v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT ARE STATED AT COST LESS ACCUMULATED DEPRECIATION

Property, Plant and Equipment are stated at cost less accumulated depreciation.

 

    Useful life   Depreciation method
Buildings   6-47 years   Straight-line method
Leasehold improvements   4-18 years   Straight-line method
Vehicles   2 years   Straight-line method
Tool, furniture and fixtures   3-15 years   Straight-line method
Land   Indefinite   -
SCHEDULES OF CONCENTRATION OF RISK BY RISK FACTOR

As of March 31, 2026 and 2025, customers accounting for 10% or more of the Group’s total current outstanding trade notes and accounts receivable, net were as follows:

 

   March 31, 2026   March 31, 2025 
Customer A   16%   -* 
Customer B   13%   11%

 

*Less than 10%

 

Suppliers

 

For the years ended March 31, 2026, 2025 and 2024, no suppliers accounted for 10% or more of the Company’s total purchases.

 

As of March 31, 2026 and 2025, suppliers accounted for 10% or more of the Group’s total current outstanding accounts payable were as follows:

 

   March 31, 2026   March 31, 2025 
Supplier A   20%   -* 
Supplier B   12%   - 
Supplier C   10%   -*
Supplier D   -*    45%
Supplier E   -*    10%

 

*Less than 10%