v3.26.1
PROPERTY, PLANT AND EQUIPMENT
3 Months Ended
Jun. 30, 2026
Property, Plant, and Equipment [Abstract]  
PROPERTY, PLANT AND EQUIPMENT

10. PROPERTY, PLANT AND EQUIPMENT

 

Property, plant and equipment consists of the following as of June 30 and March 31, 2026:

 

   June 30, 2026   March 31, 2026 
Production plant  $67,037   $65,906 
Motor vehicles   905,250    795,306 
Office equipment   82,723    36,197 
Property, plant and equipment gross   1,055,010    897,409 
Less: accumulated depreciation   (622,922)   (556,569)
Plant and equipment, net  $432,088   $340,840 

 

Depreciation expense for the three months ended June 30, 2026 and 2025 was $20,384 and $18,055, respectively.