v3.26.1
DEFINED BENEFIT PLAN (Tables)
12 Months Ended
Mar. 31, 2026
Retirement Benefits [Abstract]  
SCHEDULE OF RECONCILIATION OF BENEFIT OBLIGATION

 

   2026   2025 
   March 31, 
   2026   2025 
Beginning balance  $146,063   $121,392 
Service cost   45,318    13,581 
Interest cost   9,612    8,650 
Actuarial (gain)/loss   (4,992)   7,535 
Gross benefits paid   (13,459)   (1,592)
Exchange rate adjustment   (16,447)   (3,503)
Ending balance  $166,095   $146,063 
SCHEDULE OF NET PERIODIC BENEFIT COST

Net Periodic Benefit Cost

 

   2026   2025 
  

Year Ended

March 31,

 
   2026   2025 
Service cost  $45,318   $13,581 
Interest cost   9,612    8,650 
Recognized net actuarial loss/(gain)   (4,992)   7,534 
Net periodic benefit cost included in income from operations  $49,938   $29,765 
SCHEDULE OF DEFINED BENEFIT PLAN, ASSUMPTIONS

The following assumptions, which are the weighted average for all plans, are used to calculate the benefit obligation at March 31 of each year and the net periodic benefit cost for the subsequent year.

 

   March 31, 
   2026   2025 
Discount rate   7.30%   6.79%
Expected return on plan assets   NA    NA 
Rate of compensation increase   7%   7%