| ACCOUNTS RECEIVABLE, NET |
| 5. |
ACCOUNTS RECEIVABLE, NET |
Accounts
receivable and allowance for doubtful accounts as of September 30, 2025 and March 31, 2026 are as follows:
SCHEDULE
OF ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS
| | |
RMB | | |
RMB | | |
USD | |
| | |
As
of September
30, 2025 | | |
As
of March
31, 2026 | |
| | |
RMB | | |
RMB | | |
USD | |
| Accounts receivable | |
| 14,815,743 | | |
| 8,186,367 | | |
| 1,186,774 | |
| Less: allowance for doubtful accounts | |
| (91,886 | ) | |
| (56,070 | ) | |
| (8,128 | ) |
| Total
Accounts receivable, net | |
| 14,723,857 | | |
| 8,130,297 | | |
| 1,178,646 | |
The
roll-forward of the allowance for doubtful accounts related to accounts receivable for the year ended September 30, 2025 and for the
six months ended March 31, 2026 were as follows:
SCHEDULE
OF ALLOWANCE FOR DOUBTFUL ACCOUNTS RELATED TO ACCOUNTS RECEIVABLE
| | |
RMB | | |
RMB | | |
USD | |
| | |
For the year ended
September 30, 2025 | | |
For
the six months ended
March
31, 2026 | |
| | |
RMB | | |
RMB | | |
USD | |
| Beginning of the year/period | |
| 641,101 | | |
| 91,886 | | |
| 13,321 | |
| (Reversal) provision of
allowance for doubtful accounts | |
| (549,215 | ) | |
| (35,816 | ) | |
| (5,193 | ) |
| End
of the year/period | |
| 91,886 | | |
| 56,070 | | |
| 8,128 | |
|