v3.26.1
Plant and equipment, net
12 Months Ended
Mar. 31, 2026
Property, Plant, and Equipment [Abstract]  
Plant and equipment, net

5. Plant and equipment, net

 

Plant and equipment, stated at cost less accumulated depreciation, consisted of the following as of March 31, 2026 and 2025:

 

   2026   2025 
   As of March 31, 
   2026   2025 
   USD   USD 
Equipment   69,393    69,393 
Motor vehicle   68,068    93,902 
Furniture and fixture   9,176    9,176 
          
Less: accumulated depreciation   (112,529)   (109,964)
Amount classified as non-current assets   34,108    62,507 

 

Depreciation expenses of plant and equipment, net totaled USD28,399 and USD30,786 for the year ended March 31, 2026 and 2025, respectively.

 

During the year ended March 31, 2026 and 2025, no plant and equipment was impaired.

 

Included in plant and equipment, net were assets under finance leases of USD14,103 and USD19,231 as of March 31, 2026 and 2025, respectively. The amount of related depreciation expense related to assets under finance leases was USD5,128 and USD5,128 for the years ended March 31, 2026 and 2025, respectively.