SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

SCHEDULE OF REVENUE RECOGNITION

The Company recognized the following forms of revenue for the fiscal years ended March 31, 2024 and 2023:

	2024		2023
	$		$
Technology fees		11,249,113		8,802,032
Device sales		814,232		837,025
		12,063,345		9,639,057

SCHEDULE OF INVENTORIES

	2024		2023
	$		$
Raw material		1,128,700		1,186,735
Finished goods		750,702		1,150,271
		1,879,402		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 March 31, 2024
Description	Total		Level 1		Level 2		Level 3
Assets:
Cash	$	786,060	$	786,060	$	—	$	—
Total assets at fair value	$	786,060	$	786,060	$	—	$	—
Liabilities:
Derivative liabilities, short-term	$	991,866	$	—	$	—	$	991,866
Derivative liabilities, long-term		1,435,668		—		—		1,435,668
Total liabilities at fair value	$	2,427,534	$	—	$	—	$	2,427,534

	As of March 31, 2023
Description	Total		Level 1		Level 2		Level 3
Assets:
Cash	$	570,460	$	570,460	$	—	$	—
Total assets at fair value	$	570,460	$	570,460	$	—	$	—
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