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v3.25.2

RELATED PARTY TRANSACTIONS (Tables) | 12 Months Ended
--- | ---
Mar. 31, 2025
Related Party Transactions [Abstract] |
SCHEDULE OF RELATIONSHIP WITH RELATED PARTIES | The Company’s relationship with related parties who had transactions with the Company are summarized as follows: SCHEDULE OF RELATIONSHIP WITH RELATED PARTIES
Related Party |  | Relationship to the Company
Mr. Man Siu Ming |  | General Manager
Chi Yip Eng. & (Trans.) Company Limited (“Chi Yip”) |  | A company owned as to 50% each by Ms. Wong Lai Ching and Mr. Man Chi Kwan, the parents of Mr. Man Siu Ming
SCHEDULE OF TRANSACTIONS WITH RELATED PARTIES | SCHEDULE OF TRANSACTIONS WITH RELATED PARTIES
|  |  | 2023 |  |  | 2024 |  |  | 2025 |
|  | Year ended March 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | USD |  |  | USD |  |  | USD |
Soil and rock transportation income charged to Chi Yip included in revenues |  |  | 2,830,475 |  |  |  | - |  |  |  | 643,748 |
Site management income charge to Chi Yip included in other income |  |  | 39,184 |  |  |  | - |  |  |  | 33,030 |
Service fee charged by Chi Yip included in cost of sales |  |  | 1,162,640 |  |  |  | 1,023,137 |  |  |  | 887,945 |
Finance lease: |  |  |  |  |  |  |  |  |  |  |  |
Finance lease expenses fees paid for Chi Yip |  |  | 55,988 |  |  |  | 29,307 |  |  |  | 56,135 |
Initial payment of finance lease – related parties |  |  | - |  |  |  | (156,248 | ) |  |  | - |
Principal payment of finance lease liabilities - related parties |  |  | (656,399 | ) |  |  | (322,807 | ) |  |  | (301,979 | )
Operating expenses paid to Chi Yip |  |  | (769 | ) |  |  | - |  |  |  | - |
Proceeds from Chi Yip |  |  | - |  |  |  | 156,248 |  |  |  | - |
Proceeds from Director - Man Siu Ming |  |  | 258,337 |  |  |  | 275,619 |  |  |  | 666,214 |
Repayments to Director - Man Siu Ming |  |  | (147,948 | ) |  |  | (623,776 | ) |  |  | (333,042 | )
Net (repayments) proceeds from Man Siu Ming |  |  | 110,389 |  |  |  | (348,157 | ) |  |  | 333,172 |
SCHEDULE OF BALANCE WITH RELATED PARTIES | SCHEDULE OF BALANCE WITH RELATED PARTIES
|  | As of March 31, |
|  | 2024 |  |  | 2025 |
|  | USD |  |  | USD |
Accounts receivable |  |  |  |  |  |  |  |
Chi Yip Eng. & (Trans.) Company Limited |  |  | 392,686 |  |  |  | 445,573 |
Accounts payable |  |  |  |  |  |  |  |
Chi Yip Eng. & (Trans.) Company Limited |  |  | 279,498 |  |  |  | - |
Finance lease liabilities |  |  |  |  |  |  |  |
Chi Yip Eng. & (Trans.) Company Limited |  |  | 1,117,351 |  |  |  | 815,372 |
Amount due to a related company |  |  |  |  |  |  |  |
Chi Yip Eng. & (Trans.) Company Limited |  |  | 156,248 |  |  |  | 156,248 |
Amount due to a director |  |  |  |  |  |  |  |
Mr. Man Siu Ming |  |  | 196,906 |  |  |  | 530,078 |
SCHEDULE OF KEY TERMS OF LEASES | Key terms of the Company’s leases with Chi Yip are as follows: SCHEDULE OF KEY TERMS OF LEASES
|  | As of March 31, |
|  | 2024 |  |  | 2025 |
|  | USD |  |  | USD |
Right-of-use assets obtained in exchange for new finance lease liabilities |  |  | 798,551 |  |  |  | - |
Weighted-average remaining lease term-finance |  |  | 3.42 years |  |  |  | 2.89 years |
Weighted average discount rate-finance |  |  | 6.58 | % |  |  | 6.85 | %
SCHEDULE OF MATURITY ANALYSIS FOR LEASE LIABILITIES | The following is a maturity analysis of the annual undiscounted cash flows for lease liabilities with Chi Yip as of March 31, 2025: SCHEDULE OF MATURITY ANALYSIS FOR LEASE LIABILITIES
|  | USD |
Year ending March 31, |  |  |  |
2026 |  |  | 378,647 |
2027 |  |  | 207,464 |
2028 |  |  | 190,597 |
2029 |  |  | 124,924 |
2030 and thereafter |  |  | - |
Total undiscounted lease payments |  |  | 901,632 |
Less: imputed interest |  |  | (86,260 | )
Lease liabilities recognized in the Consolidated Balance Sheet |  |  | 815,372 |

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