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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Mar. 31, 2025
Accounting Policies [Abstract]  
SCHEDULES OF CONCENTRATION RISKS

During the years ended March 31, 2025 and 2024, there were four and four customers generated income which accounted for over 10% of the total revenue generated for both years. The details are as follows:

 

   As of March 31, 
   2024   2025 
         
Customer A   34.44%   11.77%
Customer B   18.66%   39.78%
Customer C   25.37%   21.54%
Customer D   0%   11.48%
Customer E   10.41%   2.18%

 

As of March 31, 2025 and 2024, accounts receivable due from these customers as a percentage of consolidated accounts receivable are as follows:

 

   As of March 31, 
   2024   2025 
         
Customer A   55.47%   39.77%
Customer B   0%   0.03%
Customer C   21.52%   39.58%
Customer D   0%   8.45%
Customer E   2.32%   1.78%

 

 

During the years ended March 31, 2025 and 2024, there were four and three suppliers accounted for over 10% of the total subcontracting fees and cost of fuel oils for that year. The details are as follows:

 

   As of March 31, 
   2024   2025 
         
Supplier A   13.83%   6.15%
Supplier B   21.18%   16.42%
Supplier C   16.24%   7.71%
Supplier D   0%   17.68%
Supplier E   1.79%   10.93%
Customer B   0%   11.76%

 

As of March 31, 2025 and 2024, accounts payable due to these suppliers as a percentage of consolidated accounts payable are as follows:

 

   As of March 31, 
   2024   2025 
         
Supplier A   12.03%   0%
Supplier B   13.95%   0%
Supplier C   30.92%   55.90%
Supplier E   0%   0.23%

 

Note: The Supplier A mentioned in above is a related party of the Company.
SCHEDULE OF ESTIMATED USEFUL LIVES

The Property, plant and equipment is calculated using the straight-line method over their estimated useful lives, as follows:

 

Machinery  5 years
Motor Vehicles  5 years
Office equipment  5 years
Leasehold improvement  2 years