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PROPERTY, PLANT AND EQUIPMENT, NET
 12 Months Ended
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:

 

   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.