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Right-of-Use Assets and Lease Liabilities (Tables)
6 Months Ended
Sep. 30, 2025
Right-of-Use Assets and Lease Liabilities [Abstract]  
Schedule of Leases of Buildings

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 
Schedule of Carrying Amounts of Lease Liabilities and the Movements

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 
Schedule of Condensed Consolidated Statements of Financial Position

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