v3.25.2
Accounts Receivable, Net
12 Months Ended
Mar. 31, 2025
Accounts Receivable, Net [Abstract]  
ACCOUNTS RECEIVABLE, NET

NOTE 3 – ACCOUNTS RECEIVABLE, NET

 

Accounts receivable consisted of the following as of March 31, 2025 and 2024:

 

   As of March 31, 
   2025   2024 
         
Accounts receivable – third parties  $3,383,777   $3,046,298 
Total accounts receivable, gross   3,383,777    3,046,298 
Less: allowance for credit loss   (2,082,442)   (1,731,517)
Accounts receivable, net  $1,301,335   $1,314,781 

 

Changes of allowance for credit loss for accounts receivable for the fiscal years ended March 31, 2025 and 2024 are as follows:

 

   For the years ended
March 31,
 
   2025   2024 
         
Beginning balance  $1,731,517   $1,522,739 
Provision of allowance for expected credit loss   263,972    285,264 
Exchange rate difference   86,953    (76,486)
Ending balance  $2,082,442   $1,731,517 

 

For the years ended March 31, 2025 and 2024, the Company record credit loss provision of $263,972 and $285,264, respectively.