SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Mar. 31, 2025

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of currency exchange rates

		As of March 31,
		2025				2024				2023
RMB to USD Year End			7.1782				7.0950				6.8676
RMB to USD Average Rate			7.1391				7.1080				6.8516
HKD to USD Year End			7.7785				7.8264				7.8499
HKD to USD Average Rate			7.7925				7.8238				7.8389

Schedule of estimated useful lives of property, plant and equipment

Category		Estimated useful lives
Plant and machinery		5 to 10 years
Buildings		20 years
Motor vehicles		5 to 10 years
Office equipment		5 years

Schedule of estimated useful lives of intangible assets

Category		Estimated useful lives
Patent		7 years
Software		5 years
Customer base		10 years
Operating license		22 years
Land use rights		23-35 years

Schedule of concentration of customers of total revenue

		For the years ended March 31,
		2025				2024		2023
Customer A			18	%		13%		14%
Customer B		*				16%		13%
Customer C		*				11%		13%
Customer D		*				11%		*

Schedule of concentration of company's net accounts receiavable

		As of March 31,
		2025				2024
Customer A			33	%			26	%
Customer C			10	%			16	%
Customer D			12	%			15	%

Schedule of Concentration of suppliers

		For the years ended March 31,
		2025				2024				2023
Supplier A			22	%		*				*
Supplier B		*					10	%		*
Supplier C			10	%		*				*
Supplier D		*					12	%			10	%
Supplier E			12	%		*				*