2024 EQUITY INCENTIVE PLAN	6 Months Ended
Sep. 30, 2025
Equity Incentive Plan
2024 EQUITY INCENTIVE PLAN	17. 2024 EQUITY INCENTIVE PLAN On August 11, 2025, 161,665 shares of Common Stock were issued and granted to the directors and executive officers pursuant to the 2024 Equity Incentive Plan. These incentive shares were vested immediately. The stock-based payment was measured at fair value using closing market price of the day prior to the grant date. The fair value was charged to income statement when the common stocks were granted. During the three months ended September 30, 2025, the stock-based payment expense was $70,001 (2024: Nil).

2024 EQUITY INCENTIVE PLAN

6 Months Ended

Sep. 30, 2025

2024 EQUITY INCENTIVE PLAN

17. 2024 EQUITY INCENTIVE PLAN

On August 11, 2025, 161,665 shares of Common Stock were issued and granted to the directors and executive officers pursuant to the 2024 Equity Incentive Plan. These incentive shares were vested immediately. The stock-based payment was measured at fair value using closing market price of the day prior to the grant date. The fair value was charged to income statement when the common stocks were granted. During the three months ended September 30, 2025, the stock-based payment expense was $70,001 (2024: Nil).