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v3.26.1

Bank Borrowings | 12 Months Ended
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Mar. 31, 2026
Bank Borrowings [Abstract] |
BANK BORROWINGS | NOTE 8 — BANK BORROWINGS
|  |  |  |  |  |  | As of March 31, |
|  | Term of repayments |  | Effective interest rate |  |  | 2026 |  |  | 2025 |
|  |  |  |  |  |  | US$ |  |  | US$ |
SME instalment loan |  | 5 years |  |  | 9.22 | % |  |  | - |  |  |  | 23,919 |
SME instalment loan |  | 5 years |  |  | 7.56 | % |  |  | 303,888 |  |  |  | 414,490 |
SME instalment loan |  | 3 years |  |  | 2.75 | % |  |  | 540,408 |  |  |  | 600,784 |
Bank borrowings – current and non-current portion |  |  |  |  |  |  |  |  | 844,295 |  |  |  | 1,039,193 |
|  | As of March 31, |
|  | 2026 |  |  | 2025 |
|  | US$ |  |  | US$ |
Representing: |  |  |  |  |  |
Within 12 months |  |  | 175,439 |  |  |  | 184,334 |
Over 1 year |  |  | 668,856 |  |  |  | 854,859 |
|  |  | 844,295 |  |  |  | 1,039,193 |
As of March 31, 2026, bank borrowing as obtained from a financial institution in Hong Kong, which bear annual interest at a fixed rate from 7.56% to 9.22% and are repayable by monthly instalments from 3 years to 5 years. The Company’s bank borrowings are corporate guaranteed loans with other terms and conditions. Interest related to the bank borrowings was approximately US$44,015, US$60,541 and US$35,673 for the financial year ended March 31, 2026, 2025 and 2024, respectively.

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