RELATED PARTY TRANSACTIONS	6 Months Ended
Sep. 30, 2025
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 4 - RELATED PARTY TRANSACTIONS Due to Related Party During the six months ended September 30, 2025 and 2024, Smartex Investment Ltd., the majority shareholder of the Company which is holding 82% of the Company’s common shares, advanced $31,445 and $34,477, respectively, to the Company for operating expenses. On September 26, 2025, Smartex Investment Ltd. has transferred all its XITO shares to Ms. Tan Lee San, who is the owner of Smartex Investment Ltd.. Ms. Tan Lee San has taken up all the XITO’s payable amount to Smartex Investment Ltd. and will finance the Company’s operating expense going forward. As of September 30, 2025 and March 31, 2025, total amount due to Ms. Tan Lee San was $911,163 and total amount due to Smartex Investment Ltd. was $879,718 respectively. The loan is non-interest bearing and due on demand.

RELATED PARTY TRANSACTIONS

6 Months Ended

Sep. 30, 2025

NOTE 4 - RELATED PARTY TRANSACTIONS

Due to Related Party

During the six months ended September 30, 2025 and 2024, Smartex Investment Ltd., the majority shareholder of the Company which is holding 82% of the Company’s common shares, advanced $31,445 and $34,477, respectively, to the Company for operating expenses.

On September 26, 2025, Smartex Investment Ltd. has transferred all its XITO shares to Ms. Tan Lee San, who is the owner of Smartex Investment Ltd.. Ms. Tan Lee San has taken up all the XITO’s payable amount to Smartex Investment Ltd. and will finance the Company’s operating expense going forward.

As of September 30, 2025 and March 31, 2025, total amount due to Ms. Tan Lee San was $911,163 and total amount due to Smartex Investment Ltd. was $879,718 respectively. The loan is non-interest bearing and due on demand.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-5

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-URI https://asc.fasb.org/1943274/2147480990/946-20-50-6

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
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-Subparagraph (SX 210.6-07(2)(g)(3))
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

Xenous Holdings, Inc. 10-Q