v3.26.1
Inventories, Net
 12 Months Ended
Mar. 31, 2026
Inventories, Net [Abstract]  
INVENTORIES, NET

NOTE 5 — INVENTORIES, NET

 

Inventories consist of finished goods held for different sub-projects and customer orders, including robotics equipment sourced for a project with a Korean customer, for which the related revenue has not yet been recognized. The movement of inventories is as follows:

 

    March 31,
2026		     March 31,
2025		  
Finished goods   $ 1,143,075     $ 130,809  
Less: allowance for impairment inventories     (321,949 )     (130,809 )
Ending balance   $ 821,126     $ —  

 

Allowance for impaired inventories was as follows:

 

    March 31,
2026		     March 31,
2025		  
Balance at beginning of the year   $ 130,809     $ 131,468  
Provision     209,277       —  
Written off     (30,232 )        
Exchange adjustment     12,095       (659 )
Ending balance   $ 321,949     $ 130,809