Prepaid Expenses and Other Current Assets, Net

12 Months Ended

Mar. 31, 2026

Prepaid Expenses and Other Current Assets, Net [Abstract]

PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET

NOTE 4 — PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET

Prepaid expenses and other current assets, net consist of the following:

	March 31,
	2026			2025
Prepaid expenses, gross	$	178,636		$	22,682
Prepayment for internal use software costs		802,817			-
Deposits, gross		30,490			28,743
Receivable from disposal of equity security (see Note 15)		85,347			-
Other receivables		764			-
Less: allowance for expected credit loss		(668	)		(166	)
Total		1,097,386			51,259
Portion classified as non-current asset		(802,817	)		-
Current portion	$	294,569		$	51,259

Prepayment for internal-use software costs of $802,817 was the cost incurred in application development stage. The cost will be capitalized as internal-use software when the preliminary project stage is completed, the management of the Company implicitly and explicitly authorizes and commits to funding the project and it is probable that the project will be completed, and the software will be used to perform the intended function.

The movement of allowances for expected credit loss is as follow:

	March 31,
	2026			2025
Balance at beginning of the year	$	(166	)	$	(165	)
Provision		(502	)		(1	)
Ending balance	$	(668	)	$	(166	)