14
Other long-term liabilities
Summary of other long-term liabilities
| | |
As of March 31, 2026 | | |
As of March 31, 2025 | |
| | |
| | |
| |
| Retirement benefits | |
| 279,966 | | |
| 269,767 | |
| Accounts payable(i) | |
| 3,000,000 | | |
| - | |
| Deferred tax liability | |
| 1,023,553 | | |
| 41,687 | |
| Deferred revenue | |
| 257,727 | | |
| 255,197 | |
| Total | |
| 4,561,246 | | |
| 566,651 | |
| (i) | | Account payable
include SPAC payable of $3,000,000 and $0 as of March 31, 2026 and March 31, 2025, respectively. The Company entered into an extension
agreement with one of the parties to the SPAC payable extending the amount payable to July 7, 2027. In the prior year, the payable was included
within current liabilities, under accounts payable. |
|