| Schedule of Related Party Balances |
Accounts
receivable, net — a related party
| Name of Related Party | | Relationship | | Nature | | As of
March 31, 2026 | | | As of
March 31, 2025 | | | Fly E Bike SRL | | Zhou Ou (CEO), owns over 50% equity interest of this entity | | Accounts receivable | | $ | 73,130 | | | $ | 78,565 | | | Accounts receivable – a related party | | | | | | | 73,130 | | | | 78,565 | | | Less: Allowance for credit losses | | | | | | | (41,100 | ) | | | (41,100 | ) | | Accounts receivable, net – a related party | | | | | | $ | 32,030 | | | $ | 37,465 | | Prepayments
and other receivables — related parties
| | | | | | | As of
March 31, | | | As of
March 31, | | | Name of Related Party | | Relationship | | Nature | | 2026 | | | 2025 | | | Fly E Bike SRL | | Zhou Ou (CEO), owns over 50% equity interest of this entity | | Other receivables | | $ | 161,560 | | | $ | — | | | PJMG LLC | | Ruifeng Guo (former CFO who resigned on November 6, 2024), owns over 50% equity interest of this entity | | Prepayments | | | — | | | | 120,000 | | | Prepayments and other receivables – related parties | | | | | | $ | 161,560 | | | $ | 120,000 | | Long-term
prepayment for software development – a related party
| | | | | | | As of
March 31, | | | As of
March 31, | | | Name of Related Party | | Relationship | | Nature | | 2026 | | | 2025 | | | DF Technology US Inc (“DFT”) | | Ruifeng Guo (former CFO who resigned on November 6, 2024), owns over 50% equity interest of this entity | | Long-term prepayment for software development | | $ | — | | | $ | 136,580 | | | Long-term prepayment for software development — a related party | | | | | | $ | — | | | $ | 136,580 | | Revenues
— a related party
| | | | | | | For the Years Ended | | | | | | | | | March 31, | | | Name of Related Party | | Relationship | | Nature | | 2026 | | | 2025 | | | Fly E Bike SRL | | Zhou Ou (CEO), owns over 50% equity interest of this entity | | Product sales | | $ | — | | | $ | 42,010 | | | Revenues — a related party | | | | | | $ | — | | | $ | 42,010 | |
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