v3.26.1
CONTRACT ASSETS/(LIABILITIES) (Tables)
 12 Months Ended
Mar. 31, 2026
Contract Assetsliabilities  
SCHEDULE OF CONTRACT ASSETS

Contract assets consisted of the following at March 31, 2026 and 2025:

 

   March 31, 2026   March 31, 2025 
Revenue recognized to date  $717,067   $54,113 
Less: progress billings to date   (715,973)   (45,659)
Exchange difference   1,959    12 
Contract assets  $3,053   $8,466 
Contract assets, current  $3,053   $8,466 
SCHEDULE OF CONTRACT LIABILITIES

Contract liabilities consisted of the following at March 31, 2026 and 2025:

 

   March 31, 2026   March 31, 2025 
Billings in advance of performance obligation under contracts  $62,191   $131,564 
SCHEDULE OF MOVEMENT IN CONTRACT LIABILITIES

The movement in contract liabilities is as follows:

 

   March 31, 2026   March 31, 2025 
Beginning Balance  $131,564   $101,718 
Decrease in contract liabilities as a result of recognizing revenue during the period was included in the contract liabilities at the beginning of the period   (93,063)   (47,095)
Increase in contract liabilities as a result of billings in advance of performance obligation under contracts   24,320    76,343 
Exchange difference   (630)   598 
Ending Balance  $62,191   $131,564