Construction In Progress

6 Months Ended

Sep. 30, 2019

Notes to Financial Statements

Construction in progress

Note 8 – Construction in progress

A construction in progress item is not depreciated until the asset is fully constructed for its intended use. Construction in progress consist of the following:

	As of		As of
	September 30, 2019		March 31, 2019
	(unaudited)
Factory	$	-	$	129,453
Workshop		-		519,782
Retail outlet		180,000		-
	$	180,000	$	649,235

Construction in progress relates to unfinished retail outlet construction at Huangshan City, Anhui Province. Construction in process will be transferred to leasehold improvement when it is finished. The workshop will start to depreciate when assets are ready for the intended use.