SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

SCHEDULE OF REVENUE RECOGNITION

The Company recognized the following forms of revenue for the three and six months ended September 30, 2024, and 2023:

	Three months ended September 30				Six months ended September 30
	2024		2023		2024		2023
	$		$		$		$
Technology fees		3,064,814		2,731,461		6,081,064		5,500,379
Device sales		202,032		159,836		387,525		411,683
		3,266,846		2,891,297		6,468,589		5,912,062

SCHEDULE OF INVENTORIES

	September 30, 2024		March 31, 2024
	$		$
Raw material		1,073,409		1,128,700
Finished goods		744,152		750,702
		1,817,561		1,879,402

SCHEDULE OF FAIR VALUE OF FINANCIAL INSTRUMENTS

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

	As of September 30, 2024
Description	Total		Level 1		Level 2		Level 3
Assets:
Cash	$	173,270	$	173,270	$	—	$	—
Total assets at fair value	$	173,270	$	173,270	$	—	$	—
Liabilities:
Derivative liabilities, short-term	$	460,059	$	—	$	—	$	460,059
Derivative liabilities, long-term		1,649,177		—		—		1,649,177
Total liabilities at fair value	$	2,109,236	$	—	$	—	$	2,109,236

	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

SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED USEFUL LIVES

Office equipment	5 years
Leasehold improvement	5 years