| Inventories |
| | |
March 31,
2025 | | |
March 31,
2026 | |
| | |
US$ | | |
US$ | |
| Raw materials | |
| 873,974 | | |
| 1,562,645 | |
| Work-in-progress | |
| 259,343 | | |
| 470,126 | |
| Finished goods | |
| 501,756 | | |
| 248,052 | |
| Goods-in-transit | |
| 278,299 | | |
| 496,125 | |
| Less: Allowance for inventories write-down | |
| (267,039 | ) | |
| (227,028 | ) |
| | |
| 1,646,333 | | |
| 2,549,920 | |
The cost of materials recognized as
an expense and included in “cost of sales” amounted to US$6,639,237 (2025: US$6,572,922).
Movement in allowance for inventories
write-down has been included in “cost of sales” are as follows:
| | |
March 31,
2025 | | |
March 31,
2026 | |
| | |
| US$ | | |
| US$ | |
| At beginning of financial year | |
| 258,160 | | |
| 267,039 | |
| Inventories write-down | |
| 37,557 | | |
| 37,229 | |
| Reversal of inventories write-down | |
| (28,678 | ) | |
| (77,240 | ) |
| At end of financial year | |
| 267,039 | | |
| 227,028 | |
|