v3.25.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Mar. 31, 2025
Accounting Policies [Abstract]  
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT ARE STATED AT COST LESS ACCUMULATED DEPRECIATION

Property, Plant and Equipment are stated at cost less accumulated depreciation.

  

    Useful life   Depreciation method
Buildings   3-39 years   Straight-line method
Leasehold improvements   1-18 years   Straight-line method
Vehicles   2 years   Straight-line method
Tool, furniture and fixtures   3-10 years   Straight-line method
Land   Indefinite   -
SCHEDULES OF CONCENTRATION OF RISK BY RISK FACTOR

For the years ended March 31, 2025, 2024 and 2023, customers accounting for 10% or more of the Group’s total revenues were as follows:

 

   March 31, 2025   March 31, 2024   March 31, 2023 
Customer A   -*    -*    13%

 

* Less than 10%

 

As of March 31, 2025 and 2024, customers accounting for 10% or more of the Group’s total current outstanding trade notes and accounts receivable, net were as follows:

 

   March 31, 2025   March 31, 2024 
Customer B   11%   -* 
Customer C   -*    27%
Customer D   -*    12%

 

* Less than 10%

 

Suppliers

 

For the years ended March 31, 2025, 2024 and 2023, suppliers accounted for 10% or more of the Group’s total purchases were as follows:

 

   March 31, 2025   March 31, 2024   March 31, 2023 
Supplier A   -*    -*    25%

 

* Less than 10%

 

 

As of March 31, 2025 and 2024, suppliers accounted for 10% or more of the Group’s total current outstanding accounts payable were as follows:

 

   March 31, 2025   March 31, 2024 
Supplier B   -*    14%
Supplier C   45%   -* 
Supplier D   10%   -* 

 

* Less than 10%