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Income Taxes (Tables) | 12 Months Ended
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Mar. 31, 2026
Income Taxes [Abstract] |
Schedule of Provision for Income Taxes | The provision for income taxes consisted of the following:
|  | Year ended March 31, |
|  | 2026 |  |  | 2025 |  |  | 2024 |
|  | US$ |  |  | US$ |  |  | US$ |
Current tax |  |  | 189,469 |  |  |  | 67,418 |  |  |  | 159,310 |
Deferred income tax expenses |  |  | (15,646 | ) |  |  | (14,663 | ) |  |  | (14,663 | )
Income tax expenses |  |  | 173,823 |  |  |  | 52,755 |  |  |  | 144,647 |
Schedule of Two-Tiered Profits Tax Regime | Starting from the financial year commencing on April 1, 2018, the two-tiered profits tax regime took effect, under which the tax rate is 8.25% for assessable profits on the first HKD 2 million and 16.5% for any assessable profits in excess of HKD 2 million (equivalent to US$255,630).
|  | Year ended March 31, |
|  | 2026 |  |  | 2025 |  |  | 2024 |
|  | US$ |  |  | US$ |  |  | US$ |
Income before tax expenses |  |  | 345,230 |  |  |  | 540,712 |  |  |  | 1,073,176 |
Tax expenses at applicable rates in Hong Kong profits at tax rate of 16.5% |  |  | 56,963 |  |  |  | 89,217 |  |  |  | 177,074 |
Tax reduction related to two-tiered profits tax regime |  |  | (21,158 | ) |  |  | (21,219 | ) |  |  | (21,089 | )
Tax incentives |  |  | (385 | ) |  |  | (193 | ) |  |  | (383 | )
Tax effect of non-taxable income |  |  | (15,487 | ) |  |  | (15,050 | ) |  |  | (10,955 | )
Tax effect of utilization of tax losses previously not recognised |  |  | 74,401 |  |  |  | - |  |  |  | - |
Under provision in prior financial years |  |  | 79,489 |  |  |  | - |  |  |  | - |
Income tax expense |  |  | 173,823 |  |  |  | 52,755 |  |  |  | 144,647 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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