[1]	The Company effected a 1:10 forward stock split on October 24, 2024, as a result, the shares issued and outstanding and per share number presented here are adjusted retrospectively.
[2]	The 24,999,972 shares issuable under the warrants have not been included, as the Company’s loss status results in these warrants being anti-dilutive.

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) profit	$ (1,135,963)	$ (27,056)	$ 1,329,717
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	86,536	75,766	64,237
Allowance for expected credit losses	43,082
Revaluation (gain) loss on financial assets	(75,095)	43,145
Loss on disposal of PPE	27,112		10,851
Gain on disposal of a subsidiary			(11,559)
Amortization of ROU assets	600,581	997,605	861,339
Changes in operating assets and liabilities:
Trade receivables	842,768	(918,793)	(2,047,556)
Inventories	196,490	378,199	(741,950)
Other receivables and prepayments	(365,537)	(98,199)	(44,043)
Trade and other payables	(940,142)	396,883	(105,220)
Contract liabilities	3,931	(67,575)	(77,797)
Taxes payable	(87,469)	(114,874)	196,252
Amount due from/to related parties, net	52,104	(95,887)	171,399
Net cash (used in) provided by operating activities	(751,602)	569,214	(394,330)
Cash flows from investing activities:
Additions to property, plant and equipment	(35,470)	(69,916)	(52,736)
Additions to intangible assets	(7,073)	(85,072)	(35,282)
Proceeds from (investment to) funds	900,000	(2,299,975)
Proceeds on disposal of property, plant and equipment			33,229
Repayment from related parties			186,171
Loan to related parties			(172,178)
Net cash provided by (used in) investing activities	857,457	(2,454,963)	(40,796)
Cash flows from financing activities:
Repayment of bank loans	(987,637)	(237,826)	(196,820)
Proceeds from bank loans		769,922	1,374,690
Capital contribution from shareholders		300,000	509,501
Private placement or IPO capital raised		4,000,000
Offering costs paid		(1,377,579)	(345,217)
Repayment of long-term payable			(22,969)
Repayment of loan to related parties	(1,127,378)	(1,275,990)	(701,694)
Loan from related parties	2,097,519	819,175	767,757
Decrease of lease liabilities, net	(612,729)	(1,002,588)	(847,933)
Net cash (used in) provided by financing activities	(630,225)	1,995,114	537,315
Effect of exchange rates changes on cash	(2,910)	12,499	455
Net increase in cash and restricted cash	(527,280)	121,864	102,644
Cash and restricted cash, beginning of the year	749,121	627,257	524,613
Cash and restricted cash, end of the year	221,841	749,121	627,257
Supplemental cash flow disclosures:
Cash paid for interest (exclusive of interest for lease liability)	85,711	97,667	82,766
Cash paid for income tax	38,876	294,831
Non cash investing and financing activities:
Right-of-use assets obtained in exchange for operating new lease liabilities	503,561	882,876	1,086,881
Right-of-use assets and operating lease liabilities modification	(6,793)	(137,128)
Liquidation of investment funds but not received	1,431,925
Shares issued advanced amortized for deferred IPO costs		914,857	914,857
Shares issued in advance for services			914,858
Deferred IPO cost charge to Additional paid in capital		3,552,511
Private placement proceeds received by digital assets	6,750,013
Offering cost paid by digital assets	1,000,000
Prepayments and expenses paid by digital assets	$ 5,750,013

Consolidated Financial Position - USD ($)

Mar. 31, 2026

Mar. 31, 2025

NON-CURRENT ASSETS:

Property and equipment, net

$ 58,671

$ 111,245

Intangible assets, net

76,643

96,437

Right of use assets, net

375,457

482,489

TOTAL NON-CURRENT ASSETS

510,771

690,171

CURRENT ASSETS:

Investment for funds at fair value through profit or loss

2,256,830

Inventories

360,107

559,982

Trade receivables, net

3,775,553

4,655,951

Other receivables and prepayments

7,955,044

447,912

Amount due from related parties

20,932

57,309

Restricted cash

400

Cash and cash equivalents

221,841

748,721

TOTAL CURRENT ASSETS

12,333,477

8,727,105

TOTAL ASSETS

12,844,248

9,417,276

NON-CURRENT LIABILITIES:

Lease liabilities non-current portion

65,275

6,412

Long-term bank loan non-current portion

1,503,797

TOTAL NON-CURRENT LIABILITIES

65,275

1,510,209

CURRENT LIABILITIES:

Trade and other payables

873,941

1,821,759

Tax payable

17,188

105,058

Contract liabilities

127,464

124,507

Due to related parties

984,368

1,313

Lease liabilities – current portion

314,985

493,103

Current portion of long-term bank loan

877,904

371,558

TOTAL CURRENT LIABILITIES

3,195,850

2,917,298

TOTAL LIABILITIES

3,261,125

4,427,507

COMMITMENTS AND CONTINGENCIES

EQUITY:

Additional paid in capital

8,951,411

3,463,898

Shares subscription reserve

250,000

Retained earnings

368,089

1,504,052

Accumulated other comprehensive (loss) income

(9,877)

10,819

TOTAL SHAREHOLDERS’ EQUITY

9,583,123

4,989,769

TOTAL LIABILITIES AND EQUITY

12,844,248

9,417,276

Class A Ordinary Shares

EQUITY:

Ordinary shares, value issued

^[1]

16,350

11,000

Class B Ordinary Shares

EQUITY:

Ordinary shares, value issued

^[1]

$ 7,150

[1]	The Company effected a 1:10 forward stock split on October 24, 2024, as a result, the shares issued and outstanding and per share number presented here are adjusted retrospectively.