| For the years ended March 31, | ||||||||||||
| 2022 | 2023 | 2024 | ||||||||||
| USD | USD | USD | ||||||||||
| Professional expenses | 16,251 | 15,129 | 157,497 | |||||||||
| Audit fee | - | - | 175,000 | |||||||||
| Depreciation expenses | 202,823 | 169,283 | 147,767 | |||||||||
| Lease expenses | 21,356 | 291,102 | 189,508 | |||||||||
| Payroll expense | 577,129 | 604,090 | 3,007,987 | |||||||||
| Staff welfare | 25,758 | 27,512 | 43,476 | |||||||||
| Travelling expense | 47,862 | 74,889 | 31,119 | |||||||||
| Office expense | 133,840 | 134,788 | 142,899 | |||||||||
| Bank charge | 68,763 | 74,140 | 69,985 | |||||||||
| Insurance expenses | 26,285 | 25,908 | 39,412 | |||||||||
| Entertainment expenses | 38,983 | 43,420 | 43,178 | |||||||||
| License expenses | 32,857 | 32,540 | 99,123 | |||||||||
| CECL provision (recoveries) | 35,662 | 25,987 | (8,782) | |||||||||
| Inventory impairment provision | 190,594 | - | 116,115 | |||||||||
| Impairment loss for marketable debt securities | - | 60,754 | 42,291 | |||||||||
| Material testing fee | 103,203 | - | - | |||||||||
| Miscellaneous expenses | 63,902 | 55,680 | 51,883 | |||||||||
| 1,585,268 | 1,635,222 | 4,348,458 | ||||||||||
| Financial Year Ended March 31, 2023 | Financial Year Ended March 31, 2024 | |||||||
| Audit Fees | $ | 160,000 | $ | 175,000 | ||||
| Audit Related Fees | - | $ | 5,000 | |||||
| All Other Fees | - | 40,000 | ||||||
| Total | $ | 160,000 | $ | 220,000 | ||||
