| Prepayments and Other Current Assets |
5. Prepayments and Other Current Assets Prepayments and other current assets consisted of the following at March 31: | | | 2026 | | | 2025 | | | Deposit for acquisition of property and equipment (note a) | | $ | 1,770,959 | | | $ | 1,784,389 | | | Advance to sub-contractors | | | 8,219,798 | | | | 5,749,229 | | | Prepayments | | | 341,343 | | | | 1,186,567 | | | Other deposits | | | 69,413 | | | | 84,891 | | | | | $ | 10,401,513 | | | $ | 8,805,076 | | | Less: amount classified as non-current assets | | | (1,770,959 | ) | | | (1,784,389 | ) | | Amount classified as current assets (note b) | | $ | 8,630,554 | | | $ | 7,020,687 | | Note: | (a) | A deposit was made to acquire the machineries for project use. | | | | | (b) | Prepayments and deposits expected to be utilized or recovered within 12 months after the balance sheet date are classified as current. |
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