v3.26.1
Loss Per Shere – Basic and Diluted
 12 Months Ended
Mar. 31, 2026
Loss Per Shere – Basic and Diluted [Abstract]  
LOSS PER SHERE – BASIC AND DILUTED

16. LOSS PER SHERE – BASIC AND DILUTED

 

Basic loss per share is computed by dividing net loss for the period by the weighted average number of ordinary shares outstanding during the period. Diluted loss per ordinary share is calculated by adjusting the weighted average number of ordinary shares outstanding, assuming conversion of all potentially dilutive ordinary shares. As the Company incurred a loss for the years ended March 31, 2026 and 2025, all potentially dilutive ordinary shares for these years would have an anti-dilutive effect, if converted, and thus have been excluded from the computation of basic and diluted loss per ordinary share.

 

    For the Years Ended
March 31,		  
    2026     2025  
Numerator:            
Net loss attributable to the Company’s stockholders   $ (5,270,200 )   $ (3,725,305 )
Denominator:                
Weighted average number of common stock - basic and diluted     2,675,178       1,052,122  

 

The following table presents ordinary share equivalents that were excluded from the calculation of diluted loss per ordinary share for all years presented, as the effect of their inclusion would have been anti-dilutive:

 

    For the Years Ended
March 31,		  
    2026     2025  
Anti-dilutive ordinary share equivalents            
Warrants     6,821,345       2,851,805  
Series A convertible preferred stock     13,100       49,571  
Total anti-dilutive ordinary share equivalents     6,834,445       2,901,376