LEASE (Tables)
|
6 Months Ended |
12 Months Ended |
Sep. 30, 2025 |
Mar. 31, 2025 |
| Lease |
|
|
| SCHEDULE OF OPERATING LEASES |
The
balances for the operating leases where the Company is the lessee are presented within the balance sheets as follows:
SCHEDULE
OF OPERATING LEASES
| | |
As of | | |
As of | |
| | |
September 30, 2025 | | |
March 31, 2025 | |
| Operating leases: | |
| | | |
| | |
| Operating lease right-of-use assets | |
$ | 53,214 | | |
$ | 37,999 | |
| | |
| | | |
| | |
| Operating lease liabilities, current | |
$ | 32,489 | | |
$ | 38,109 | |
| Operating lease liabilities, noncurrent | |
| 20,868 | | |
| - | |
| Total operating lease liabilities | |
$ | 53,357 | | |
$ | 38,109 | |
| | |
| | | |
| | |
| Weighted average remaining lease term (in years) | |
| 1.86 | | |
| 0.43 | |
|
The
balances for the operating leases where the Company is the lessee are presented within the balance sheets as follows:
SCHEDULE
OF OPERATING LEASES
| | |
As of | | |
As of | |
| | |
March 31, 2025 | | |
March 31, 2024 | |
| Operating leases: | |
| | | |
| | |
| Operating lease right-of-use assets | |
$ | 37,999 | | |
$ | 32,535 | |
| | |
| | | |
| | |
| Operating lease liabilities, current | |
$ | 38,109 | | |
$ | 23,097 | |
| Operating lease liabilities, noncurrent | |
| - | | |
| 9,813 | |
| Total operating lease liabilities | |
$ | 38,109 | | |
$ | 32,910 | |
| | |
| | | |
| | |
| Weighted average remaining lease term (in years) | |
| 0.43 | | |
| 1.42 | |
| Weighted average discount rate (%) | |
| 3.63 | % | |
| 3.63 | % |
|
| SCHEDULE OF LEASES EXPENSES |
The
components of lease expenses for the six months ended September 30, 2025 and 2024 were as follows:
SCHEDULE
OF LEASES EXPENSES
| | |
2025 | | |
2024 | |
| | |
For the six-month ended September
30, | |
| | |
2025 | | |
2024 | |
| Operating lease cost | |
$ | 66,672 | | |
$ | 54,904 | |
| Cost of other leases with period less than one year and variable lease costs | |
| (13,092 | ) | |
| (3,226 | ) |
| |
| | | |
| | |
| Lease
expenses | |
$ | 53,580 | | |
$ | 51,678 | |
| | |
| | | |
| | |
| Weighted average discount rate (%) | |
| 3.63 | % | |
| 3.63 | % |
|
The
components of lease expenses for the years ended March 31, 2025, 2024 and 2023 were as follows:
SCHEDULE
OF LEASES EXPENSES
| | |
| | |
| | |
| |
| | |
For the years ended March 31, | |
| | |
2025 | | |
2024 | | |
2023 | |
| Operating lease cost | |
$ | 73,351 | | |
$ | 23,468 | | |
$ | 23,013 | |
| Cost of other leases with period less than one year and variable lease costs | |
| 6,664 | | |
| - | | |
| - | |
| | |
| | | |
| | | |
| | |
| Lease expenses | |
$ | 80,015 | | |
$ | 23,468 | | |
$ | 23,013 | |
|
| SCHEDULE OF CASH FLOW INFORMATION RELATED TO LEASES |
Supplemental
cash flow information related to leases for the six months ended September 30, 2025 and 2024 were as follows:
SCHEDULE
OF CASH FLOW INFORMATION RELATED TO LEASES
| Cash
paid for amounts included in the measurement of lease liabilities: | |
2025 | | |
2024 | |
| | |
For the six -month ended September
30, | |
| Cash paid for amounts included in the measurement
of lease liabilities: | |
2025 | | |
2024 | |
| Operating cash flows from operating leases | |
$ | 53,580 | | |
$ | 51,678 | |
| Supplemental noncash information: | |
| | | |
| | |
| Right-of-use assets obtained in exchange for lease obligation: | |
$ | 59,600 | | |
$ | 63,352 | |
|
Supplemental
cash flow information related to leases for the years ended March 31, 2025, 2024 and 2023 were as follows:
SCHEDULE
OF CASH FLOW INFORMATION RELATED TO LEASES
| | |
| | |
| | |
| |
| | |
For the years ended March 31, | |
| Cash paid for amounts included in the measurement of lease liabilities: | |
2025 | | |
2024 | | |
2023 | |
| Operating cash flows from operating leases | |
$ | 80,015 | | |
$ | 23,468 | | |
$ | 23,013 | |
| Supplemental noncash information: | |
| | | |
| | | |
| | |
| Right-of-use assets obtained in exchange for lease obligation: | |
$ | 63,352 | | |
$ | 45,680 | | |
$ | 31,689 | |
|
| SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES |
As
of September 30, 2025, the maturities of operating lease liabilities (excluding short-term lease) are as follows:
SCHEDULE
OF MATURITIES OF OPERATING LEASE LIABILITIES
| As of September 30, 2025 | |
Operating
Lease | |
| 2025 | |
$ | 16,344 | |
| 2026 | |
| 38,634 | |
| Total lease payments | |
| 54,978 | |
| Less: Imputed interest | |
| (1,621 | ) |
| Present value of lease liabilities | |
$ | 53,357 | |
| Less: current portion | |
| (32,489 | ) |
| Lease obligations, noncurrent | |
$ | 20,868 | |
|
As
of March 31, 2025, the maturities of operating lease liabilities (excluding short-term lease) are as follows:
SCHEDULE
OF MATURITIES OF OPERATING LEASE LIABILITIES
| For the year ending March 31, | |
Operating Lease | |
| 2025 | |
$ | 38,566 | |
| 2026 | |
| | |
| Total lease payments | |
| 38,566 | |
| Less: Imputed interest | |
| (457 | ) |
| Present value of lease liabilities | |
$ | 38,109 | |
| Less: current portion | |
| (38,109 | ) |
| Lease obligations, noncurrent | |
| | |
| | |
| | |
As
of March 31, 2024, the maturities of operating lease liabilities (excluding short-term lease) are as follows:
| For the year ending March 31, | |
Operating Lease | |
| 2025 | |
$ | 23,926 | |
| 2026 | |
| 9,880 | |
| Total lease payments | |
| 33,806 | |
| Less: Imputed interest | |
| (896 | ) |
| Present value of lease liabilities | |
$ | 32,910 | |
| Less: current portion | |
| (23,097 | ) |
| Lease obligations, noncurrent | |
$ | 9,813 | |
|