| ACCOUNT RECEIVABLES, NET |
NOTE
3. ACCOUNT RECEIVABLES, NET
Accounts
receivables, net consisted of the following at December 31, 2025 and March 31, 2025:
SCHEDULE
OF ACCOUNTS RECEIVABLES, NET
| | |
December 31, 2025 | | |
March 31, 2025 | |
| Accounts receivable | |
$ | 172,385 | | |
| 25,213 | |
| Less: allowance for doubtful accounts | |
| - | | |
| (17,733 | ) |
| Accounts receivable, net | |
$ | 172,385 | | |
| 7,480 | |
The
movement of allowance for doubtful accounts are as follows:
SCHEDULE OF MOVEMENT OF ALLOWANCE FOR DOUBTFUL ACCOUNTS
| | |
December 31, 2025 | | |
March 31, 2025 | |
| Beginning balance | |
$ | 17,733 | | |
| - | |
| Write-off | |
| (17,733 | ) | |
| - | |
| Addition | |
| - | | |
| 17,708 | |
| Exchange difference | |
| - | | |
| 25 | |
| Ending balance | |
$ | - | | |
| 17,733 | |
|
NOTE
3. ACCOUNT RECEIVABLES, NET
Accounts
receivable, net consisted of the following at March 31, 2025 and 2024:
SCHEDULE
OF ACCOUNTS RECEIVABLES, NET
| | |
March 31, 2025 | | |
March 31, 2024 | |
| Accounts receivable | |
$ | 25,213 | | |
| - | |
| Less: allowance for doubtful accounts | |
| (17,733 | ) | |
| - | |
| Accounts receivable, net | |
$ | 7,480 | | |
$ | - | |
The
movement of allowance for doubtful accounts are as follows:
SCHEDULE OF MOVEMENT OF ALLOWANCE FOR DOUBTFUL ACCOUNTS
| | |
March 31, 2025 | | |
March 31, 2024 | |
| Beginning balance | |
$ | - | | |
| - | |
| Write-off | |
| | | |
| | |
| Addition | |
| 17,708 | | |
| - | |
| Exchange difference | |
| (25 | ) | |
| - | |
| Ending balance | |
$ | 17,733 | | |
| - | |
|