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Related Party Balances and Transactions
 12 Months Ended
Mar. 31, 2026
Related Party Balances and Transactions [Abstract]  
Related party balances and transactions

Note 18 — Related party balances and transactions

 

Related party balances

 

Amount due from related parties 

 

Name of related party  Relationship  Nature  As of
March 31,
2026		   As of
March 31,
2025		 
               
Epicsoft Ventures Ltd  Common shareholders  Reimbursement of business expenses  $
-
   $426 
SEGA Corporation  Shareholder of the Company  Recoupable advertising fee receivable   
-
    377,904 
Joseph Thomas Van Heeswijk  Minority Shareholder of 2Game  Director loan, interest free, no maturity date   164,292    8,873 
Jianhao Tan Brand Ventures Pte Ltd  Tan Jian Hao, the shareholder of JHTB Venture, the CEO of Titan Digital  Expenses paid on behalf   
-
    5,131 
Total        $164,292   $392,334 

 

Prepayment, a related party

 

Name of related party   Relationship   Nature   As of
March 31,
2026		     As of
March 31,
2025		  
                     
Nekcom Inc   Equity securities investee   Prepayment for a recoupable minimum sales guarantee, Five (5) years following the First Commercial Release Date   $ 5,000,000     $ 3,000,000  

 

 Accounts payable, a related party

 

Name of related party   Relationship   Nature   As of
March 31,
2026		     As of
March 31,
2025		  
                     
SEGA Corporation   Shareholder of the Company   Purchase   $ 4,293,316     $ 4,567,337  

Amount due to related parties 

 

Name of related party  Relationship  Nature  As of
March 31,
2026		   As of
March 31,
2025		 
               
Choo See Wee (“Jacky”)  Chairman of the Company  Loan from Director, interest fee and repayable on demand, Director fee payable  $823,864   $12,293 
Tan Jian Hao  Shareholder of the Company  Loan from Director, interest fee and repayable on demand, compensation payable   188,087    56,127 
Joseph Thomas Van Heeswijk  Minority Shareholder of 2Game  Consideration payable for 10% controlling interest in 2Game   14,539    197,885 
Shaun Amah Gozo-Hill  Minority Shareholder of 2Game, Director of 2Game Dubai  Consideration payable for 10% controlling interest in 2Game   6,450    197,885 
Wong Wan Ping Mario  Minority Shareholder of 2Game  Consideration payable for 10% controlling interest in 2Game   
-
    197,885 
Debbie Soon Rui Yi  Director of Starry Jewelry  Expenses paid on behalf   
-
    743 
Shaun Amah Gozo-Hill  Minority Shareholder of 2Game, Director of 2Game Dubai  Expenses paid on behalf   10,009    20,520 
Total        $1,042,949   $683,338 

 

Related parties’ transactions

 

Revenue from a related party

 

Name of Related Party  Relationship  For the Year
Ended
March 31,
2026		   For the Year
Ended
March 31,
2025		   For the Year
Ended
March 31,
2024		 
                
SEGA Corporation  Shareholder of the Company  $114,094   $1,244,899   $42,477 
Jianhaotan Brand Ventures Pte Ltd  Tan Jian Hao, who is a shareholder of this entity and serves as the Chief Executive Officer of Titan Digital   4,655    264,506    
-
 
Total     $118,749   $1,509,405   $42,477 

Cost of revenue from related parties

 

Name of related party  Relationship  Nature  For the Year
Ended
March 31,
2026		   For the Year
Ended
March 31,
2025		   For the Year
Ended
March 31,
2024		 
                   
SEGA Corporation  Shareholder of the Company  Purchase of console game  $11,501,519   $15,596,454   $17,578,879 
Tan Jian Hao  CEO of Titan Digital  Content creation for social media advertising   1,291    237,311    667,336 
Total        $11,502,810   $15,833,765   $18,246,215