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v3.26.1

REVENUE BY SERVICE (Tables) | 12 Months Ended
--- | ---
Mar. 31, 2026
Revenue from Contract with Customer [Abstract] |
SCHEDULE OF REVENUE | Revenue from ship broking services consisted of the following: SCHEDULE OF REVENUE
|  | 2024 |  |  | 2025 |  |  | 2026 |
|  | For the Years Ended March 31, |
|  | 2024 |  |  | 2025 |  |  | 2026 |
|  | US$ |  |  | US$ |  |  | US$ |
Revenue from ship broking services |  |  | 19,999,294 |  |  |  | 18,659,141 |  |  |  | 17,837,611 |
SCHEDULE OF DISAGGREGATION OF REVENUE | Revenue is disaggregated by the timing of revenue recognition as follows: SCHEDULE OF DISAGGREGATION OF REVENUE
|  | 2024 |  |  | 2025 |  |  | 2026 |
|  | For the Years Ended March 31, |
|  | 2024 |  |  | 2025 |  |  | 2026 |
|  | US$ |  |  | US$ |  |  | US$ |
Point in time |  |  | 18,527,513 |  |  |  | 15,941,178 |  |  |  | 14,872,295 |
Over time |  |  | 1,471,781 |  |  |  | 2,717,963 |  |  |  | 2,965,316 |
Revenue from ship broking services |  |  | 19,999,294 |  |  |  | 18,659,141 |  |  |  | 17,837,611 |
SCHEDULE OF REVENUE DISAGGREGATED BY COMMISSION | Revenue is further disaggregated by commission type as follows: SCHEDULE OF REVENUE DISAGGREGATED BY COMMISSION
|  | 2024 |  |  | 2025 |  |  | 2026 |
|  | For the Years Ended March 31, |
|  | 2024 |  |  | 2025 |  |  | 2026 |
|  | US$ |  |  | US$ |  |  | US$ |
Freight commission |  |  | 16,489,917 |  |  |  | 13,740,506 |  |  |  | 13,491,801 |
Time charter (hire) commission |  |  | 1,471,781 |  |  |  | 2,717,963 |  |  |  | 2,965,316 |
Demurrage commission |  |  | 1,628,297 |  |  |  | 1,430,714 |  |  |  | 1,226,694 |
Deviation and other commission |  |  | 409,299 |  |  |  | 319,958 |  |  |  | 153,800 |
Sale of vessel commission |  |  | - |  |  |  | 450,000 |  |  |  | - |
Total |  |  | 19,999,294 |  |  |  | 18,659,141 |  |  |  | 17,837,611 |

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- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-5 + Details
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