v3.26.1
Property, Plant and Equipment (Tables)
12 Months Ended
Mar. 31, 2026
Property, Plant and Equipment [Abstract]  
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  
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