v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 3 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
SCHEDULE OF REVENUE RECOGNITION

The Company recognized the following forms of revenue for the three months ended June 30, 2026, and 2025:

 

   2026   2025 
   $   $ 
Technology fees   4,166,401    3,371,392 
Device sales   110,555    502,601 
Revenue recognized   4,276,956    3,873,993 
SCHEDULE OF INVENTORIES

 

   June 30, 2026   March 31, 2026 
   $   $ 
Raw material   768,587    768,587 
Finished goods   656,415    572,708 
           
Inventories   1,425,002    1,341,295 
SCHEDULE OF ACCOUNTS RECEIVABLE

Accounts receivable consisted of the following:

 

  

June 30, 2026

  

March 31, 2026

 
   $   $ 
Gross Accounts Receivable  $1,776,618   $1,911,354 
Other Receivables   721,343    1,092,371 
           
Gross Receivables  $2,497,961    3,003,725 
Provision   (100,225)   (70,826)
Balance end of quarter  $2,397,736   $2,932,899 
SCHEDULE OF ACCOUNTS RECEIVABLE AGING

The aging analysis below relates only to trade accounts receivable and excludes other receivables.

 

   June 30, 2026   March 31, 2026 
Current  $954,304   $11,813 
31-60 days   448,846    852,359 
61-90 days   173,562    686,298 
91-180 days   157,812    329,511 
180 days or more   42,094    31,372 
           
Total  $1,776,618   $1,911,354 
SCHEDULE OF CHANGE IN ALLOWANCE FOR CREDIT LOSSES

Changes in the allowance for expected credit losses for the quarter ended June 30, 2026 and March 31, 2026 were as follows:

 

  

June 30, 2026

  

March 31, 2026

 
   $   $ 
Balance beginning of year   70,826    70,860 
Write - offs   —    (74,780)
Recoveries   —    60,000 
Provision during the Period   29,399    14,746 
           
Balance end of quarter   100,225    70,826 
SCHEDULE OF FAIR VALUE OF FINANCIAL INSTRUMENTS

The fair value of financial instruments measured on a recurring basis is as follows:

 

   As of June 30, 2026 
Description  Total   Level 1   Level 2   Level 3 
Assets:                
Total assets at fair value  $—   $—   $—   $— 
                     
Liabilities:                    
Derivative liabilities, short-term  $450,328   $—   $—   $450,328 
Derivative liabilities, long-term   1,502,524    —    —    1,502,524 
Total liabilities at fair value  $1,952,852   $—   $—   $1,952,852 

 

   As of March 31, 2026 
Description  Total   Level 1   Level 2   Level 3 
Assets:                
Total assets at fair value  $—   $—   $—   $— 
                     
Liabilities:                    
Derivative liabilities, short-term  $445,893   $—   $—   $445,893 
Derivative liabilities, long-term   1,396,908    —    —    1,396,908 
Total liabilities at fair value  $1,842,801   $—   $—   $1,842,801 
SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED USEFUL LIVES

 

Office equipment   5 years
Leasehold improvement   5 years