Shares and per share data presented for all periods have been retrospectively adjusted to reflect (i) the recapitalization effected through the share allotments on April 3, 2023 and April 20, 2023, which was reflected in prior period financial statements, and (ii) the 200-for-1 reverse share split of the Company’s Class A ordinary shares effected on March 6, 2026. The reverse share split has been applied retroactively to all Class A ordinary share amounts and per share data presented herein. Class B ordinary shares were not subject to the reverse share split.

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2024
Cash flows from operating activities:
Net loss	$ (13,838,227)	$ (4,317,642)	$ (4,589,478)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	107,940	58,762	9,421
Allowance for expected credit losses, net of reversal	36,846	98,022	7,668
Amortization of intangible assets	1,015,553
Amortization of operating lease right-of-use assets and interest of lease liabilities	102,141	106,973	72,816
Share based compensation expenses	4,529,716	1,684,642	1,871,499
Loss on disposal of property and equipment		15,319
Gain on disposal of investment in equity securities	(14,107)
Fair value loss on securities investment	11,139
Deferred tax benefits	(21,911)	(21,193)	(2,497)
Change in operating assets and liabilities:
Receivables from broker-dealers and clearing organizations	(5,160,856)	(493,994)	4,012,562
Receivables from customers	(1,936,441)	(469,439)	1,253,197
Inventories, net	(951,434)
Prepayments and other assets, net	3,327,875	607,790	(6,312,352)
Income tax recoverable	(4,118)
Payables to customers	7,523,219	1,382,549	(1,513,641)
Payables to broker-dealers and clearing organizations	1,072,567	90,393	(1,898,448)
Contract liabilities	158,122
Operating lease liabilities	(123,016)	(102,636)	(70,534)
Income tax payable	(63,705)	47,863	15,856
Accrued expenses and other liabilities	(5,637)	164,017	53,161
Net cash used in operating activities	(4,234,334)	(1,148,574)	(7,090,770)
Cash flows from investing activities:
Purchases of property and equipment	(104,711)	(218,235)	(1,448)
Settlement of outstanding payment obligation assumed in respect of intangible assets	(1,127,174)
Consideration paid for acquisition of subsidiary accounted for as an assets acquisition	(5,050,000)
Acquisition of equity securities	(192,138)
Proceeds from disposal of equity securities	163,830
Net cash used in investing activities	(6,310,193)	(218,235)	(1,448)
Cash flows from financing activities:
Proceeds from issuance of common shares pursuant to IPO, net of issuance cost			10,133,680
Proceeds from issuance of common shares, net of issuance cost	20,641,722
Payments of offering costs related to IPO			(435,835)
(Repayment to) financings obtained from related parties	(242,724)	263,485
Financing provided to a related party			(3,895)
Net cash provided by financing activities	20,398,998	263,485	9,693,950
Effect of exchange rate changes on cash and restricted cash	(216,714)	50,746	19,270
Net increase (decrease) in cash and restricted cash	9,637,757	(1,052,578)	2,621,002
Cash and restricted cash, beginning of year	7,885,624	8,938,202	6,317,200
Cash and restricted cash, end of year	17,523,381	7,885,624	8,938,202
Reconciliation of cash and restricted cash to the consolidated balance sheets
Cash	6,830,477	624,583	2,665,852
Restricted cash	10,692,904	7,261,041	6,272,350
Total cash and restricted cash	17,523,381	7,885,624	8,938,202
Supplemental non-cash investing and financing activities
Acquisition of assets by issuance of ordinary shares	5,700,000
Deferred IPO cost charged to additional paid-in capital			2,156,587
Issuance costs charged to additional paid-in capital	622,976
Operating lease right-of-use assets obtained in exchange for operating lease Liabilities			288,928
Supplemental disclosures of cash flow information:
Cash paid for taxes, net	$ 66,949	$ 16,565

Consolidated Balance Sheets - USD ($)

Mar. 31, 2026

Mar. 31, 2025

Current Assets

Cash

$ 6,830,477

$ 624,583

Restricted cash

10,692,904

7,261,041

Receivables from broker-dealers and clearing organizations

6,240,472

1,108,468

Receivables from customers, net

2,512,479

623,977

Investment in equity securities

31,150

Inventories

947,571

Income tax recoverable

4,101

Prepayments, current

3,191,866

4,143,218

Other assets, current, net

52,420

10,524

Total current assets

30,503,440

13,772,983

Non-current assets

Operating lease right-of-use assets

88,173

185,684

Deferred tax assets, net

45,560

23,909

Property and equipment, net

160,457

164,847

Intangible assets, net

11,101,539

64,268

Prepayments, non-current

1,619,424

Other assets, non-current, net

25,931

68,290

Total non-current assets

11,421,660

2,126,422

Total assets

41,925,100

15,899,405

Current liabilities

Payables to customers

15,477,683

8,019,375

Payables to customers-related parties

152,348

176,367

Payables to broker-dealers and clearing organizations

1,296,470

229,895

Amounts due to related parties

16,473

260,064

Income tax payable

63,901

Operating lease liabilities, current

80,705

117,818

Accrued expenses and other liabilities

521,962

248,298

Total current liabilities

17,703,121

9,115,718

Non-current liabilities

Operating lease liabilities, non-current

81,284

Total non-current liabilities

81,284

Total liabilities

17,703,121

9,197,002

Commitments and contingencies

Shareholders’ equity

Ordinary shares value

^[1]

1,563

Additional paid-in capital

47,326,996

15,718,364

Accumulated deficit

(22,824,842)

(8,986,615)

Accumulated other comprehensive losses

(310,348)

(30,909)

Total shareholders’ equity

24,221,979

6,702,403

Total liabilities and shareholders’ equity

41,925,100

15,899,405

Class A ordinary shares

Shareholders’ equity

Ordinary shares value

^[1]

29,248

Class B ordinary shares

Shareholders’ equity

Ordinary shares value

^[1]

925

Related Party

Current Assets

Receivables from customers-related party, net

1,172

Current liabilities

Amounts due to related parties

16,473

260,064

Contract liabilities

67,001

Contract liabilities-related party

$ 90,479

[1]

Shares and per share data presented for all periods have been retrospectively adjusted to reflect the 200-for-1 reverse share split of the Company’s Class A ordinary shares effected on March 6, 2026. The reverse share split has been applied retroactively to all Class A ordinary share amounts and per share data presented herein. Class B ordinary shares were not subject to the reverse share split.