v3.25.4
CONTRACT ASSETS/(LIABILITIES) (Tables)
 12 Months Ended
Mar. 31, 2025
Contract Assetsliabilities  
SCHEDULE OF CONTRACT ASSETS

Contract assets consisted of the following at March 31, 2025 and 2024:

 

 SCHEDULE OF CONTRACT ASSETS

   March 31, 2025   March 31, 2024 
Revenue recognized to date  $54,113   $85,469 
Less: progress billings to date   (45,659)   (40,011)
Exchange difference   12    (3)
Contract assets  $8,466   $45,455 
Contract assets, current  $8,466   $45,455 
SCHEDULE OF CONTRACT LIABILITIES

 Contract liabilities consisted of the following at March 31, 2025 and 2024:

 

 SCHEDULE OF CONTRACT LIABILITIES

   March 31, 2025   March 31, 2024 
Billings in advance of performance obligation under contracts  $131,564   $101,718 
SCHEDULE OF MOVEMENT IN CONTRACT LIABILITIES

The movement in contract liabilities is as follows:

 

 

   March 31, 2025   March 31, 2024 
Beginning Balance  $101,718   $62,779 
Decrease in contract liabilities as a result of recognizing revenue during the period was included in the contract liabilities at the beginning of the period   (47,095)   (52,755)
Increase in contract liabilities as a result of billings in advance of performance obligation under contracts   76,343    91,499 
Exchange difference   598    195 
Ending Balance  $131,564   $101,718