[1]	The net loss per share for year ended March 31, 2024 is immaterial.
[2]	Giving retroactive effect to the 24,000,000 shares issued and outstanding following the share consolidation and share split on August 22, 2024, for all periods presented. Following the one-for-ten reverse share split effected on November 10, 2025, the 24,000,000 ordinary shares outstanding as of August 22, 2024 were retrospectively adjusted and presented as 2,400,000 ordinary shares.

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 Income (Loss)	$ (1,161,241)	$ (230,515)	$ (4,446)
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation of property and equipment	722,851	475,460	310,384
Bad debt expenses			1,435
Unrealised foreign exchange losses/(gains), net	9,522	(2,861)	6,088
Amortization of intangible assets	75,701	74,147	60,003
Fixed assets written off	2,513
Intangible assets written off	75,315
Change in operating assets and liabilities:
Accounts receivable	226,773	(371,259)	81,952
Net investment in sales-type leases	153,945	96,983	(171,705)
Inventories	(448,349)	221,911	263,735
Deposits, prepayments, and other receivables	(1,135,152)	59,475	(127,282)
Accounts payable	(197,464)	(77,174)	213,346
Customer deposits	(78,576)	(189,735)	1,195,661
Other payables and accrued liabilities	(483,620)	431,665	(197,751)
Net cash (used in)/provided by operating activities	(2,237,782)	488,097	1,631,420
Cash flows from investing activities:
Purchase of property and equipment	(578,063)	(548,739)	(468,355)
Purchase of intangible assets	(83,429)	(32,311)	(23,010)
Net cash used in investing activities	(661,492)	(581,050)	(491,365)
Cash flows from financing activities:
Net Proceeds from initial public offering	3,623,597
Proceeds from issuance of ordinary shares	1,360,000
Proceeds from bank borrowings	388,636
Funds injected by a shareholder			700,000
Consideration paid for cancellation of warrants	(80,000)
Proceeds from lease financing		335,003	382,316
Repayment of bank borrowings	(98,062)	(45,139)	(43,120)
Dividends paid			(277,891)
Repayment of lease liabilities	(619,271)	(570,279)	(464,211)
Payment of deferred offering costs		(185,117)	(836,288)
Net cash provided by/(used in) financing activities	4,574,900	(465,532)	(539,194)
Effect on exchange rate change on cash and cash equivalents	2,066	6,510	(7,317)
Net change in cash and cash equivalent	1,677,692	(551,975)	593,544
BEGINNING OF YEAR	443,117	995,092	401,548
END OF YEAR	2,120,809	443,117	995,092
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash (received)/paid for income taxes by Singapore subsidiary	(21,432)	17,220	48,623
Cash paid for interest	64,749	34,702	35,830
SUPPLEMENTAL NON-CASH INVESTING AND FINANCING ACTIVITIES:
Right-of-use assets obtained in exchange for lease liabilities	1,369,022
Deferred offering costs offset against proceeds from initial public offering	$ 2,976,403

Consolidated Balance Sheets - USD ($)	Mar. 31, 2026	Mar. 31, 2025
Current assets:
Cash and cash equivalents	$ 2,120,809	$ 443,117
Accounts receivable	1,092,220	1,325,186
Net investment in sales-type leases	154,947	203,381
Inventories	1,228,077	690,521
Deposits, prepayments and other receivables	1,012,642	1,467,600
Total current assets	5,608,695	4,129,805
Non-current assets:
Property and equipment, net	1,754,892	874,262
Intangible assets, net	359,850	367,939
Net investment in sales-type leases	188,988	294,499
Prepayments	568,705
Total non-current assets	2,872,435	1,536,700
TOTAL ASSETS	8,481,130	5,666,505
Current liabilities:
Accounts payable	779,520	977,458
Customer deposits	1,298,959	1,377,535
Other payables and accrued liabilities	358,360	841,979
Bank borrowings	108,059	46,983
Lease liabilities	567,340	424,070
Total current liabilities	3,112,238	3,668,025
Long-term liabilities:
Bank borrowings	268,645	36,569
Lease liabilities	634,564	216,430
Total long-term liabilities	903,209	252,999
TOTAL LIABILITIES	4,015,447	3,921,024
Commitments and contingencies
Shareholders’ equity
Preferred shares, US$0.0625 par value, 1,000,000 shares authorized; no share issued and outstanding
Class A shares and Ordinary shares, US$0.0625 par value, 9,000,000 Class A shares and 70,000,000 Ordinary shares authorized; 1,831,675 Class A shares and 2,296,566 ordinary shares issued and outstanding	258,014	150,000
Additional paid-in capital	4,426,814	652,637
Currency translation reserve	(748)
(Accumulated losses)/Retained earnings	(218,397)	942,844
Total shareholders’ equity	4,465,683	1,745,481
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$ 8,481,130	$ 5,666,505