(In USD)
As at

March 31,
2026

March 31,
2025

(Loss)/ Gain on employee benefit

Balance, beginning of year

$

(18,186

)

$

46,101

Recognized during the period, net of taxes amounts to $NIL

(51,788

)

(57,663

)

Reclassification to net income: Amortization gains

5,570

(6,624

)

Balance, end of year

$

(64,404

)

$

(18,186

)

Foreign currency translation adjustment

Balance, beginning of year

$

2,149,708

$

1,749,891

Translation adjustment on derecognition of subsidiary

(1,293,717

)

-

Translation adjustments gain recognized during the period, net of taxes amounts to $NIL

1,605,278

399,817

Balance, end of year

$

2,461,269

$

2,149,708

Accumulated other comprehensive income

$

2,396,865

$

2,131,522