SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

SCHEDULE OF REVENUE RECOGNITION

The Company recognized the following forms of revenue for the three and nine months ended December 31, 2023 and 2022:

	Three Months Ended				Nine Months Ended
	December 31,				December 31,
	2023		2022		2023		2022
	$		$		$		$
Technology fee sales		2,780,094		2,253,187		8,280,473		6,240,042
Device sales		192,878		205,994		604,561		656,580
Total		2,972,972		2,459,181		8,885,034		6,896,622

SCHEDULE OF INVENTORIES

	As of December 31, 2023		As of March 31, 2023
	$		$
Raw material		1,175,790		1,186,735
Finished goods		873,120		1,150,271
		2,048,910		2,337,006

SCHEDULE OF FAIR VALUE OF FINANCIAL INSTRUMENTS

The fair value of financial instruments measured on a recurring basis is as follows:

	As of December 31, 2023
Description	Total		Level 1		Level 2		Level 3
Liabilities:
Derivative liabilities, short-term	$	928,333	$	—	$	—	$	928,333
Derivative liabilities, long-term		1,139,293		—		—		1,139,293
Total liabilities at fair value	$	2,067,626	$	—	$	—	$	2,067,626

	As of March 31, 2023
Description	Total		Level 1		Level 2		Level 3
Liabilities:
Derivative liabilities, short-term	$	1,008,216	$	—	$	—	$	1,008,216
Derivative liabilities, long-term		759,065		—		—		759,065
Total liabilities at fair value	$	1,767,281	$	—	$	—	$	1,767,281

SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED USEFUL LIVES

Office equipment	5 years
Leasehold improvement	5 years