Income Taxes (Tables)
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12 Months Ended |
Mar. 31, 2026 |
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| Income Taxes [Abstract] |
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| Schedule of Income Tax |
Income tax consists of the followings: | | | March 31,
2026 | | | March 31,
2025 | | | March 31,
2024 | | | Current income taxes | | $ | 2,670 | | | $ | 171,683 | | | $ | 297,284 | | | Deferred income taxes | | | (1,314,494 | ) | | | (196,288 | ) | | | (187,662 | ) | | (Benefit from) provision for income taxes | | $ | (1,311,824 | ) | | $ | (24,605 | ) | | $ | 109,622 | |
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| Schedule of Statutory and Effective Tax Expenses |
The following table provides the reconciliation of the differences between the statutory and effective tax expenses for the years ended March 31, 2026, 2025 and 2024: | | | March 31,
2026 | | | March 31,
2025 | | | March 31,
2024 | | | Income before income taxes | | $ | (6,962,203 | ) | | $ | 3,157,960 | | | $ | 2,927,447 | | | Cayman Islands statutory income tax rate | | | 0 | % | | | 0 | % | | | 0 | % | | Income taxes computed at Cayman Islands statutory income tax rate | | | — | | | | — | | | | — | | | | | | | | | | | | | | | | | PRC statutory income tax rate | | | 25 | % | | | 25 | % | | | 25 | % | | Income tax computed at statutory income tax rate | | | (1,740,551 | ) | | | 789,490 | | | | 731,862 | | | Tax effect on additional deductible expense | | | (1,219,173 | ) | | | (521,082 | ) | | | (345,014 | ) | | Tax effect on non-deductible expense | | | 1,514,504 | | | | 33,721 | | | | 20,496 | | | Tax effect on preferential tax rates | | | 133,396 | | | | (326,734 | ) | | | (297,722 | ) | | (Benefit from) provision for income taxes | | $ | (1,311,824 | ) | | $ | (24,605 | ) | | $ | 109,622 | | The following table reconciles the statutory rate to the Company’s effective tax rate for the year ended March 31, 2026, 2025 and 2024: | | | March 31,
2026 | | | March 31,
2025 | | | March 31,
2024 | | | Cayman Islands statutory income tax rate | | | 0 | % | | | 0 | % | | | 0 | % | | PRC statutory income tax rate | | | 25.0 | % | | | 25.0 | % | | | 25.0 | % | | Tax effect on additional deductible expense | | | 17.5 | % | | | (16.6 | )% | | | (11.8 | )% | | Tax effect on non-deductible expense | | | (21.8 | )% | | | 1.1 | % | | | 0.7 | % | | Tax effect on preferential tax rates | | | (1.9 | )% | | | (10.3 | )% | | | (10.2 | )% | | Effective income tax rate | | | 18.8 | % | | | (0.8 | )% | | | 3.7 | % |
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| Schedule of Deferred Tax Assets |
The significant components of deferred tax assets are as follows: | | | March 31,
2026 | | | March 31,
2025 | | | Allowance for expected credit loss | | $ | 684,837 | | | $ | 465,083 | | | Net operating loss carry forwards | | | 1,156,253 | | | | — | | | ROU/lease liability | | | 6,196 | | | | — | | | Impairment for inventories | | | 15,973 | | | | 19,621 | | | Valuation allowance | | | — | | | | — | | | Deferred tax assets | | $ | 1,863,259 | | | $ | 484,704 | |
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| Schedule of Movement of Deferred Tax Assets |
The movement of deferred tax assets is as follows: | | | March 31,
2026 | | | March 31,
2025 | | | March 31,
2024 | | | Balance at beginning of the year | | $ | 484,704 | | | $ | 290,967 | | | $ | 110,064 | | | Charged to income – operating loss | | | 1,123,056 | | | | — | | | | — | | | Credited to income – allowance for expected credit loss | | | 189,955 | | | | 196,288 | | | | 167,795 | | | Credited to income/(loss) – ROU/lease liability | | | 6,018 | | | | — | | | | — | | | Credited to (loss)/income – impairment for inventories | | | (4,535 | ) | | | — | | | | 19,867 | | | Exchange adjustment | | | 64,061 | | | | (2,551 | ) | | | (6,759 | ) | | Ending balance | | $ | 1,863,259 | | | $ | 484,704 | | | $ | 290,967 | |
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