| SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT, NET |
Property,
plant and equipment consists of the following as of March 31, 2026 and 2025:
SCHEDULE
OF PROPERTY, PLANT AND EQUIPMENT, NET
| | |
2025 | | |
2026 | |
| | |
As
of March 31, | |
| | |
2025 | | |
2026 | |
| | |
USD | | |
USD | |
| | |
| | |
| |
| Cost | |
| | | |
| | |
| Machinery | |
| 665,657 | | |
| 665,657 | |
| Motor vehicles | |
| 3,205 | | |
| - | |
| Office Equipment | |
| 10,752 | | |
| 10,752 | |
| Leasehold improvement | |
| 35,647 | | |
| 35,647 | |
| Property, plant and equipment,
cost | |
| 715,261 | | |
| 712,056 | |
| | |
| | | |
| | |
| Less: accumulated depreciation | |
| | | |
| | |
| Machinery | |
| 505,120 | | |
| 633,027 | |
| Motor vehicles | |
| 2,521 | | |
| - | |
| Office Equipment | |
| 5,369 | | |
| 7,520 | |
| Leasehold improvement | |
| 35,647 | | |
| 35,647 | |
| Property, plant and equipment,
accumulated depreciation | |
| 548,657 | | |
| 676,194 | |
| | |
| | | |
| | |
| Total property, plant
and equipment, net | |
| 166,604 | | |
| 35,862 | |
|