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Reclassification of Prior Period Amounts | 12 Months Ended
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Mar. 31, 2026
Reclassification of Prior Period Amounts [Abstract] |
RECLASSIFICATION OF PRIOR PERIOD AMOUNTS | NOTE 26 – RECLASSIFICATION OF PRIOR PERIOD AMOUNTS In connection with the preparation of the consolidated financial statements for the year ended March 31, 2026, management reassessed the classification of certain lease arrangements under ASC 842, Leases. Based on the reassessment, certain lease arrangements previously presented as finance leases in the consolidated financial statements for the years ended March 31, 2025 and 2024 have been reclassified as operating leases to conform with the current year presentation. The reclassification affected the presentation of certain lease-related amounts within the consolidated financial statements and related disclosures. The reclassification had not effect on previously reported net income, earnings per share, total assets, total liabilities, shareholders’ equity, or net cash provided by (used in) operating, investing and financing activities. Consolidated And Combined Balance Sheets as of March 31, 2025
|  | 2025 |
|  | Original |  |  | Reclassification |  |  | Final |
|  | US$ |  |  | US$ |  |  | US$ |
Non-current assets |  |  |  |  |  |  |  |  |
Right-of-use assets under – financing leases |  |  | 328,203 |  |  |  | (328,203 | ) |  |  | - |
Right-of-use assets under – operating leases |  |  | - |  |  |  | 328,203 |  |  |  | 328,203 |
Current liabilities |  |  |  |  |  |  |  |  |  |  |  |
Current lease liabilities under finance lease |  |  | 175,315 |  |  |  | (175,315 | ) |  |  | - |
Current lease liabilities under operating lease |  |  | - |  |  |  | 175,315 |  |  |  | 175,315 |
Non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |
Non-current lease liabilities under finance lease |  |  | 848,859 |  |  |  | (848,859 | ) |  |  | - |
Non-current lease liabilities under operating lease |  |  | - |  |  |  | 848,859 |  |  |  | 848,859 |
Consolidated and Combined Statement of Operations and Comprehensive Income for the year ended March 31, 2025
|  |  |  |  | 2025 |  |  |  |
|  | Original |  |  | Reclassification |  |  | Final |
|  | US$ |  |  | US$ |  |  | US$ |
General and administrative expenses |  |  | 1,669,513 |  |  |  | 15,870 |  |  |  | 1,685,383 |
Interest expenses |  |  | 76,564 |  |  |  | (15,870 | ) |  |  | 60,694 |
Consolidated and Combined Statement of Operations and Comprehensive Income for the year ended March 31, 2024
|  | 2024 |
|  | Original |  |  | Reclassification |  |  | Final |
|  | US$ |  |  | US$ |  |  | US$ |
General and administrative expenses |  |  | 1,239,981 |  |  |  | 19,860 |  |  |  | 1,259,841 |
Interest expenses |  |  | 55,550 |  |  |  | (19,860 | ) |  |  | 35,690 |
Consolidated And Combined Statement of Cash Flow for the year ended March 31, 2025
|  |  |  |  | 2025 |  |  |  |
|  | Original |  |  | Reclassification |  |  | Final |
|  | US$ |  |  | US$ |  |  | US$ |
Operating activities |  |  |  |  |  |  |  |  |
Income tax expenses |  |  | 52,755 |  |  |  | (52,755 | ) |  |  | - |
Interest income |  |  | (91,214 | ) |  |  | 91,214 |  |  |  | - |
Interest expenses |  |  | 76,564 |  |  |  | (76,564 | ) |  |  | - |
Tax payable |  |  | - |  |  |  | (137,471 | ) |  |  | (137,471 | )
Income taxes (paid)/refunded |  |  | (301,899 | ) |  |  | 301,899 |  |  |  | - |
Investing activities |  |  |  |  |  |  |  |  |  |  |  |
Interest received |  |  | 91,214 |  |  |  | (91,214 | ) |  |  | - |
Financing activities |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from new bank borrowings |  |  | 600,785 |  |  |  | (2,158 | ) |  |  | 598,627 |
Repayment of bank borrowings |  |  | (189,129 | ) |  |  | 679 |  |  |  | (188,450 | )
Interest paid on bank borrowing |  |  | (60,541 | ) |  |  | 60,541 |  |  |  | - |
Other interest paid |  |  | (153 | ) |  |  | 153 |  |  |  | - |
Payments of principal portion of lease liabilities |  |  | (152,001 | ) |  |  | 152,001 |  |  |  | - |
Payments of interest portion of lease liabilities |  |  | (15,870 | ) |  |  | 15,870 |  |  |  | - |
Consolidated And Combined Statement of Cash Flow for the year ended March 31, 2024
|  |  |  |  | 2024 |  |  |  |
|  | Original |  |  | Reclassification |  |  | Final |
|  | US$ |  |  | US$ |  |  | US$ |
Operating activities |  |  |  |  |  |  |  |  |
Income tax expenses |  |  | 144,647 |  |  |  | (144,647 | ) |  |  | - |
Interest income |  |  | (66,403 | ) |  |  | 66,403 |  |  |  | - |
Interest expenses |  |  | 55,550 |  |  |  | (55,550 | ) |  |  | - |
Unrealized foreign exchange gain |  |  | (148,160 | ) |  |  | 148,160 |  |  |  | - |
Tax payable |  |  | - |  |  |  | 136,630 |  |  |  | 136,630 |
Income taxes (paid)/refunded |  |  | 4,599 |  |  |  | (4,599 | ) |  |  | - |
Investing activities |  |  |  |  |  |  |  |  |  |  |  |
Interest received |  |  | 66,403 |  |  |  | (66,403 | ) |  |  | - |
Financing activities |  |  |  |  |  |  |  |  |  |  |  |
Advance from related parties |  |  | 1,333,666 |  |  |  |  |  |  |  | - |
Repayments to related parties |  |  | (3,911,139 | ) |  |  |  |  |  |  | - |
Proceeds from new bank borrowings |  |  | 553,096 |  |  |  | (45,321 | ) |  |  | 507,775 |
Repayment of bank borrowings |  |  | (206,611 | ) |  |  | 45,321 |  |  |  | (161,290 | )
Interest paid on bank borrowing |  |  | (35,673 | ) |  |  | 35,673 |  |  |  | - |
Other interest paid |  |  | (17 | ) |  |  | 17 |  |  |  | - |
Payments of principal portion of lease liabilities |  |  | (179,532 | ) |  |  | 179,532 |  |  |  | - |
Payments of interest portion of lease liabilities |  |  | (19,860 | ) |  |  | 19,860 |  |  |  | - |

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- Definition The entire disclosure for any adjustments made during the period to avoid double counting in comprehensive income items displayed as part of net income that also had been displayed as part of other comprehensive income in that period or earlier periods. These adjustments include reclassifications to net income of items in accumulated comprehensive income, such as deferred gains or losses on qualifying hedges when hedged item reported in net income, holding gains or losses on available-for-sale securities transferred into trading category, unrealized holding gains or losses on debt securities transferred from held-to-maturity category into available-for-sale category and accumulated translation adjustment attributable to foreign subsidiary or investment in foreign entity upon sale or liquidation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/220/tableOfContent + Details
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- References No definition available. + Details
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