v3.26.1
Accounts Receivable, Net
12 Months Ended
Mar. 31, 2026
Accounts Receivable, Net [Abstract]  
ACCOUNTS RECEIVABLE, NET

3 — ACCOUNTS RECEIVABLE, NET

 

Accounts receivable, net consisted of the following:

 

   As of
March 31,
   As of
March 31,
 
   2026   2025 
Accounts receivable  $7,225,971   $541,833 
Allowance of expected credit losses   (176,379)   (75,646)
Accounts receivable, net  $7,049,592   $466,187 

 

Movements of allowance for expected credit losses are as follows:

 

   For the Years Ended 
   March 31, 
   2026   2025 
Beginning balance  $75,646   $
 
Addition   176,379    75,646 
Write off   (75,646)   
 
Ending Balance  $176,379   $75,646 

 

As of March 31, 2026 and 2025, the Company provided allowance for expected credit losses of $176,379 and $75,646 related to accounts receivable from a third-party customer, respectively.