v3.26.1
Accounts Receivable, Net and Accounts Receivable, Net – Related Party
 12 Months Ended
Mar. 31, 2026
Accounts Receivable, Net and Accounts Receivable, Net – Related Party [Abstract]  
ACCOUNTS RECEIVABLE, NET AND ACCOUNTS RECEIVABLE, NET – RELATED PARTY

NOTE 3 — ACCOUNTS RECEIVABLE, NET AND ACCOUNTS RECEIVABLE, NET – RELATED PARTY

 

Accounts receivable, net and accounts receivables, net – related party consists of the following:

 

   March 31, 
   2026   2025 
Accounts receivable, gross  $73,872   $1,288,000 
Accounts receivable – related party, gross   769,231    
-
 
Less: allowance for expected credit loss   (8,275)   (100,535)
Total  $834,828   $1,187,465 

 

The aging analysis of gross accounts receivable, including related party balance, based on the due date is as follow:

 

   March 31, 
   2026   2025 
Not yet past due  $
-
   $6,410 
Within 30 days past due   416,180    1,028,984 
31 to 60 days past due   407,693    
-
 
Over 90 days   19,230    252,606 
Total  $843,103   $1,288,000 

 

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

 

   March 31, 
   2026   2025 
Balance at beginning of the year  $(100,535)  $(4,306)
Provision   (122,278)   (96,229)
Write-offs   214,538    
-
 
Ending balance  $(8,275)  $(100,535)