v3.26.1
Inventories (Tables)
12 Months Ended
Mar. 31, 2026
Inventories [Abstract]  
Schedule of 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 
Schedule of Inventories Write-Down

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