| Nature | 2022 | 2023 | 2024 | |||||||||||
| US$ | US$ | US$ | ||||||||||||
| Guangdong Rongmian | Sales of garment trims(1) | 817,685 | 195,332 | 156,816 | ||||||||||
| Guangdong Rongmian | Purchase of garment trims(1) | 8,147,625 | 7,431,504 | 5,853,973 | ||||||||||
| New Sole | Purchase of garment trims(2) | 1,110,739 | 3,182,535 | 308,093 | ||||||||||
| Jiaxing Newsole | Sale of garment trims(3) | 366,732 | 7,760 | — | ||||||||||
| Jiaxing Newsole | Purchase of garment trims(3) | 2,044,746 | 1,561,334 | 1,250,837 | ||||||||||
| Xsafe Limited | Administration charges | 5,962 | 5,962 | — | ||||||||||
| As of March 31, | ||||||||||||||||
| Name | Nature | Classification | 2022 | 2023 | 2024 | |||||||||||
| US$ | US$ | US$ | ||||||||||||||
| Guangdong Rongmian | Sales of garment trims | Accounts receivable(1) | 33,537 | 17,304 | 33,924 | |||||||||||
| Guangdong Rongmian | Purchase of garment trims | Accounts payable | 1,726,584 | 506,275 | 807,681 | |||||||||||
| Jiaxing Newsole | Sales of garment trims | Accounts receivable(2) | 149,717 | 258 | — | |||||||||||
| Jiaxing Newsole | Purchase of garment trims | Accounts payable | 680,541 | 92,421 | 235,981 | |||||||||||
| New Sole | Purchase of garment trims | Accounts payable | 892,073 | 1,783,376 | 105,767 | |||||||||||
| As of March 31, | ||||||||||||||||
| Name | Nature | Classification | 2022 | 2023 | 2024 | |||||||||||
| US$ | US$ | US$ | ||||||||||||||
| Mr. Danny Wong | Advance to/(from) director | Amount due from/(to) related party(1) | 1,860,425 | 2,108,688 | (347,761) | |||||||||||
| Mr. Edwin Wong | Advance from director | Amounts due to related party | 360 | 15,375 | — | |||||||||||
| Ms. Lui | Advance from a related party | Amounts due to related party | 11,378 | 6,410 | — | |||||||||||
| Charm Vision | Advance from a related party | Amounts due to related party | 30,769 | — | — | |||||||||||
| JLGL | Advance from a related party | Amounts due to related party | — | 218,590 | 216,950 | |||||||||||
| Mega Image | Advance from a related party | Amount due to related party | 185,669 | — | — | |||||||||||
| Everlink | Advance to a related party | Amount due from related party(2) | — | 1,080 | 488,260 | (3) | ||||||||||
| New Sole | Advance to a related party | Amount due from related party(4) | — | — | 87,081 | |||||||||||
