v3.26.1
Contract Assets (Tables)
 12 Months Ended
Mar. 31, 2026
Contract Assets  
Schedule of contract assets, net

Contract assets, net consisted of the following as of March 31:

 

   2026   2025 
   As of March 31, 
   2026   2025 
   USD   USD 
Contract assets:          
Retainage included in contract assets due to being conditional on something other than solely passage of time   431,513    355,344 
Less: allowance for expected credit loss   

(26,938

)   (33,384)
Contract assets, net   404,575    321,960 
           
Contract assets, current   183,809    48,451 
Contract assets, non-current   

220,766

    273,509 
Schedule of retainage before net of allowance for expected credit loss

The movement of retainage before net of allowance for expected credit loss is as follows:

 

   2026   2025 
   As of March 31, 
   2026   2025 
   USD   USD 
Balance at beginning of the year   355,344    245,913 
Increase as a result of changes in progress of ongoing projects   111,433    133,450 
Reclassified to accounts receivable as payment becomes unconditional   (35,264)   (24,019)
Balance at end of the year   431,513    355,344 
Schedule of allowance for expected credit loss of contract assets, net

The movement of allowance for expected credit loss of contract assets, net are as follows:

 

   2026   2025 
   As of March 31, 
   2026   2025 
   USD   USD 
Balance at beginning of the year   33,384    10,318 
(Reversal) / addition during the year   (6,446)   23,066 
Balance at end of the year   26,938    33,384