v3.26.1
Operating Leases
12 Months Ended
Mar. 31, 2026
Operating Leases [Abstract]  
Operating Leases

8. Operating Leases

 

As of March 31, 2026, the Company had four non-cancelable operating lease agreements with third-party lessors, with lease terms ranging between two years and three years. The lease agreements mature from August 2026 through August 2028.  The Company considers the renewal or termination options that are reasonably certain to be exercised in the determination of the lease term and initial measurement of right of use assets and lease liabilities. Lease expense for lease payment is recognized on a straight-line basis over the lease term.

 

The Company determines whether a contract is or contains a lease at inception of the contract and whether that lease meets the classification criteria of a finance or operating lease. When available, the Company uses the rate implicit in the lease to discount lease payments to present value; however, most of the Company’s leases do not provide a readily determinable implicit rate. Therefore, the Company discount lease payments based on an estimate of its incremental borrowing rate. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants.

 

The table below presents the operating lease related assets and liabilities recorded on the balance sheets.

 

    As of March 31,  
    2026     2025  
Rights of use lease assets   $ 1,557,438     $ 269,664  
                 
Operating lease liabilities   $ 1,584,183     $ 270,866  

 

The weighted average remaining lease terms and discount rates for the above operating lease were as follows as of March 31, 2026 and 2025:

 

    As of March 31,  
    2026     2025  
Remaining lease term and discount rate            
Weighted average remaining lease term (years)     2.32       2.24  
Weighted average discount rate     5 %     5 %

 

During the years ended March 31, 2026 and 2025, the Company incurred total operating lease expenses of $549,591 and $151,214, respectively.

 

The following is a schedule, by years, of maturities of lease liabilities as of March 31, 2026:

 

Twelve months ending March 31, 2027   $ 747,429  
Twelve months ending March 31, 2028     664,811  
Twelve months ending March 31, 2029     210,697  
Less: imputed interest     (38,754 )
Present value of lease liabilities   $ 1,584,183