5. ACCOUNTS RECEIVABLE

Accounts receivable mainly includes monthly service commission receivables due from Partner Platforms and other companies of operating lease, and service fee receivables due from automobile purchasers.

As of March 31, 2026 and 2025, accounts receivable was comprised of the following:

Movement of allowance for credit losses for the years ended March 31, 2026 and 2025 are as follows:

There were no recoveries of accounts receivable that had been written off in prior periods during the year ended March 31, 2026.