v3.25.4
PROPERTY AND EQUIPMENT
9 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT

12. PROPERTY AND EQUIPMENT

 

During the year-ended March 31, 2022, the Company purchased leasehold improvements of $12,928 (useful life: 5 years) as well as furniture & fixtures of $16,839 (useful life: 5 years). There were no purchases of property and equipment during the nine months ended December 31, 2025, and December 31, 2024. The Company recognized depreciation expense for these assets of $4,465 and $4,465, respectively, during the nine months ended December 31, 2025, and 2024.

 

Cost 

Office

equipment

  

Leasehold

improvement

   Total  
   $   $   $  
Balance at March 31, 2025   16,839    12,928   29,767  
Balance at December 31, 2025   16,839    12,928   29,767  

 

Accumulated depreciation 

Office

equipment

  

Leasehold

improvement

   Total 
   $   $   $ 
Balance at March 31, 2025   11,409    8,759   20,168 
Depreciation for the period   2,526    1,939   4,465 
Disposals           
Balance at December 31, 2025   13,937    10,696   24,633 
               
Net book value              
Balance at March 31, 2025   5,430    4,169   9,599 
Balance at December 31, 2025   2,902    2,232   5,134