v3.26.1
Trade and Other Payables
12 Months Ended
Mar. 31, 2026
Trade and Other Payables [Abstract]  
TRADE AND OTHER PAYABLES

NOTE 23 — TRADE AND OTHER PAYABLES

 

   As at
March 31,
2026
   As at
March 31,
2025
 
Trade payables  $812,156   $1,727,809 
Employee benefits payable   40,457    68,885 
Accrual and other payables  $21,328   $25,065 
Total  $873,941   $1,821,759 

 

The fair value of trade and other payables have not been disclosed as, due to their short duration, management considers the carrying amounts recognized in the consolidated statements of financial position to be reasonable approximation of their fair values.

 

Trade payables comprise amounts outstanding for trade purchase. The aging analysis of trade payables is as follows:

 

   As at
March 31,
2026
   As at
March 31,
2025
 
<90 days  $753,343   $1,534,745 
90-180 days   363    139,958 
180-365 days   
-
    31,772 
>365 days  $58,450   $21,334 
Total  $812,156   $1,727,809