v3.26.1
ACCOUNTS RECEIVABLE, NET (Tables)
 12 Months Ended
Mar. 31, 2026
Credit Loss [Abstract]  
SCHEDULE OF ACCOUNTS RECEIVABLE

Accounts receivable, net consisted of the following:

 

   2026   2025 
   As of March 31, 
   2026   2025 
         
Accounts receivable – third parties  $489,336   $14,781 
Less: allowance for expected credit loss   (623)   (11)
Accounts receivable – third parties, net  $488,713   $14,770 

 

   2026   2025 
   As of March 31, 
   2026   2025 
         
Accounts receivable – related parties  $1,898,905   $2,840,949 
Less: allowance for expected credit loss   (129,398)   (25,672)
Accounts receivable – related parties, net  $1,769,507   $2,815,277 

 

   2026   2025 
   As of March 31, 
   2026   2025 
         
Accounts receivable  $2,388,241   $2,855,730 
Less: allowance for expected credit loss   (130,021)   (25,683)
Accounts receivable, net  $2,258,220   $2,830,047 
SCHEDULE OF ACCOUNTS RECEIVABLE WITH CREDIT TERMS

Accounts receivable are with credit terms of 90 days. As of the end of each of the financial year, the ageing analysis of accounts receivable – related parties and accounts receivable – third parties, net of allowance for expected credit loss, based on the due date is as follows:

 

   2026   2025 
   As of March 31, 
   2026   2025 
         
0 to 30 days  $933,543   $1,372,602 
31 to 60 days   167,838    440,746 
61 to 90 days   122,610    588,973 
91 to 180 days   381,809    376,345 
181 to 365 days   157,662    43,948 
Over 365 days   494,758    7,433 
           
Balance at end of the year  $2,258,220   $2,830,047 
SCHEDULE OF MOVEMENT OF ALLOWANCE FOR EXPECTED CREDIT LOSS

The movement of allowances for current expected credit losses is as follows:

 

   As of March 31, 
   2026   2025 
         
Balance at beginning of the year  $25,683   $14,011 
Provision for the year   105,019    11,567 
Exchange adjustment   (681)   105 
Total  $130,021   $25,683