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 — third parties, net, consists of the following:

 

    As of
March 31,		  
    2025     2026  
    USD     USD  
Accounts receivable – third parties     3,125,187       2,489,516  
Less: allowance for credit loss     (22,794 )     (22,794 )
Accounts receivable, net     3,102,393       2,466,722  

 

Accounts receivable- related parties, net, consists of the following:

 

    As of
March 31,		  
    2025     2026  
    USD     USD  
Accounts receivable – related parties     —       36,907  
Less: allowance for credit loss     —       —  
Accounts receivable, net     —       36,907  

 

The movements in the allowance for credit loss for the years ended March 31, 2025 and 2026 were as follows:

 

    For the years ended
March 31,		  
    2025     2026  
    USD     USD  
Balance at beginning of the year     22,794       22,794  
Current provision (recoveries)     —       —  
Written off     —       —  
Balance at end of the year     22,794       22,794  

 

Subsequent to the year ended March 31, 2026, USD 2,164,523 and USD 36,527 of accounts receivable for third parties and related parties have been received, respectively.