v3.26.1
Accrued Expenses and Other Current Liabilities
 12 Months Ended
Mar. 31, 2026
Payables and Accruals [Abstract]  
Accrued Expenses and Other Current Liabilities

Note 9 - Accrued Expenses and Other Current Liabilities

 

                 
    As of March 31,
    2026   2025
Payroll payable   $ 236,717     $ 156,932  
VAT and other taxes payable     222,937       245,739  
Refundable deposits (1)       265,178        4,136  
Funds received on behalf and payable to third-party vendors (2)       979,551       —  
Others     917,608       311,520  
Accrued expenses and other current liabilities   $ 2,621,991     $ 718,327  

 

(1) Refundable deposits were primarily security deposits held for students and campus vendors.

 

(2) The amounts primarily consist of sales proceeds collected from school dining halls on behalf of third-party merchants pending remittance.