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LOAN PAYABLE | 12 Months Ended
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Mar. 31, 2026
Debt Disclosure [Abstract] |
LOAN PAYABLE | NOTE 9. LOAN PAYABLE On October 5, 2023, the Company borrowed a 10-years term loan of $475,434 (HK$3,697,002) as working capital at an annual interest rate of Hong Kong Prime Lending Rate minus 2.25% per annum under the loan agreement with HSBC (Hong Kong) signed on October 13, 2023. Repayments are to be made on a monthly basis throughout the term of the loan. The loan was under the SME Financing Guarantee Scheme (“Scheme”), the Scheme was launched on January 1, 2011 by The Hong Kong Mortgage Corporation Limited (“HKMC”), to ease the cash flow problems of Enterprises adversely affected by the outbreak of COVID-19, a Special 100% Loan Guarantee would be introduced under the Scheme. The loans under the Special 100% Loan Guarantee are fully guaranteed by the Hong Kong Government at a concessionary low-interest rate. On January 2, 2025, due to a general decline in the market lending rate, the applicable annual interest rate was automatically adjusted by the lender from 3.125% to 3.000% pursuant to the original loan agreement. As of March 31, 2026, a principal payment of $3,317 had been made, reducing the outstanding loan balance to $470,249. Loan payable is as follows as of March 31, 2026 and 2025: SCHEDULE OF BANK BORROWINGS
|  | Interest rate |  |  | March 31, 2026 |  |  | March 31, 2025 |
HSBC (Hong Kong) - 100% Guarantee Loan |  |  | 3.000 | % |  | $ | 470,249 |  |  | $ | 473,566 |
Less: current portion of long-term bank borrowings |  |  |  |  |  |  | (22,192 | ) |  |  | (378 | )
Non-current portion of long-term bank borrowings |  |  |  |  |  | $ | 448,057 |  |  | $ | 473,188 |
Interest expense pertaining to the above bank borrowings for the years ended March 31, 2026 and 2025 amounted to $13,725 and $44,875, respectively. Maturities of the loan payable were as follows: SCHEDULE OF MATURITIES OF LOAN PAYABLE
|  | As of March 31 |
2027 |  | $ | 22,192 |
2028 |  |  | 46,985 |
Thereafter |  |  | 401,072 |
Total loan payables |  | $ | 470,249 |

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- Definition The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477657/942-210-S45-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef 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