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Consolidated Statements of Cash Flows - USD ($)
 12 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Mar. 31, 2022
Operating activities:      
Net income $ 2,326,597 $ 2,787,236 $ 1,803,509
Adjustments:      
Depreciation on property and equipment 26,214 5,001 7,772
Amortization of right-of-use assets – finance lease 79,521 74,671 51,892
Gain on disposal of right-of-use assets – finance lease (3,686) (17,308)
Change in cash value of life insurance policy (5,140) (4,266) (3,417)
Expected credit loss allowance 30,075 71,386 8,966
Deferred Income (benefits) taxes provision (183) (803) (994)
Previously deferred IPO cost that expensed in the year 370,957
Change in working capital items:      
Change in accounts receivable 1,724,503 369,117 (2,884,677)
Change in contract assets (3,692,174) (2,466,428) 461,496
Change in deposits, prepayments and other current assets 17,856 (7,430) (9,154)
Change in accounts payable 1,282,131 49,943 126,214
Change in income tax payable 247,080 (73,988) 325,647
Change in accrued expenses and other current liabilities 53,438 8,197 (38,812)
Cash provided by (used in) operating activities 2,457,189 795,328 (151,558)
Investing activities:      
Purchase of property and equipment (1,147,262) (15,384)
Sales proceeds from disposal of right-of-use assets – finance lease 51,282
Cash obtained from reorganization 56,390
Cash (used in) provided by investing activities (1,147,262) 35,898 56,390
Financing activities:      
Proceeds from new bank borrowings 23,383,104 10,307,778 3,187,692
Repayment of bank borrowings (21,852,990) (7,995,854) (1,875,860)
Initial payments for finance lease liabilities (2,308)
Principal payments for finance lease liabilities (119,465) (129,148) (43,750)
Advances from a related party 1,058,733 632,648 354,232
Payments to a related party (2,730,449) (2,754,955) (1,623,892)
Payment for offering cost (292,304) (783,221)
Cash used in financing activities (553,371) (725,060) (1,578)
Net increase (decrease) in cash and cash equivalents 756,556 106,166 (96,746)
Cash and cash equivalents as of beginning of the year 323,958 217,792 314,538
Cash and cash equivalents as of the end of the year 1,080,514 323,958 217,792
Supplementary Cash Flows Information      
Cash paid for income tax 402,038 543,680 (7,558)
Cash paid for interest 286,090 179,986 74,574
Supplemental of Non-Cash Investing and Financing Activities      
Right-of-use assets – finance lease obtained in exchange for new finance lease liabilities 297,179
Proceeds from disposal of Right-of-use assets – finance lease received by a director on behalf of the Company 51,282
Dividend declared and offsetting against due from major shareholder $ 1,711,225 $ 2,564,103 $ 1,282,051