13. GENERAL AND ADMINISTRATIVE EXPENSES

For the years ended March 31, 2026, 2025 and 2024, general and administrative expenses mainly included staff costs, transportation, amortization of right-of-use assets, depreciation expense for idle machinery, which was recognized under general and administrative expenses due to a decrease in active projects, allowance for expected credit loss, legal and professional fees, insurance, office and rental expenses, and other miscellaneous items. Expenses increased significantly in 2026 mainly due to higher legal and professional fees and increased allowance for expected credit loss.

 SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES