v3.26.1
Property and Equipment, Net
 12 Months Ended
Mar. 31, 2026
Property and Equipment, Net [Abstract]  
PROPERTY AND EQUIPMENT, NET

NOTE – 9 PROPERTY AND EQUIPMENT, NET

 

Property and equipment consisted of the following:

 

   March 31,
2026		   March 31,
2025		 
At cost:        
Right-of-use assets  $1,117,118   $580,401 
Equipment   1,415,816    1,221,925 
Renovation   336,031    
-
 
Computer equipment   125,737    157,754 
Furniture, fixtures and fittings   25,693    9,199 
Motor vehicles   -    7,179 
    3,020,395    1,976,458 
 Less: accumulated depreciation   (1,265,503)   (1,102,196)
           
Property and equipment, net  $1,754,892   $874,262 

 

Property and equipment under finance leasing arrangements classified under equipment as of March 31, 2026 and March 31, 2025 amounted to $489,951 and $622,075, respectively. Details of such leased assets are disclosed in Note 10.

 

Right-of-use assets under operating leasing arrangements as of March 31, 2026 and March 31, 2025 amounted to $912,855 and $126,372 respectively. Details of such leased assets are disclosed in Note 10.

 

Depreciation expense for the year ended March 31, 2026, 2025 and 2024 were included in cost of revenue and general and administrative expenses as below:-

 

   Year ended March 31, 
   2026   2025   2024 
             
Cost of revenue:            
Depreciation on equipment under finance lease  $284,364   $255,189   $139,020 
General and administrative expenses   
 
    
 
    
 
 
Depreciation on rights of use assets under operating lease   305,111    156,432    140,239 
Depreciation on other assets   133,376    63,839    31,125 
   $722,851   $475,460   $310,384