INTANGIBLE ASSETS

9 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS

NOTE – 7 INTANGIBLE ASSETS

As of December 31, 2023 and March 31, 2023, intangible assets consisted of the following:

	Useful life	December 31, 2023			March 31, 2023
At cost:
Website development cost	5 years	$	21,147		$	21,200
Trademarks	10 years		2,545			2,552
Foreign translation adjustment			127			(59	)
			23,819			23,693
Less: accumulated amortization			(12,129	)		(8,774	)
Foreign translation adjustment			(54	)		18
		$	11,636		$	14,937

Amortization of intangible assets for the three months ended December 31, 2023 and 2022 were $1,126 and $1,125, respectively.

Amortization of intangible assets for the nine months ended December 31, 2023 and 2022 were $3,373 and $3,368, respectively.

As of December 31, 2023, the estimated amortization expense for intangible assets for each of the succeeding five years and thereafter is as follows:

Year ending December 31:	Amount
2024	$	1,128
2025		4,508
2026		4,508
2027		256
2028		256
Thereafter		980
Total	$	11,636