v3.26.1
INVENTORIES, NET
12 Months Ended
Mar. 31, 2026
Inventory Disclosure [Abstract]  
INVENTORIES, NET

7. INVENTORIES, NET

 

Inventories, net consisted of the following:

 

   2026   2025 
   As of March 31, 
   2026   2025 
         
Raw materials  $78,516   $90,174 
Finished goods   280,301    154,900 
Sub-total   358,817    245,074 
Less: provision for impairment on inventories   (12,844)   - 
Inventories, net  $345,973   $245,074 

 

For the years ended March 31, 2026, 2025 and 2024, provision for impairment on inventories of $12,844, $nil and $nil, respectively, was provided for.