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PROPERTY, PLANT AND EQUIPMENT, NET | 12 Months Ended
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Mar. 31, 2025
Property, Plant and Equipment [Abstract] |
PROPERTY, PLANT AND EQUIPMENT, NET | 9. PROPERTY, PLANT AND EQUIPMENT, NET Property, plant and equipment consists of the following as of March 31, 2025 and 2024: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT, NET
|  | 2023 |  |  | 2024 |
|  | As of March 31, |
|  | 2024 |  |  | 2025 |
|  | USD |  |  | USD |
Cost |  |  |  |  |  |  |  |
Machinery |  |  | 665,657 |  |  |  | 665,657 |
Motor vehicles |  |  | 3,205 |  |  |  | 3,205 |
Office Equipment |  |  | 10,752 |  |  |  | 10,752 |
Leasehold improvement |  |  | 35,647 |  |  |  | 35,647 |
Property, plant and equipment, cost |  |  | 715,261 |  |  |  | 715,261 |
Less: accumulated depreciation |  |  |  |  |  |  |  |
Machinery |  |  | 371,988 |  |  |  | 505,120 |
Motor vehicles |  |  | 1,880 |  |  |  | 2,521 |
Office Equipment |  |  | 3,219 |  |  |  | 5,369 |
Leasehold improvement |  |  | 22,279 |  |  |  | 35,647 |
Property, plant and equipment, accumulated depreciation |  |  | 399,366 |  |  |  | 548,657 |
Total property, plant and equipment, net |  |  | 315,895 |  |  |  | 166,604 |
Depreciation expenses recognized for the years ended March 31, 2025 and 2024 were US$149,291 and US$156,419 respectively. In 2025, US$133,772 of the depreciation expense was attributed to the cost of goods sold, and US$15,518 was allocated to general and administrative expense. In 2024, all machineries are utilized in front-line construction operations. In 2024, US$133,772 of the depreciation expense was attributed to the cost of goods sold, and US$22,647 was allocated to general and administrative expense.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/360/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 6 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 7 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-7 + Details
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