v3.26.1
LEASE (Tables)
 12 Months Ended
Mar. 31, 2026
Lease  
SCHEDULE OF OPERATING LEASES

The balances for the operating leases where the Company is the lessee are presented within the balance sheets as follows:

 

   As of
March 31, 2026		  

As of
March 31, 2025

 
Operating leases:          
Operating lease right-of-use assets  $635,622   $37,999 
           
Operating lease liabilities, current  $164,391   $38,109 
Operating lease liabilities, noncurrent   454,404    - 
Total operating lease liabilities  $618,795   $38,109 
           
Weighted average remaining lease term (in years)   4.52    0.43 
Weighted average discount rate (%)   3.63%   3.63%
SCHEDULE OF LEASES EXPENSES

The components of lease expenses for the years ended March 31, 2026 and 2025 were as follows:

 

   2026   2025 
   For the years ended March 31, 
   2026   2025 
Operating lease cost  $110,324   $73,351 
Cost of other leases with period less than one year and variable lease costs   3,906    6,664 
           
Total lease expenses  $114,230   $80,015 
           
Weighted average discount rate (%)   3.63%   3.63%
SCHEDULE OF CASH FLOW INFORMATION RELATED TO LEASES

Supplemental cash flow information related to leases for the years ended March 31, 2026 and 2025 were as follows:

 

Cash paid for amounts included in the measurement of lease liabilities:  2026   2025 
   For the years ended March 31, 
Cash paid for amounts included in the measurement of lease liabilities:  2026   2025 
Operating cash flows from operating leases  $114,230   $80,015 
Supplemental noncash information:          
Right-of-use assets obtained in exchange for lease obligation:  $662,368   $82,402 
SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES

As of March 31, 2026, the maturities of operating lease liabilities (excluding short-term lease) are as follows:

 

As of March 31,  Operating Lease 
2027  $183,904 
2028   126,973 
2029   117,382 
2030   117,382 
2031   127,163 
Total lease payments   672,804 
Less: Imputed interest   (54,009)
Present value of lease liabilities  $618,795 
Less: current portion   (164,391)
Lease obligations, noncurrent   454,404 

 

As of March 31, 2025, the maturities of operating lease liabilities (excluding short-term lease) are as follows:

 

As of March 31,  Operating Lease 
2026  $38,566 
Total lease payments   38,566 
Less: Imputed interest   (457)
Present value of lease liabilities  $38,109 
Less: current portion   (38,109)
Lease obligations, noncurrent  $-