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Leases (Tables) | 12 Months Ended
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Mar. 31, 2024
Leases |
Schedule of Finance Leases ROU assets and Finance Lease Liabilities | The following table shows ROU assets – finance leases and finance lease liabilities, and the associated financial statement line items as of March 31: Schedule of Finance Leases ROU assets and Finance Lease Liabilities
|  | 2024 |  |  | 2023 |
|  | As of March 31, |
|  | 2024 |  |  | 2023 |
|  | USD |  |  | USD |
Assets |  |  |  |  |  |  |  |
Right-of-use assets – finance lease, net |  |  | 216,065 |  |  |  | 343,182 |
Liabilities |  |  |  |  |  |  |  |
Finance lease liabilities, current |  |  | 67,372 |  |  |  | 84,959 |
Finance lease liabilities, non-current |  |  | 114,495 |  |  |  | 216,373 |
Weighted average remaining lease term (in years) |  |  | 2.7 |  |  |  | 3.4 |
Weighted average discount rate (%) |  |  | 4.3 |  |  |  | 4.4 |
Schedule of Information Relating to Financing and Operating Lease Activities | Information relating to financing and operating lease activities during the years ended March 31, 2024, 2023 and 2022 are as follows: Schedule of Information Relating to Financing and Operating Lease Activities
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | For the years ended March 31, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | USD |  |  | USD |  |  | USD |
Finance leases: |  |  |  |  |  |  |  |  |  |  |  |
Amortization of right-of-use assets – finance lease |  |  | 79,521 |  |  |  | 74,671 |  |  |  | 51,892 |
Interest of finance lease liabilities |  |  | 10,294 |  |  |  | 20,031 |  |  |  | 8,053 |
Total finance lease expense |  |  | 89,815 |  |  |  | 94,702 |  |  |  | 59,945 |
Operating lease: |  |  |  |  |  |  |  |  |  |  |  |
Expenses related to a short-term lease |  |  | 37,179 |  |  |  | 33,333 |  |  |  | 21,260 |
Operating lease cost |  |  | 37,179 |  |  |  | 33,333 |  |  |  | 21,260 |
Total lease expenses |  |  | 126,994 |  |  |  | 128,035 |  |  |  | 81,205 |
Cash outflows related to finance leases: |  |  |  |  |  |  |  |  |  |  |  |
Financing cash outflows – principal paid |  |  | 119,465 |  |  |  | 131,456 |  |  |  | 43,750 |
Operating cash outflows – interests paid |  |  | 10,294 |  |  |  | 20,031 |  |  |  | 8,053 |
Cash outflows related to finance leases |  |  | 129,759 |  |  |  | 151,487 |  |  |  | 51,803 |
Cash outflows related to operating lease: |  |  |  |  |  |  |  |  |  |  |  |
Operating cash outflows - rental paid |  |  | 37,179 |  |  |  | 33,333 |  |  |  | 21,260 |
Schedule of Maturity of Lease Payments under Finance Lease Liabilities | Maturities of lease payments under finance lease liabilities were as follows: Schedule of Maturity of Lease Payments under Finance Lease Liabilities
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | As of March 31, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | USD |  |  | USD |  |  | USD |
Year ending March 31, |  |  |  |  |  |  |  |  |  |  |  |
2023 |  |  | - |  |  |  | - |  |  |  | 51,803 |
2024 |  |  | - |  |  |  | 96,508 |  |  |  | 46,577 |
2025 |  |  | 73,757 |  |  |  | 96,508 |  |  |  | 30,898 |
2026 |  |  | 69,683 |  |  |  | 82,954 |  |  |  | 17,345 |
2027 |  |  | 49,207 |  |  |  | 49,207 |  |  |  | - |
Total undiscounted finance lease payments |  |  | 192,647 |  |  |  | 325,177 |  |  |  | 146,623 |
Less: imputed interest |  |  | (10,780 | ) |  |  | (23,845 | ) |  |  | (11,015 | )
Finance lease liabilities recognized in the Consolidated Balance Sheet |  |  | 181,867 |  |  |  | 301,332 |  |  |  | 135,608 |

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- Definition Tabular disclosure of undiscounted cash flows of finance lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to finance lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6 + Details
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- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4 + Details
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