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PROPERTY, PLANT AND EQUIPMENT
6 Months Ended
Sep. 30, 2025
Property, Plant and Equipment [Abstract]  
PROPERTY, PLANT AND EQUIPMENT

10. PROPERTY, PLANT AND EQUIPMENT

 

Property, plant and equipment consists of the following as of September 30 and March 31, 2025:

 

   September 30, 2025   March 31, 2025 
Production plant  $63,983   $103,242 
Motor vehicles   804,269    734,990 
Office equipment   31,922    52,194 
Property, plant and equipment gross   900,174    890,426 
Less: accumulated depreciation   (532,750)   (502,429)
Plant and equipment, net  $367,424   $387,997 

 

Depreciation expense for the three and six months ended September 30, 2025 and 2024 was $17,429 and $26,942, $37,733 and $75,919, respectively.