| Schedule of Prepayments, Deposits and Other Receivables, Net |
Prepayments, deposits and other receivables, net consist of the following: | | | March 31,
2026 | | | March 31,
2025 | | | Prepayments of service fee | | $ | 136,822 | | | $ | 144,315 | | | Prepaid research and development consulting fee | | | 12,170,032 | | | | 6,500,624 | | | Prepayments of goods | | | 2,856,550 | | | | 1,664,247 | | | Amount due from employees | | | 106,169 | | | | 950,459 | | | Deposits | | | 119,548 | | | | 93,673 | | | Third party receivables | | | 3,331,487 | | | | — | | | Other receivables | | | 630,014 | | | | 146,579 | | | Less: allowance for impairment of prepayments | | | (54,702 | ) | | | — | | | Less: allowance for expected credit loss | | | (722,428 | ) | | | (142,722 | ) | | Prepayments, deposits and other current receivables, net | | | 18,573,492 | | | | 9,357,175 | | | Less: amounts classified as non-current assets | | | (10,443,032 | ) | | | (6,035,922 | ) | | Amounts classified as current assets | | $ | 8,130,460 | | | $ | 3,321,253 | |
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| Schedule of Movement of Allowance for Expected Credit Loss |
The movement of allowance for expected credit loss is as follow: | | | March 31,
2026 | | | March 31,
2025 | | | Balance at beginning of the year | | $ | 142,722 | | | $ | 91,707 | | | Provision | | | 555,853 | | | | 51,763 | | | Exchange adjustment | | | 23,853 | | | | (748 | ) | | Ending balance | | $ | 722,428 | | | $ | 142,722 | |
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