v3.25.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Mar. 31, 2025
Accounting Policies [Abstract]  
SCHEDULE OF REVENUE RECOGNITION

The Company recognized the following forms of revenue for the fiscal years ended March 31, 2025 and 2024:

 

   2025   2024 
   $   $ 
Technology fees   12,591,036    11,249,113 
Device sales   1,199,258    814,232 
Revenue recognized   13,790,294    12,063,345 
SCHEDULE OF INVENTORIES

 

   2025   2024 
   $   $ 
Raw material   1,225,665    1,128,700 
Finished goods   329,720    750,702 
           
Inventories   1,555,385    1,879,402 
SCHEDULE OF FAIR VALUE OF FINANCIAL INSTRUMENTS

The fair value of financial instruments measured on a recurring basis is as follows:

 

   As of March 31, 2025 
Description  Total   Level 1   Level 2   Level 3 
Assets:                    
Cash  $365,145   $365,145   $—   $— 
Total assets at fair value  $365,145   $365,145   $—   $— 
                     
Liabilities:                    
Derivative liabilities, short-term  $424,200   $—   $—   $242,200 
Derivative liabilities, long-term   1,478,717   $—   $—   $1,478,717 
Total liabilities at fair value  $1,902,917   $—   $—   $1,902,917 

 

   As of March 31, 2024 
Description  Total   Level 1   Level 2   Level 3 
Assets:                    
Cash  $786,060   $786,060   $—   $— 
Total assets at fair value  $786,060   $786,060   $—   $— 
                     
Liabilities:                    
Derivative liabilities, short-term  $991,866   $—   $—   $991,866 
Derivative liabilities, long-term   1,435,668    —    —    1,435,668 
Total liabilities at fair value  $2,427,534   $—   $—   $2,427,534 
SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED USEFUL LIVES

  

  Office equipment 5 years
  Leasehold improvement 5 years