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Income Taxes (Tables)
12 Months Ended
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