PROPERTY AND EQUIPMENT

9 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

12. PROPERTY AND EQUIPMENT

During the three and nine months ended December 31, 2023 and 2022, the Company did not purchase any property and equipment. The Company recognized depreciation expense for these assets in the amount of $1,489 during the three months ended December 31, 2023 and 2022, and $4,465 during the nine months ended December 2023 and 2022.

Cost	Office equipment		Leasehold improvement		Total
	$		$		$
Balance at March 31, 2023		16,839		12,928		29,767
Additions		—		—		—
Disposals		—		—		—
Balance at December 31, 2023		16,839		12,928		29,767

Accumulated depreciation	Office equipment		Leasehold improvement		Total
	$		$		$
Balance at March 31, 2023		4,675		3,586		8,261
Depreciation for the period		2,526		1,939		4,465
Disposals		—		—		—
Balance at December 31, 2023		7,201		5,525		12,726
Net book value
Balance at March 31, 2023		12,164		9,342		21,506
Balance at December 31, 2023		9,638		7,403		17,041