v3.26.1
CONTRACT ASSETS/(LIABILITIES) (Tables)
3 Months Ended
Jun. 30, 2026
Contract Assetsliabilities  
SCHEDULE OF CONTRACT ASSETS

Contract assets consisted of the following at June 30, 2026 and March 31, 2026:

 

   June 30, 2026   March 31, 2026 
Revenue recognized to date  $731,946   $717,067 
Less: progress billings to date   (725,121)   (715,973)
Exchange difference   1,952    1,959 
Contract assets  $8,777   $3,053 
Contract assets, current  $8,777   $3,053 
SCHEDULE OF CONTRACT LIABILITIES

Contract liabilities consisted of the following at June 30, 2026 and March 31, 2026:

 

   June 30, 2026   March 31, 2026 
Billings in advance of performance obligation under contracts  $62,142   $62,191 
SCHEDULE OF MOVEMENT IN CONTRACT LIABILITIES

The movement in contract liabilities is as follows:

 

   June 30, 2026   March 31, 2026 
Beginning Balance  $62,191   $131,564 
Decrease in contract liabilities as a result of recognizing revenue during the period was included in the contract liabilities at the beginning of the period   -    (93,063)
Increase in contract liabilities as a result of billings in advance of performance obligation under contracts   -    24,320 
Exchange difference   (49)   (630)
Ending Balance  $62,142   $62,191