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REVENUE BY SERVICE | 12 Months Ended
--- | ---
Mar. 31, 2026
Revenue from Contract with Customer [Abstract] |
REVENUE BY SERVICE |
13. | REVENUE BY SERVICE
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 |
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 |
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 The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-7 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-9 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-10 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-15 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-13 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Topic 606 -Publisher FASB -URI https://asc.fasb.org/606/tableOfContent + Details
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