| Schedule of Bank Loans |
Bank loans consist of the following: | Provider | | Loan period | | Interest
rate | | | March 31,
2026 | | | March 31,
2025 | | | Bank of Communications* | | May 30, 2024 to
May 30, 2025 | | | 4.13 | % | | $ | — | | | $ | 281,120 | | | Ping’an Bank** | | February 7, 2025 to
February 6, 2026 | | | 4.50 | % | | | — | | | | 413,411 | | | Industrial Bank* | | November 13, 2024 to
November 13, 2025 | | | 3.80 | % | | | — | | | | 358,290 | | | China Resources Bank of Zhuhai Co., Ltd* | | October 22, 2024 to
October 22, 2025 | | | 4.26 | % | | | — | | | | 292,144 | | | Bank of China* | | December 6, 2024 to
December 5, 2025 | | | 3.55 | % | | | — | | | | 168,038 | | | Bank of China* | | December 24, 2024 to
December 23, 2025 | | | 3.55 | % | | | — | | | | 82,765 | | | Shanghai Pudong Development Bank*** | | December 13, 2024 to
December 13, 2025 | | | 3.20 | % | | | — | | | | 401,007 | | | Bank of Communications** | | May 21, 2025 to May 21, 2026 | | | 4.13 | % | | | 295,738 | | | | — | | | Bank of Communications* | | January 31, 2026 to January 30, 2027 | | | 3.60 | % | | | 434,909 | | | | — | | | Industrial and Commercial Bank of China* | | April 29, 2025 to April 30, 2026 | | | 3.40 | % | | | 205,857 | | | | — | | | Industrial and Commercial Bank of China* | | November 11, 2025 to November 11, 2026 | | | 3.50 | % | | | 663,961 | | | | — | | | Bank of Shanghai* | | June 27, 2025 to June 13, 2026 | | | 3.50 | % | | | 369,672 | | | | — | | | Bank of Shanghai* | | March 3, 2026 to February 4, 2027 | | | 3.50 | % | | | 579,878 | | | | — | | | Shanghai Pudong Development Bank* | | February 3, 2026 to February 3, 2027 | | | 3.05 | % | | | 869,817 | | | | — | | | Agricultural Bank of China* | | November 17, 2025 to November 16, 2026 | | | 2.50 | % | | | 1,449,695 | | | | — | | | China Construction Bank** | | November 14, 2025 to November 14, 2026 | | | 2.75 | % | | | 724,848 | | | | — | | | China Everbright Bank* | | March 11, 2026 to March 10, 2027 | | | 3.40 | % | | | 724,848 | | | | — | | | Short-term bank loans | | | | | | | | $ | 6,319,223 | | | $ | 1,996,775 | | | | | | | | | | | | | | | | | | | Shenzhen Qianhai WeBank Company Limited* | | April 1, 2024 to
March 16, 2026 | | | 13.77 | % | | $ | 28,994 | | | $ | 47,247 | | | Current portion of long-term bank loans | | | | | | | | $ | 28,994 | | | $ | 47,247 | | | | | | | | | | | | | | | | | | | China Construction Bank* | | June 14, 2023 to
June 14, 2026 | | | 4.05 | % | | $ | — | | | $ | 287,872 | | | Bank of China* | | November 20, 2025 to November 20, 2027 | | | 3.20 | % | | | 681,357 | | | | — | | | Non-current portion of long-term bank loans | | | | | | | | $ | 681,357 | | | $ | 287,872 | |
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