v3.25.4
PROPERTY, PLANT AND EQUIPMENT
9 Months Ended
Dec. 31, 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 December 31 and March 31, 2025:

 

   December 31, 2025   March 31, 2025 
Production plant  $64,929   $103,242 
Motor vehicles   783,512    734,990 
Office equipment   35,661    52,194 
Property, plant and equipment gross   884,102    890,426 
Less: accumulated depreciation   (528,388)   (502,429)
Plant and equipment, net  $355,714   $387,997 

 

Depreciation expense for the three and nine months ended December 31, 2025 and 2024 was $19,833 and $23,262, $57,565 and $99,181, respectively.