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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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Tabular disclosure of undiscounted cash flows of finance lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to finance lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-6

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+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-4

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Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

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