LIABILITIES

(a) Right-of-use assets

The Company has entered into leases of buildings, which are used for the Company’s operations. Leases of buildings have lease terms of two to three years.

	September 30, 2025			March 31, 2025
	US$			US$
Cost:	(Unaudited)			(Audited)
At beginning of period/year		347,020			256,898
Addition during the period/year		—			345,871
Early termination of a lease		—			(257,928	)
Exchange realignment		(90	)		2,179
At end of period/year		346,930			347,020
Accumulated depreciation:
At beginning of period/year		159,051			221,213
Depreciation for the period/year		86,377			158,800
Early termination of a lease		—			(222,100	)
Exchange realignment		314			1,138
At end of period/year		245,742			159,051
Net carrying amount:		101,188			187,969

(b) Lease liabilities

Set out below are the carrying amounts of lease liabilities and the movements during the period/year:

	September 30, 2025			March 31, 2025
	US$			US$
	(Unaudited)			(Audited)
At beginning of period/year		212,689			40,245
Additions to lease liabilities		—			345,871
Early termination of lease		—			(40,407	)
Interest charged		2,557			7,702
Payment made		(96,356	)		(141,821	)
Exchange realignment		(441	)		1,099
At end of period/year		118,449			212,689

Presentation on:

Condensed Consolidated Statements of Financial Position:

	As of September 30, 2025		As of March 31, 2025
	US$		US$
	(Unaudited)		(Audited)
Current		118,449		189,821
Non-current		—		22,868
Total		118,449		212,689

The effective interest rate applied to the lease liabilities recognized in the condensed consolidated statements of financial position at 3.00% per annum (March 31, 2025: 3.00% per annum).