PROPERTY, PLANT AND EQUIPMENT

9 Months Ended

Dec. 31, 2021

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT AND EQUIPMENT

8. PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment consists of the following as of December 31, 2021 and March 31, 2021:

	December 31, 2021			March 31, 2021
Production plant	$	73,871		$	71,642
Motor vehicles		1,189,673			1,020,893
Office equipment		28,129			14,073
		1,291,673			1,106,608
Less: accumulated depreciation		(422,070	)		(312,631	)
Plant and equipment, net	$	869,603		$	793,977

Depreciation expense for the three and nine months ended December 31, 2021 and 2020 was $44,164 and $32,051, $115,561 and $83,210, respectively.