v3.25.2
Property and Equipment, Net
 12 Months Ended
Mar. 31, 2025
Property and Equipment, Net [Abstract]  
PROPERTY AND EQUIPMENT, NET

NOTE－9 PROPERTY AND EQUIPMENT, NET

 

Property and equipment consisted of the following:

 

   March 31,
2025		   March 31,
2024		 
At cost:          
Right-of-use assets  $580,401   $423,333 
Equipment   1,221,925    780,009 
Computer equipment   157,754    54,267 
Furniture, fixtures and fittings   9,199    5,862 
Motor vehicles   7,179    7,179 
    1,976,458    1,270,650 
 Less: accumulated depreciation   (1,102,196)   (626,736)
           
Property and equipment, net  $874,262   $643,914 

 

Property and equipment under finance leasing arrangements classified under equipment as of March 31, 2025 and March 31, 2024 amounted to $622,075 and $469,617, respectively. Details of such leased assets are disclosed in Note 10.

 

Right-of-use assets under operating leasing arrangements as of March 31, 2025 and March 31, 2024 amounted to $126,372 and $125,735 respectively. Details of such leased assets are disclosed in Note 10.

Depreciation expense for the year ended March 31, 2025 and 2024 were included in cost of revenue and general and administrative expenses as below:-

 

   Years ended March 31, 
   2025   2024 
         
Cost of revenue:          
Depreciation on equipment under finance lease  $255,189   $139,020 
General and administrative expenses   
 
    
 
 
Depreciation on rights of use assets under operating lease   156,432    140,239 
Depreciation on other assets   63,839    31,125 
   $475,460   $310,384