v3.26.1
ACCOUNTS RECEIVABLE, NET (Tables)
 12 Months Ended
Mar. 31, 2026
Credit Loss [Abstract]  
SCHEDULE OF ACCOUNTS RECEIVABLE, NET

Accounts receivable, net, consists of the following:

 

   2025   2026 
   As of March 31, 
   2025   2026 
   US$   US$ 
Accounts receivable   4,015,652    6,123,875 
Less : Allowance for credit loss   (249,295)   (567,648)
Accounts receivable, net   3,766,357    5,556,227 
SCHEDULE OF MOVEMENTS IN ALLOWANCE FOR CREDIT LOSS

The changes in the allowance for credit loss were as follows:

 

   2025   2026 
   As of March 31, 
   2025   2026 
   US$   US$ 
         
Balance at beginning of year   281,598    249,295 
Allowance acquired through business acquisitions   -    70,719 
Allowance for expected credit loss   99,263    371,299 
Write-back of allowance for credit loss   (131,566)   (123,665)
Balance at end of year   249,295    567,648