v3.26.1
TAXES (Tables)
 12 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
Schedule of Components of the Provision for Income Taxes
   For the Years Ended 
   March 31, 
   2026   2025   2024 
Current tax provision            
Cayman Islands  $-   $-   $- 
Hong Kong   -    -    - 
China   39,923    64,459    127,332 
    39,923    64,459    127,332 
Deferred tax provision (benefit)               
Cayman Islands   -    -    - 
Hong Kong   -    -    - 
China   (682)   48,979    (2,530)
    (682)   48,979    (2,530)
Income tax provision  $39,241   $113,438   $124,802 
Schedule of Reconciliation of Statutory Rates to Effective Tax Rate
   For the Years Ended 
   March 31, 
   2026   2025   2024 
China Statutory income tax rate   25.0%   25.0%   25.0%
Non-taxable items   -    -    0.2%
Non-PRC entity not subject PRC income tax   (17.2)%   (19.2)%   - 
Effect of tax holiday and preferential tax rate   (5.9)%   (4.7)%   (20.0)%
Effect of change in tax rate   -    -    (2.8)%
Change in valuation allowance   (2.2)%   (2.2)%   10.7%
Others   -    -    (0.2)%
Effective tax rate   (0.3)%   (1.1)%   12.9%
Schedule of Deferred Tax Assets and Liabilities
   March 31,   March 31, 
Deferred tax assets  2026   2025 
Allowance for credit loss  $141,940   $100,603 
Reserve for inventory   1,063    909 
Unutilized marketing expenditure and employee education fee   1,322    989 
Operating lease liabilities   19,775    26,709 
Net operating loss carried forward   415,294    233,046 
Total deferred tax assets   579,394    362,256 
Valuation allowance   (559,619)   (335,547)
Deferred tax assets, net of valuation allowance  $19,775   $26,709 
Net off deferred tax liabilities   (12,786)   (21,096)
Deferred tax assets, net  $6,989   $5,613 

 

   March 31,   March 31, 
Deferred tax liabilities  2026   2025 
Finance lease  $5,796   $6,351 
Right-of-use assets   14,699    21,709 
Deferred tax liabilities   20,495    28,060 
Net off deferred tax assets   (12,786)   (21,096)
Deferred tax liabilities, net  $7,709   $6,964 
Schedule of Movement of the Valuation Allowance
   For the Years Ended
March 31,		 
Valuation allowance  2026   2025 
Beginning balance  $335,547   $445,403 
Current year addition (reduction)   201,079    (108,274)
Exchange difference   22,993    (1,582)
Ending balance  $559,619   $335,547 
Schedule of Taxes Payable
   March 31,   March 31, 
   2026   2025 
Income tax payable  $93,376   $78,257 
Value added tax payable   165,544    137,640 
Other taxes payable   2,084    2,445 
Total taxes payable  $261,004   $218,342