Profit for the Year

12 Months Ended

Mar. 31, 2026

NOTE 13 — PROFIT FOR THE YEAR

Profit for the year has been arrived at after charging:

	2026		2025		2024
Depreciation of property, plant and equipment	$	60,497	$	55,009	$	56,743
Amortization of intangible assets		26,039		20,757		7,494
Amortization of ROU assets		600,581		997,605		861,339
Allowance for expected credit losses		43,082		-		-