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

NOTE 3 – ACCOUNTS RECEIVABLE, NET

 

Accounts receivable consisted of the following:

 

    As of
March 31,
2026
    As of
March 31,
2025
 
Accounts receivable   $ 1,664,543     $ 1,317,031  
Less: allowance for doubtful accounts     (763,247 )     (599,322 )
Total accounts receivable, net   $ 901,296     $ 717,709  

 

The following summarizes the changes to the allowance for expected credit losses related to our accounts receivable:

 

    As of
March 31,
2026
    As of
March 31,
2025
 
Beginning balance   $ 599,322     $ 443,163  
Provision for (Reversal of) bad debts     128,948       128,929  
Effect of translation     34,977       27,230
Ending balance   $ 763,247     $ 599,322  

 

Provisions for doubtful accounts were $128,948, $128,929 and $446,452 for the years ended March 31, 2026, 2025 and 2024, respectively.