v3.26.1
Property, Plant and Equipment, Net
12 Months Ended
Mar. 31, 2026
Property, Plant and Equipment, Net [Abstract]  
Property, Plant and Equipment, net

7. Property, Plant and Equipment, net

 

Property, plant and equipment, stated at cost less accumulated depreciation and amortization, consisted of the following:

 

    2026     2025  
Furniture and fixtures   $ 885,626     $ 891,366  
Machineries     970,068       771,769  
Motor vehicles*     335,964       246,311  
Leasehold improvements     183,350       184,740  
Less: accumulated depreciation     (2,049,350 )     (1,852,377 )
Property, plant and equipment, net   $ 325,658     $ 241,809  

 

Depreciation expenses of property, plant and equipment totaled US$144,669, US$356,025 and US$448,986 for the years ended March 31, 2026, 2025 and 2024, respectively and included in cost of revenue and general and administrative expenses.

 

* Motor vehicles amounted to US$26,521 which were acquired through the acquisition of Kin Chiu Development Limited on November 17, 2025 (Note 17).