v3.26.1
PROPERTY, PLANT AND EQUIPMENT, NET
 12 Months Ended
Mar. 31, 2026
Property, Plant, and Equipment [Abstract]  
PROPERTY, PLANT AND EQUIPMENT, NET

8. PROPERTY, PLANT AND EQUIPMENT, NET

 

Property, plant and equipment, net consisted of the following:

 

   2026   2025 
   As of March 31, 
   2026   2025 
         
At cost:          
Leasehold improvement  $572,153   $576,573 
Furniture and fixtures   51,975    52,376 
Office equipment   8,655    5,447 
Plant & machinery   3,011,415    2,958,295 
Moulds   510,038    505,530 
Sub-total   4,154,236    4,098,221 
Less: accumulated depreciation   (3,923,541)   (3,881,698)
Total  $230,695   $216,523 

 

Depreciation expenses recognized for the years ended March 31, 2026, 2025 and 2024 were $71,932, $88,264 and $83,884, respectively. Purchase of property, plant and equipment for the years ended March 31, 2026, 2025 and 2024 were $87,837, $119,425 and $70,863, respectively. There was no disposal of property, plant and equipment for the years ended March 31, 2026, 2025 and 2024. No impairment loss was recognized for the years ended March 31, 2026, 2025 and 2024.