v3.25.4
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 9 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
SCHEDULE OF REVENUE RECOGNITION

The Company recognized the following forms of revenue for the three and nine months ended December 31, 2025, and 2024:

 

   2025   2024   2025   2024 
  

Three months ended

December 31

  

Nine months ended

December 31

 
   2025   2024   2025   2024 
   $   $   $   $ 
Technology fees   3,636,720    3,386,584    10,519,567    9,467,648 
Device sales   351,099    232,524    1,228,041    620,049 
Revenue recognized   3,987,819    3,619,108    11,747,607    10,087,697 
SCHEDULE OF INVENTORIES

 

  

December 31,

2025

   March 31,
2025		 
   $   $ 
Raw material   1,009,272    1,225,665 
Finished goods   965,486    329,720 
           
Inventories   1,974,758    1,555,385 
SCHEDULE OF FAIR VALUE OF FINANCIAL INSTRUMENTS

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

 

   As of December 31, 2025 
Description  Total   Level 1   Level 2   Level 3 
Assets:                    
Total assets at fair value  $—    —   $—   $— 
                     
Liabilities:                    
Derivative liabilities, short-term  $432,782   $—   $—   $432,782 
Derivative liabilities, long-term   1,410,976    —    —    1,410,976 
Total liabilities at fair value  $1,843,758   $—   $—   $1,843,758 

 

   As of March 31, 2025 
Description  Total   Level 1   Level 2   Level 3 
Assets:                    
Total assets at fair value  $—   $—   $—   $— 
                     
Liabilities:                    
Derivative liabilities, short-term  $424,200   $—   $—   $424,200 
Derivative liabilities, long-term   1,478,717    —    —    1,478,717 
Total liabilities at fair value  $1,902,917   $—   $—   $1,902,917 
SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED USEFUL LIVES

 

Office equipment   5 years
Leasehold improvement   5 years