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BUSINESS COMBINATIONS (Tables) | 12 Months Ended
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Mar. 31, 2026
PJ Marine Singapore Pte Ltd [Member] |
Business Combination [Line Items] |
SCHEDULE OF BUSINESS ACQUISITION | SCHEDULE OF BUSINESS ACQUISITION
Fair value of consideration transferred |  | US$ |
Cash consideration paid at closing |  |  | 965,000 |
Fair value of deferred consideration |  |  | 794,032 |
Total consideration transferred |  |  | 1,759,032 |
SCHEDULE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED | SCHEDULE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED
Net tangible assets acquired |  | US$ |
Assets |  |  |
Cash and cash equivalents |  |  | 521,927 |
Accounts receivable, net |  |  | 576,370 |
Prepaid expenses and other current assets, net |  |  | 250 |
Total assets acquired |  |  | 1,098,547 |
Liabilities |  |  |  |
Accounts payable |  |  | 20,227 |
Accruals and other current liabilities |  |  | 529,072 |
Dividend payable |  |  | 426,092 |
Income tax payable |  |  | 44,841 |
Total liabilities assumed |  |  | 1,020,232 |
Net tangible assets acquired |  |  | 78,315 |
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
3. | BUSINESS COMBINATIONS – CONTINUED
Acquisition of PJ Marine Singapore Pte. Ltd. - Continued
Allocation of purchase consideration |  | US$ |
Net tangible assets acquired |  |  | 78,315 |
Customer relationship intangible assets (Note 9) |  |  | 737,757 |
Deferred tax liabilities (Note 11) |  |  | (125,419 | )
Total identifiable net assets acquired |  |  | 690,653 |
Goodwill (Note 8) |  |  | 1,068,379 |
Total consideration transferred |  |  | 1,759,032 |
Peijun Marine Consultant Co Ltd [Member] |
Business Combination [Line Items] |
SCHEDULE OF BUSINESS ACQUISITION | SCHEDULE OF BUSINESS ACQUISITION
Fair value of consideration transferred |  | US$ |
Cash consideration paid at closing |  |  | 250,531 |
Fair value of deferred consideration |  |  | 210,580 |
Total consideration transferred |  |  | 461,111 |
SCHEDULE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED | SCHEDULE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED
Net tangible assets acquired |  | US$ |
Assets |  |  |
Cash and cash equivalents |  |  | 357,512 |
Accounts receivable, net |  |  | 118,604 |
Total assets acquired |  |  | 476,116 |
Liabilities |  |  |  |
Accounts payables |  |  | 128,851 |
Accruals and other current liabilities |  |  | 109,280 |
Dividend payable |  |  | 237,895 |
Total liabilities assumed |  |  | 476,026 |
Net tangible assets acquired |  |  | 90 |
Allocation of purchase consideration |  | US$ |
Net tangible assets acquired |  |  | 90 |
Customer relationship intangible assets (Note 9) |  |  | 412,655 |
Deferred tax liabilities (Note 11) |  |  | (68,088 | )
Total identifiable net assets acquired |  |  | 344,657 |
Reconciliation of goodwill: |  |  |  |
Total consideration transferred |  |  | 461,111 |
Add: Fair value of non-controlling interest |  |  | 307,407 |
Less: Identifiable net assets acquired |  |  | (344,657 | )
Goodwill (Note 8) |  |  | 423,861 |
PJ Marine Shanghai Co Ltd [Member] |
Business Combination [Line Items] |
SCHEDULE OF BUSINESS ACQUISITION | SCHEDULE OF BUSINESS ACQUISITION
Fair value of consideration transferred |  | US$ |
Cash consideration paid at closing |  |  | 602,500 |
Fair value of deferred consideration |  |  | 508,661 |
Total consideration transferred |  |  | 1,111,161 |
SCHEDULE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED | SCHEDULE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED
Net tangible assets acquired |  | US$ |
Assets |  |  |  |
Cash and cash equivalents |  |  | 154,852 |
Accounts receivable, net |  |  | 162,533 |
Prepaid expenses and other current assets, net |  |  | 20,265 |
Total assets acquired |  |  | 337,650 |
Liabilities |  |  |  |
Accounts payables |  |  | 10,220 |
Dividend payable |  |  | 168 |
Total liabilities assumed |  |  | 10,388 |
Net tangible assets acquired |  |  | 327,262 |
Allocation of purchase consideration |  | US$ |
Net tangible assets acquired |  |  | 327,262 |
Customer relationship intangible assets (Note 9) |  |  | 154,912 |
Deferred tax liabilities (Note 11) |  |  | (38,728 | )
Total identifiable net assets acquired |  |  | 443,446 |
Reconciliation of goodwill: |  |  |  |
Total consideration transferred |  |  | 1,111,161 |
Add: Fair value of non-controlling interest |  |  | 740,774 |
Less: Identifiable net assets acquired |  |  | (443,446 | )
Goodwill (Note 8) |  |  | 1,408,489 |

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