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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
3 Months Ended
Jun. 30, 2025
Accounting Policies [Abstract]  
SCHEDULE OF REVENUE RECOGNITION

The Company recognized the following forms of revenue for the three months ended June 30, 2025 and 2024:

 

   2025   2024 
   $   $ 
Technology fees   3,371,392    3,016,250 
Device sales   502,601    185,493 
Revenue recognized   3,873,993    3,201,743 
SCHEDULE OF INVENTORIES

 

   June 30, 2025   March 31, 2025 
   $   $ 
Raw material   1,015,013    1,225,665 
Finished goods   768,413    329,720 
           
Inventories   1,783,426    1,555,385 
SCHEDULE OF FAIR VALUE OF FINANCIAL INSTRUMENTS

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

 

  

As of June 30, 2025

 
Description  Total   Level 1   Level 2   Level 3 
Assets:                    
Cash  $391,392   $391,392   $   $ 
Total assets at fair value  $391,392   $391,392   $   $ 
                     
Liabilities:                    
Derivative liabilities, short-term  $438,162   $   $   $438,162 
Derivative liabilities, long-term   1,481,522            1,481,522 
Total liabilities at fair value  $1,919,684   $   $   $1,919,684 

 

  

As of March 31, 2025

 
Description  Total   Level 1   Level 2   Level 3 
Assets:                    
Cash  $365,145   $365,145   $   $ 
Total assets at fair value  $365,145   $365,145   $   $ 
                     
Liabilities:                    
Derivative liabilities, short-term  $424,200   $   $   $242,200 
Derivative liabilities, long-term   1,478,717            1,478,717 
Total liabilities at fair value  $1,902,917   $   $   $1,902,917 
SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED USEFUL LIVES

 

Office equipment 5 years
Leasehold improvement 5 years