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v3.26.1

Consolidated and Combined Statement of Changes in Shareholders’ Equity - USD ($) | Class A Ordinary share | Class B Ordinary share | Ordinary share | Additional paid-in Capital | Translation reserve | Retained Earnings | Total
--- | --- | --- | --- | --- | --- | --- | ---
Balance at Mar. 31, 2023 |  |  |  |  | [1] |  | $ (3,867) | $ 1,351,936 | $ 1,348,069
Balance (in Shares) at Mar. 31, 2023 |  | [1] |  | 19,500,000 |  |  |  |  |
Net income |  |  |  |  |  |  |  | 928,529 | 928,529
Foreign currency translation adjustments |  |  |  |  |  |  | 4,378 |  | 4,378
Balance at Mar. 31, 2024 |  |  |  |  | [1] |  | 511 | 2,280,465 | 2,280,976
Balance (in Shares) at Mar. 31, 2024 |  | [1] |  | 19,500,000 |  |  |  |  |
Net income |  |  |  |  |  |  |  | 487,957 | 487,957
Foreign currency translation adjustments |  |  |  |  |  |  | 24,188 |  | 24,188
Balance at Mar. 31, 2025 |  |  |  |  |  |  | 24,699 | 2,768,422 | 2,793,121
Balance (in Shares) at Mar. 31, 2025 |  | [1] |  | 19,500,000 |  |  |  |  |
Net income |  |  |  |  |  |  |  | 171,407 | 171,407
Issuance of Ordinary shares, net of offering expenses |  |  |  | 1,950 |  |  |  |  | 1,950
Issuance of Ordinary shares, net of offering expenses |  |  |  | $ 160 |  | 4,165,253 |  |  | 4,165,413
Issuance of Ordinary shares, net of offering expenses (in Shares) |  |  |  | 1,600,000 |  |  |  |  |
Re-designation of Ordinary shares into Class A and Class B Ordinary Shares | $ 1,660 |  | $ 450 | $ (2,110) |  |  |  |  |
Re-designation of Ordinary shares into Class A and Class B Ordinary Shares (in Shares) | 16,600,000 |  | 4,500,000 | (21,100,000) |  |  |  |  |
Foreign currency translation adjustments |  |  |  |  |  |  | (31,557) |  | (31,557)
Balance at Mar. 31, 2026 | $ 1,660 |  | $ 450 |  |  | $ 4,165,253 | $ (6,858) | $ 2,939,829 | $ 7,100,334
Balance (in Shares) at Mar. 31, 2026 | 16,600,000 |  | 4,500,000 |  |  |  |  |  | 21,100,000
[1] | Amount is immaterial and below US$1.00.

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