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LEASES (Tables)

12 Months Ended

Mar. 31, 2025

SCHEDULE OF COMPONENTS OF LEASE EXPENSES

The components of lease expenses are as follows:

		2023				2024
		For the year ended March 31,
		2024				2025
		USD				USD

Operating lease expense			52,432				81,966
Finance lease expense
Amortization of right-of-use assets			1,300,302				1,546,442
Interest on lease liabilities			171,339				185,166
Total finance lease expense			1,471,641				1,731,608

SCHEDULE OF COMPONENTS OF FINANCE LEASE

The components of finance lease are as follows:

SCHEDULE OF COMPONENTS OF FINANCE LEASE

		2023				2024
		For the year ended March 31,
		2024				2025
		USD				USD

Finance lease
Right-of-use assets, costs			7,528,894				8,428,505
Accumulated amortization			(2,764,648	)			(4,290,586	)
Right-of-use assets, net			4,764,246				4,137,919

SCHEDULE OF OTHER INFORMATION ABOUT LEASES

Other information about the Company’s leases is as follows:

		2023				2024
		As of March 31,
		2024				2025
		USD				USD
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows used in operating leases			30,692				107,936
Operating cash flows used in finance leases			171,339				185,166
Financing cash flows used in finance leases			1,553,954				1,292,795
Right-of-use assets obtained in exchange for new operating lease liabilities			90,342				67,072
Right-of-use assets obtained in exchange for new finance lease liabilities			1,767,504				964,362
Weighted-average remaining lease term-operating			1.44 years				1.14 years
Weighted-average remaining lease term-finance			3.18 years				2.56 years
Weighted average discount rate-operating			4.0	%			4.0	%
Weighted average discount rate-finance			6.22	%			6.05	%

SCHEDULE OF MATURITY ANALYSIS OF LEASE LIABILITIES

The following is a maturity analysis of the annual undiscounted cash flows for lease liabilities as of March 31, 2025:

		Operating leases				Finance leases				Total
		USD				USD				USD

Year ending March 31,
2026			42,923				1,437,484				1,480,407
2027			10,578				1,076,375				1,086,953
2028			-				524,120				524,120
2029			-				264,250				264,250
2030 and thereafter			-				-				-
Total undiscounted lease payments			53,501				3,302,229				3,355,730
Less: imputed interest			(1,227	)			(278,681	)			(279,908	)
Lease liabilities recognized in the Consolidated Balance Sheet			52,274				3,023,548				3,075,822

The following is a maturity analysis of the annual undiscounted cash flows for lease liabilities as of March 31, 2024:

		Operating leases				Finance leases				Total
		USD				USD				USD

Year ending March 31,
2025			83,553				1,387,011				1,470,564
2026			27,462				1,078,815				1,106,277
2027			-				847,067				847,067
2028			-				307,453				307,453
2029 and thereafter			-				124,923				124,923
Total undiscounted lease payments			111,015				3,745,269				3,856,284
Less: imputed interest			(3,958	)			(360,814	)			(364,772	)
Lease liabilities recognized in the Consolidated Balance Sheet			107,057				3,384,455				3,491,512