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Earnings Per Share | 12 Months Ended
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Mar. 31, 2026
Earnings Per Share [Abstract] |
EARNINGS PER SHARE | NOTE 25 — EARNINGS PER SHARE The Company computes earnings per share of Class A Ordinary Shares and Class B Ordinary Shares using the two-class method. Except as voting rights as discussed in Note 11, all other rights, including the liquidation and dividend rights, of the holders of Class A Ordinary Shares and Class B Ordinary Shares are identical. As a result, the undistributed earnings for each year is allocated based on the contractual participation rights of the Class A Ordinary Shares and Class B Ordinary Shares as if the earnings for the year had been distributed. As the liquidation and dividend rights are identical, the undistributed earnings are allocated on a proportionate basis. The allocation of net income between Class A and Class B ordinary shares are as follows:
|  | 2026 |
|  | US$ |
Net income |  |  | 171,407 |
Weighted average ordinary shares |  |  |  |
Class A ordinary shares |  |  | 16,600,000 |
Class B ordinary shares |  |  | 4,500,000 |
Total |  |  | 21,100,000 |
Allocation ratio: |  |  |  |
Class A |  |  | 78.67 | %
Class B |  |  | 22.33 | %
Allocated income: |  |  |  |
Class A |  |  | 134,845 |
Class B |  |  | 36,562 |

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