| 4. | Accounts
receivable, net |
Accounts
receivable, net consisted of the following:
Schedule
of accounts receivable
| | |
As
of September 30, | | |
As
of March 31, | |
| | |
2025 | | |
2026 | |
| | |
| | |
(unaudited) | |
| Accounts receivables | |
$ | 1,878 | | |
$ | 3,712 | |
| Less: provision of expected
credit losses | |
| (1,749 | ) | |
| (1,824 | ) |
| Total | |
$ | 129 | | |
$ | 1,888 | |
The
movement of provision of expected credit losses for accounts receivable was as follows:
Schedule
of provision of expected credit losses
| | |
2025 | | |
2026 | |
| | |
For
the six months ended March 31, | |
| | |
2025 | | |
2026 | |
| | |
(unaudited) | | |
(unaudited) | |
| Balance at beginning of the period | |
$ | 1,749 | | |
$ | 1,749 | |
| Addition/(Reversal) in credit losses | |
| 14 | | |
| 5 | |
| Write-offs | |
| - | | |
| - | |
| Adoption ASU 2016-13 | |
| - | | |
| - | |
| Foreign currency translation
adjustment | |
| (60 | ) | |
| 70 | |
| Balance at end of the
period | |
$ | 1,703 | | |
$ | 1,824 | |
|