v3.26.1
Prepaid expenses and other current assets
12 Months Ended
Mar. 31, 2026
Disclosure Text Block Supplement [Abstract]  
Prepaid expenses and other current assets

Note 5. Prepaid expenses and other current assets

 

Prepaid expenses and other current assets consisted of the following:

 

   As of
March 31,
2026
   As of
March 31,
2025
 
Other receivables  $635,722   $454,005 
Advance to suppliers   307,457    446,670 
Value-added tax recoverable   80,554    - 
Prepaid expense   22,428    37,843 
Total  $1,046,161   $938,518 

 

 

The movements in the allowance for advance to suppliers are as follows:

 

   As of March 31, 
   2026   2025 
Beginning of the year  $31,115   $24,347 
Additions   -    6,768 
Write-off   (31,115)   - 
End of the year  $-   $31,115