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Profit Before Income Tax Expenses | 12 Months Ended
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Mar. 31, 2026
Profit Before Income Tax Expenses [Abstract] |
PROFIT BEFORE INCOME TAX EXPENSES | NOTE 12 — PROFIT BEFORE INCOME TAX EXPENSES Income before tax expenses has arrived after charging/(crediting):
|  | Year ended March 31, |
|  | 2026 |  |  | 2025 |  |  | 2024 |
|  | US$ |  |  | US$ |  |  | US$ |
Depreciation of property, plant and equipment |  |  | 115,934 |  |  |  | 116,528 |  |  |  | 115,810 |
Amortisation of right-of-use assets |  |  | 171,543 |  |  |  | 157,428 |  |  |  | 182,543 |
Directors’ remuneration |  |  | 124,998 |  |  |  | 186,113 |  |  |  | 222,347 |
Staff costs (excluding directors’ remuneration): |  |  |  |  |  |  |  |  |  |  |  |
Salaries and other benefits |  |  | 574,017 |  |  |  | 264,972 |  |  |  | 418,370 |
Staff welfare |  |  | 5,349 |  |  |  | 3,105 |  |  |  | 5,830 |
Defined contribution retirement plan contributions |  |  | 19,981 |  |  |  | 11,608 |  |  |  | 20,216 |
Total staff costs |  |  | 599,347 |  |  |  | 279,685 |  |  |  | 444,416 |

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