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, net consists of the following:

 

   March 31, 
   2025   2024 
Accounts receivable, gross  $1,288,000   $638,181 
Less: allowance for expected credit loss   (100,535)   (4,306)
Total  $1,187,465   $633,875 

  

The aging analysis of accounts receivable, gross based on the due date is as follow:

 

   March 31, 
   2025   2024 
Not yet past due  $6,410   $612,027 
Within 30 days past due   1,028,984    
-
 
31 to 60 days past due   
-
    26,154 
Over 90 days   252,606    
-
 
Total  $1,288,000   $638,181 

  

The movement of allowances for expected credit loss is as follow:

 

   March 31, 
   2025   2024 
Balance at beginning of the year  $(4,306)  $(8,002)
(Provision) Reversal   (96,229)   3,696 
Ending balance  $(100,535)  $(4,306)