CONTRACT ASSETS/(LIABILITIES) (Tables)
|
6 Months Ended |
12 Months Ended |
Sep. 30, 2025 |
Mar. 31, 2025 |
| Contract Assetsliabilities |
|
|
| SCHEDULE OF CONTRACT ASSETS |
Contract
assets consisted of the following at September 30, 2025 and March 31, 2025:
SCHEDULE
OF CONTRACT ASSETS
| | |
September
30, 2025 | | |
March
31, 2025 | |
| Revenue recognized to date | |
$ | 673,535 | | |
$ | 54,113 | |
| Less: progress billings to date | |
| (451,063 | ) | |
| (45,659 | ) |
| Exchange difference | |
| (1,738 | ) | |
| 12 | |
| Contract assets | |
$ | 220,734 | | |
$ | 8,466 | |
| Contract assets, current | |
$ | 220,734 | | |
$ | 8,466 | |
|
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 September 30, 2025 and March 31, 2025:
SCHEDULE
OF CONTRACT LIABILITIES
| | |
September
30, 2025 | | |
March
31, 2025 | |
| Billings in advance of performance obligation under contracts | |
$ | 156,081 | | |
| 131,564 | |
|
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:
SCHEDULE
OF MOVEMENT IN CONTRACT LIABILITIES
| | |
September
30, 2025 | | |
March
31, 2025 | |
| Beginning Balance | |
$ | 131,564 | | |
$ | 101,718 | |
| 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 | |
| (3,712 | ) | |
| (47,095 | ) |
| Increase in contract liabilities as a result of billings in advance of performance obligation under
contracts | |
| 28,134 | | |
| 76,343 | |
| Exchange difference | |
| 95 | | |
| 598 | |
| Ending Balance | |
$ | 156,081 | | |
$ | 131,564 | |
|
The
movement in contract liabilities is as follows:
SCHEDULE
OF MOVEMENT IN CONTRACT LIABILITIES
| | |
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 | |
|