v3.26.1
ACCOUNTS RECEIVABLE, NET
 6 Months Ended 12 Months Ended
Sep. 30, 2025
Mar. 31, 2025
Accounts Receivable, after Allowance for Credit Loss [Abstract]    
ACCOUNTS RECEIVABLE, NET

NOTE 3 — ACCOUNTS RECEIVABLE, NET

 

Accounts receivable, net consists of the following:

 

   September 30,   March 31, 
   2025   2025 
Accounts receivable  $5,768,164   $4,644,586 
Less: allowance for credit loss   (1,138,664)   (668,195)
Accounts receivable, net  $4,629,500   $3,976,391 

 

The Company’s accounts receivable primarily include balance due from customers when the Company’s products have been sold and delivered to customers or service rendered to customers, which has not been collected as of the balance sheet dates.

 

Allowance for credit loss movement is as follows:

 

   September 30,   March 31, 
   2025   2025 
Beginning balance  $668,195   $133,449 
Additions   452,824    538,494 
Reversal   —    (41)
Foreign currency translation adjustments   17,645    (3,707)
Ending balance  $1,138,664   $668,195 

NOTE 3 — ACCOUNTS RECEIVABLE, NET

 

Accounts receivable, net consists of the following:

 

   March 31,   March 31, 
   2025   2024 
Accounts receivable  $4,644,586   $5,100,595 
Less: allowance for credit loss   (668,195)   (133,449)
Accounts receivable, net  $3,976,391   $4,967,146 

 

The Company’s accounts receivable primarily include balance due from customers when the Company’s products have been sold and delivered to customers or service rendered to customers, which has not been collected as of the balance sheet dates.

 

Allowance for credit loss movement is as follows:

 

   March 31,   March 31, 
   2025   2024 
Beginning balance  $133,449   $256,882 
Additions   538,494    11,738 
Reversal   (41)   (123,647)
Foreign currency translation adjustments   (3,707)   (11,524)
Ending balance  $668,195   $133,449