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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
SCHEDULE OF REVENUE RECOGNITION

The Company recognized the following forms of revenue for the three and nine months ended December 31, 2024, and 2023:

  

   2024   2023   2024   2023 
  

Three months ended

December 31

  

Nine months ended

December 31

 
   2024   2023   2024   2023 
    $     $     $     $  
Technology fees   3,386,584    2,780,094    9,467,648    8,280,473 
Device sales   232,524    192,878    620,049    604,561 
Total   3,619,108    2,972,972    10,087,697    8,885,034 
SCHEDULE OF INVENTORIES

  

   December 31, 2024   March 31, 2024 
    $     $  
Raw material   896,216    1,128,700 
Finished goods   673,869    750,702 
           
Inventories   1,570,085    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 December 31, 2024 
Description  Total   Level 1   Level 2   Level 3 
Assets:                    
Cash  $509,601   $509,601   $   $ 
Total assets at fair value  $509,601   $509,601   $   $ 
                     
Liabilities:                    
Derivative liabilities, short-term  $412,941   $   $   $412,941 
Derivative liabilities, long-term   1,507,271            1,507,271 
Total liabilities at fair value  $1,920,212   $   $   $1,920,212 

 

   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