| Schedule of Property, Plant and Equipment |
| | |
Leasehold
improvement | | |
Plant
and machinery | | |
Furniture
and fixtures | | |
Computer
and software | | |
Tools
and equipment | | |
Setup
costs | | |
Total | |
| | |
US$ | | |
US$ | | |
US$ | | |
US$ | | |
US$ | | |
US$ | | |
US$ | |
| Cost: | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
| Balance at April 1, 2024 | |
| 580,776 | | |
| 1,263,974 | | |
| 163,968 | | |
| 69,738 | | |
| 197,955 | | |
| 681,217 | | |
| 2,957,628 | |
| Additions | |
| — | | |
| 7,499 | | |
| — | | |
| 9,057 | | |
| 154 | | |
| — | | |
| 16,710 | |
| Balance at March 31, 2025 | |
| 580,776 | | |
| 1,271,473 | | |
| 163,968 | | |
| 78,795 | | |
| 198,109 | | |
| 681,217 | | |
| 2,974,338 | |
| Additions | |
| — | | |
| 27,985 | | |
| — | | |
| 7,072 | | |
| 1,110 | | |
| — | | |
| 36,167 | |
| Balance
at March 31, 2026 | |
| 580,776 | | |
| 1,299,458 | | |
| 163,968 | | |
| 85,867 | | |
| 199,219 | | |
| 681,217 | | |
| 3,010,505 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Accumulated
depreciation | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Balance at April 1, 2024 | |
| 365,582 | | |
| 815,535 | | |
| 162,085 | | |
| 60,939 | | |
| 182,753 | | |
| 681,217 | | |
| 2,268,111 | |
| Depreciation | |
| 58,078 | | |
| 126,952 | | |
| 1,430 | | |
| 3,607 | | |
| 3,559 | | |
| — | | |
| 193,626 | |
| Balance at March 31, 2025 | |
| 423,660 | | |
| 942,487 | | |
| 163,515 | | |
| 64,546 | | |
| 186,312 | | |
| 681,217 | | |
| 2,461,737 | |
| Depreciation | |
| 63,050 | | |
| 128,399 | | |
| 320 | | |
| 4,345 | | |
| 3,214 | | |
| — | | |
| 199,328 | |
| Balance
at March 31, 2026 | |
| 486,710 | | |
| 1,070,886 | | |
| 163,835 | | |
| 68,891 | | |
| 189,526 | | |
| 681,217 | | |
| 2,661,065 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Carrying
amount | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Balance at March 31,
2025 | |
| 157,116 | | |
| 328,986 | | |
| 453 | | |
| 14,249 | | |
| 11,797 | | |
| — | | |
| 512,601 | |
| Balance at March 31,
2026 | |
| 94,066 | | |
| 228,572 | | |
| 133 | | |
| 16,976 | | |
| 9,692 | | |
| — | | |
| 349,440 | |
|