| 16. |
ACCRUED EXPENSES AND OTHER PAYABLES |
Accrued
expenses and other payables consist of the following as of March 31, 2026 and 2025:
SCHEDULE
OF ACCRUED EXPENSES AND OTHER PAYABLES
| | |
2026 | | |
2025 | |
| Accrued wages and welfare | |
| 85,088 | | |
| 56,479 | |
| Accrued expenses | |
| 145,895 | | |
| 84,573 | |
| Other tax payable | |
| 7,873 | | |
| 20,781 | |
| Rental payable | |
| 25,575 | | |
| 26,072 | |
| Interest payable | |
| 33,007 | | |
| 31,426 | |
| Customers’ deposits | |
| - | | |
| 395,181 | |
| Other payables | |
| 123,677 | | |
| 1,243,686 | |
| Accrued
expenses and other payables | |
$ | 421,115 | | |
$ | 1,858,198 | |
|