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Consolidated Balance Sheets - USD ($)
Mar. 31, 2025
Mar. 31, 2024
Current assets:    
Cash and cash equivalents $ 455,953 $ 489,435
Prepayment, deposits and other receivable 3,182,185 873,819
Deferring offering costs 1,102,393
Total current assets 10,876,856 7,769,535
Property, plant and equipment, net 166,604 315,895
Right-of-use assets – Finance lease 4,137,919 4,764,246
Right-of-use assets – Operating lease 56,836 85,634
Retention receivable 464,070 432,629
Total non-current assets 4,825,429 5,598,404
TOTAL ASSETS 15,702,285 13,367,939
Current liabilities:    
Bank loans - current 110,766 94,435
Operating lease liabilities – current 41,828 79,958
Contract liabilities 836,911
Accounts payable, accruals, and other current liabilities 1,602,094 2,292,108
Income taxes payable 378,439 369,667
Total current liabilities 4,102,378 5,518,755
Non-current liabilities    
Bank loans – non-current 839,848 949,684
Operating lease – non-current 10,446 27,099
Deferred tax liabilities 267,774 411,174
Total non-current liabilities 2,858,691 3,559,388
TOTAL LIABILITIES 6,961,069 9,078,143
Commitments and contingencies
Shareholders’ equity    
Ordinary shares USD 0.00005 par value; 1,000,000,000 shares authorized; 26,400,000 and 22,500,000 shares issued and outstanding as of March 31, 2025 and 2024, respectively 1,320 1,125
Additional paid in capital 11,433,575 1,282
Retained earnings (accumulated deficits) (2,693,679) 4,287,389
Total shareholders’ equity 8,741,216 4,289,796
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY 15,702,285 13,367,939
Nonrelated Party [Member]    
Current assets:    
Accounts receivable, net 6,793,145 4,911,202
Current liabilities:    
Finance lease liabilities – current 945,564 775,042
Non-current liabilities    
Finance lease liabilities – non-current 1,262,612 1,492,062
Related Party [Member]    
Current assets:    
Accounts receivable, net 445,573 392,686
Current liabilities:    
Finance lease liabilities – current 337,361 437,982
Accounts payable – related parties 279,498
Amount due to a related company 156,248 156,248
Non-current liabilities    
Finance lease liabilities – non-current 478,011 679,369
Director [Member]    
Current liabilities:    
Amount due to a director $ 530,078 $ 196,906