Note 5 – ACCOUNTS RECEIVABLE, NET | | | As of March 31, | | | | | 2026 | | | 2025 | | | | | | | | | | | Accounts receivable | | $ | 9,060,238 | | | $ | 8,624,756 | | | Less: allowance for credit losses | | | (7,779,173 | ) | | | (7,670,556 | ) | | Accounts receivable, net | | $ | 1,281,065 | | | $ | 954,200 | | The following table represent the movement of the allowance for credit losses: | | | For the years ended
March 31, | | | | | 2026 | | | 2025 | | | | | | | | | | | Balance at the beginning of the year | | $ | 7,670,556 | | | $ | 7,770,556 | | | Additions charged to (recovery of) credit losses | | | 108,617 | | | | (100,000 | ) | | Balance at the end of the year | | $ | 7,779,173 | | | $ | 7,670,556 | |
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