v3.26.1
Inventories
12 Months Ended
Mar. 31, 2026
Inventories [Abstract]  
INVENTORIES
5.INVENTORIES

 

Inventories consisted of the following:

 

   As of March 31, 
   2026   2025 
Raw materials  $1,378,081   $813,306 
Finished goods   32,776    223,854 
Work in process   220,733    158,182 
Inventory in transit (1)   669,626    566,538 
Inventories  $2,301,216   $1,761,880 

 

(1)Inventory in transit represents products shipped but control has not yet been transferred to customers as of the balance sheet dates.

 

The Group recognized inventory write-down of $68,783, $128,241 and $188,268 for the years ended March 31, 2026, 2025 and 2024, respectively.