v3.26.1
ACCOUNTS RECEIVABLE, NET
12 Months Ended
Mar. 31, 2026
Accounts Receivable, after Allowance for Credit Loss [Abstract]  
ACCOUNTS RECEIVABLE, NET

NOTE 3 — ACCOUNTS RECEIVABLE, NET

 

Accounts receivable, net consists of the following:

 

   March 31,   March 31, 
   2026   2025 
Accounts receivable  $6,183,422   $4,644,586 
Less: allowance for credit loss   (1,772,057)   (668,195)
Accounts receivable, net  $4,411,365   $3,976,391 

 

The Company’s accounts receivable primarily include balance due from customers when the Company’s products have been sold and delivered to customers or service rendered to customers, which has not been collected as of the balance sheet dates.

 

Allowance for credit loss movement is as follows:

 

   For the Year Ended
March 31,
 
   2026   2025 
Beginning balance  $668,195   $133,449 
Additions   1,425,687    538,494 
Reversal   (16)   (41)
Written off   (385,987)   - 
Foreign currency translation adjustments   64,178    (3,707)
Ending balance  $1,772,057   $668,195