PLANT AND EQUIPMENT

12 Months Ended

Mar. 31, 2022

Property, Plant and Equipment [Abstract]

PLANT AND EQUIPMENT

9. PLANT AND EQUIPMENT

Plant and equipment consists of the following as of March 31, 2022 and 2021:

	2022			2021
Production plant	$	74,034		$	71,642
Motor vehicles		1,192,296			1,020,893
Office equipment		28,191			14,073
		1,294,521			1,106,608
Less: accumulated depreciation		(458,102	)		(312,631	)
Plant and equipment, net	$	836,419		$	793,977

Depreciation expense for the years ended March 31, 2022 and 2021 was $132,152 and $101,014, respectively.