v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 6 Months Ended 12 Months Ended
Sep. 30, 2025
Mar. 31, 2025
Accounting Policies [Abstract]    
Schedule of Non-Controlling Interest Equity

As of September 30, 2025 and March 31, 2025, non-controlling interest equity consisted of the following:

 

   Percentage of    As of 
 
Entity		  
 		 ownership of
non-controlling
interest		  
 		  
 		 September 30,
2025		  
 		  
 		 March 31,
2025		  
 
Shanghai         45%  $33,576   $65,652 
Beijing   45%   910,063    867,501 
Qinghai   45%   162,523    193,753 
Harbin   45%   374,624    436,332 
Zhengzhou   45%   245,742    277,424 
Chengdu   45%   279,492    268,966 
Guangzhou   45%   328,754    310,888 
Changchun   45%   252,742    275,496 
Hefei   45%   189,983    278,903 
Hangzhou   45%   421,623    437,487 
Tianjin   45%   534,253    477,013 
Shenzhen   45%   97,650    122,690 
Qingdao   45%   93,365    93,626 
Kunming   45%   798,503    740,138 
Xi’an   45%   170,986    174,271 
Shijiazhuang   45%   641,522    652,868 
Ningbo   45%   191,982    192,754 
Chongqing   45%   131,265    156,366 
Changyun (1)   45%   47,005    48,995 
Suzhou   45%   14,778    10,800 
Changzhou   45%   3,503    5,096 
Zibo   45%   7,098    — 
Total non-controlling interest       $5,931,032   $6,087,019 
(1)On March 17, 2023, the shareholders of the Changyun approved a reduction of its registered capital from RMB5.0 million ($699,007) to RMB1.0 million ($139,801). RMB704,000 ($98,220) of capital contribution was returned to the NCI during the year ended March 31, 2024 and the remaining of RMB1,096,000 ($179,185) of capital contribution was fully returned to the NCI during the year ended March 31, 2025.

As of March 31, 2025 and 2024, non-controlling interest equity consisted of the following:

 

   Percentage of ownership of   As of 
Entity  non-controlling interest   March 31,
2025		   March 31,
2024		 
Shanghai   45%  $65,652   $234,941 
Beijing   45%   867,501    771,142 
Qinghai   45%   193,753    235,710 
Harbin   45%   436,332    463,615 
Zhengzhou   45%   277,424    361,825 
Chengdu   45%   268,966    260,054 
Guangzhou   45%   310,888    279,086 
Changchun   45%   275,496    331,372 
Hefei   45%   278,903    262,357 
Hangzhou   45%   437,487    448,796 
Tianjin   45%   477,013    401,220 
Shenzhen   45%   122,690    147,123 
Qingdao   45%   93,626    95,005 
Kunming   45%   740,138    649,401 
Xi’an   45%   174,271    260,115 
Shijiazhuang   45%   652,868    601,817 
Ningbo   45%   192,754    180,341 
Chongqing   45%   156,366    166,827 
Changyun (1)   45%   48,995    214,686 
Nanjing (2)   45%   —    — 
Suzhou   45%   10,800    — 
Changzhou   45%   5,096    — 
Zibo   45%   —    — 
Total non-controlling interest       $6,087,019   $6,365,433 
●On March 17, 2023, the shareholders of the Changyun approved a reduction of its registered capital from RMB5.0 million ($699,007) to RMB1.0 million ($139,801). RMB704,000 ($98,220) of capital contribution was returned to the NCI during the year ended March 31, 2024 and the remaining of RMB1,096,000 ($179,185) of capital contribution was fully returned to the NCI during the year ended March 31, 2025.
  
●The entity was dissolved on October 15, 2024.
Schedule of Inventories, Net and Property and Equipment, Net

Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization of property and equipment are provided using the straight-line method over their expected useful lives, as follows:

 

    Useful Life  
Electronic equipment   3 years  
Machinery and equipment   5 years  
Motor vehicles   4 years  
Office furniture   5 years  
Leasehold improvement   Lesser of useful life and lease term  

Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization of property and equipment are provided using the straight-line method over their expected useful lives, as follows:

 

  Useful Life
Electric equipment  3 years
Machinery and equipment  5 years
Motor vehicles  4 years
Office furniture  5 years
Leasehold improvement 
Lesser of useful life and lease term
Schedule of Currency Exchange Rates

The following table outlines the currency exchange rates that were used in creating the financial statements in this report:

 

    For the Six Months Ended
September 30, 2025		   For the Six Months Ended
September 30, 2024		   March 31, 2025  
    Period-end 
spot rate		   Average
rate		   Period-end
spot rate		   Average
rate		   Year-end 
spot rate		   Average
rate		  
US$ against RMB   US$1=RMB 7.1203   US$1=RMB 7.1946   US$1=RMB 7.0149   US$1=RMB 7.2008   US$1=RMB 7.2579   US$1=RMB 7.2168  
US$ against HK$   US$1= HK$ 7.7813   US$1= HK$ 7.8126   US$1= HK$ 7.7702   US$1= HK$ 7.8083   US$1= HK$ 7.7793   US$1= HK$ 7.7928  

The following table outlines the currency exchange rates that were used in creating the financial statements in this report:

 

    March 31, 2025   March 31, 2024   March 31, 2023
    Year-end   Average   Year-end   Average   Year-end   Average
    spot rate   rate   spot rate   rate   spot rate   rate
US$ against RMB   US$1=RMB 7.2579   US$1=RMB 7.2168   US$1=RMB 7.2221   US$1=RMB 7.1530   US$1=RMB 6.8680   US$1=RMB 6.8526
US$ against HK$   US$1= HK$ 7.7793   US$1= HK$ 7.7928    —    —    —    —
Schedule of Revenue Recognition

The Company’s disaggregation of revenues for the six months ended September 30, 2025 and 2024 are as the following:

 

   For the Six Months Ended 
   September 30, 
   2025   2024 
Revenue from sales of equipment  $6,873,504   $5,480,454 
Revenue from maintenance services   377,585    595,531 
Revenue from leasing of equipment   536,401    632,556 
Revenue from financing   2,775    3,937 
Total revenue  $7,790,265   $6,712,478 
Timing of revenue recognition          
Equipment transferred at a point in time   6,873,504    5,480,454 
Services rendered over time   916,761    1,232,024 
Total revenue  $7,790,265   $6,712,478 

The Company’s disaggregation of revenues for the years ended March 31, 2025, 2024 and 2023 are as the following:

 

   For the Years Ended 
   March 31, 
   2025   2024   2023 
Revenue from sales of equipment  $11,020,511   $13,627,509   $15,117,845 
Revenue from maintenance services   1,207,687    2,090,109    2,184,692 
Revenue from leasing of equipment   1,236,517    1,234,320    1,109,840 
Revenue from financing   7,397    12,019    12,935 
Total revenue  $13,472,112   $16,963,957   $18,425,312 
Timing of revenue recognition               
Equipment transferred at a point in time  $11,020,511   $13,627,509   $15,117,845 
Services rendered over time   2,451,601    3,336,448    3,307,467 
Total revenue  $13,472,112   $16,963,957   $18,425,312