FEDERALLY GUARANTEED LOANS	12 Months Ended
Mar. 31, 2026
Federally Guaranteed Loans
FEDERALLY GUARANTEED LOANS	7. FEDERALLY GUARANTEED LOANS Economic Injury Disaster Loan (“EIDL”) In April 2020, the Company received $370,900 from the U.S. Small Business Administration (SBA) under the captioned program. The loan has a term of 30 years and an interest rate of 3.75% per annum, without the requirement for payment in its first 12 months. The Company may prepay the loan without penalty at will. In May 2021, the Company received an additional $499,900 from the SBA under the same terms. As of March 31, 2026, the Company recorded accrued interest of $nil for the EIDL loan (March 31, 2025: $ Nil). Interest expense on the above loan was $43,610 and $32,655 for the years ended March 31, 2026 and 2025, respectively.

FEDERALLY GUARANTEED LOANS

12 Months Ended

Mar. 31, 2026

7. FEDERALLY GUARANTEED LOANS

Economic Injury Disaster Loan (“EIDL”)

In April 2020, the Company received $370,900 from the U.S. Small Business Administration (SBA) under the captioned program. The loan has a term of 30 years and an interest rate of 3.75% per annum, without the requirement for payment in its first 12 months. The Company may prepay the loan without penalty at will.

In May 2021, the Company received an additional $499,900 from the SBA under the same terms.

As of March 31, 2026, the Company recorded accrued interest of $nil for the EIDL loan (March 31, 2025: $ Nil).

Interest expense on the above loan was $43,610 and $32,655 for the years ended March 31, 2026 and 2025, respectively.