v3.26.1
Leases (Tables)
 12 Months Ended
Mar. 31, 2026
Leases  
Schedule of finance leases ROU assets and finance lease liabilities

The financed lease asset is included in plant and equipment, net. The following table shows finance lease liabilities, ROU assets — operating lease, operating lease liabilities, and the associated financial statement line items as of March 31:

 

   2026   2025 
   As of March 31, 
   2026   2025 
   USD   USD 
Assets          
Right-of-use assets – operating lease, net   51,518    5,894 
    51,518    5,894 
Liabilities          
Finance lease liabilities, current   5,334    5,334 
Finance lease liabilities, non-current   8,443    13,777 
Weighted average remaining lease term (in years)   2.6    3.6 
Weighted average discount rate (%)   4.0    4.0 
           
Operating lease liabilities, current   22,357    5,943 
Operating lease liabilities, non-current   

29,161

    - 
Weighted average remaining lease term (in years)   2.3    0.3 
Weighted average discount rate (%)   3.9    3.9 
Schedule of information relating to financing and operating lease activities

Information relating to financing and operating lease activities during the years ended March 31, 2026, 2025 and 2024 are as follows:

 

   2026   2025   2024 
   For the years ended March 31, 
   2026   2025   2024 
   USD   USD   USD 
Finance leases:               
Depreciation of assets   5,128    5,128    6,232 
Interest of finance lease liabilities   800    800    820 
Total lease expenses   5,928    5,928    7,052 
                
Operating lease:               
Operating lease cost – straight line   22,116    23,020    22,160 
                
Cash outflows related to finance leases:               
Financing cash outflows – principal paid   5,334    5,334    33,910 
Financing cash outflows – interests paid   800    800    820 
Cash outflows related to finance leases   6,134    6,134    34,730 
                
Cash outflows related to operating lease:               
Operating cash outflows – rental paid   23,846    23,846    23,846 
Schedule of maturity of lease payments under finance lease liabilities

Maturities of lease payments under finance lease liabilities were as follows:

 

   2026   2025 
   As of March 31, 
   2026   2025 
   USD   USD 
Year ending March 31,          
2026   -    6,134 
2027   6,134    6,134 
2028   6,134    6,134 
2029   3,066    3,066 
Total undiscounted finance lease payments   15,334    21,468 
Less: imputed interest   (1,557)   (2,357)
Finance lease liabilities recognized in the Consolidated Balance Sheet   

13,777

    19,111 
Schedule of maturity of lease payments under operating lease liabilities

Maturities of lease payments under operating lease liabilities were as follows:

 

   2026   2025 
   As of March 31, 
   2026   2025 
   USD   USD 
Year ending March 31,          
2026   -    5,962 
2027   23,846    - 
2028   23,846    - 
2029   5,962    - 
Total undiscounted operating lease payments   53,654    5,962 
Less: imputed interest   (2,136)   (19)
Operating lease liabilities recognized in the Consolidated Balance Sheet   51,518    5,943