| Schedule of Property, Plant and Equipment |
Property, plant and equipment consists of the following as of March 31, 2026 and 2025: | | | As of March 31, | | | | | 2025 | | | 2026 | | | | | USD | | | USD | | | Buildings | | | 3,607,134 | | | | 3,606,526 | | | Plant and machinery | | | 736,003 | | | | 983,161 | | | Furniture and fixtures | | | 1,065,880 | | | | 1,229,500 | | | Motor vehicles | | | 244,701 | | | | 134,328 | | | Leasehold improvement | | | 295,475 | | | | 741,197 | | | Construction in progress | | | 177,470 | | | | - | | | Total | | | 6,126,663 | | | | 6,694,712 | | | Less: accumulated depreciation | | | (2,901,990 | ) | | | (3,171,340 | ) | | Total property, plant and equipment, net | | | 3,224,673 | | | | 3,523,372 | |
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| Schedule of Undiscounted Cash Flow |
The following is the annual undiscounted cash flows to be received for rental income as of March 31, 2025: | | | Property 1 | | | Property 2 | | | | | USD | | | USD | | | Years ending March 31, | | | | | | | | | | 2026 | | | 30,833 | | | | 64,103 | | | 2027 | | | - | | | | - | | | 2028 | | | - | | | | - | | | 2029 | | | - | | | | - | | | 2030 and thereafter | | | - | | | | - | | | Total undiscounted rental income | | | 30,833 | | | | 64,103 | | The following is the annual undiscounted cash flows to be received for rental income as of March 31, 2026: | | | Property 1 | | | Property 2 | | | | | USD | | | USD | | | Years ending March 31, | | | | | | | | 2027 | | | 60,000 | | | | 51,282 | | | 2028 | | | 18,065 | | | | 51,282 | | | 2029 | | | - | | | | - | | | 2030 | | | - | | | | - | | | 2031 and thereafter | | | - | | | | - | | | Total undiscounted rental income | | | 78,065 | | | | 102,564 | |
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