v3.26.1
Prepayments and Other Receivables
3 Months Ended
Jun. 30, 2026
Prepayments and Other Receivables [Abstract]  
PREPAYMENTS AND OTHER RECEIVABLES

5 — PREPAYMENTS AND OTHER RECEIVABLES

 

Prepayments and other receivables as of June 30, 2026 and March 31, 2026 consisted of the following:

 

    As of
June 30,
    As of
March 31,
 
    2026     2026  
Prepayments to vendors (i)   $ 753,781     $ 1,040,809  
Prepaid insurance     8,397       128,685  
Prepayments to other service providers     1,794,608       1,641,052  
Other receivable from third parties (ii)     3,686,879       4,157,050  
Allowance of expected credit losses     (1,038,017 )      
Total Prepayment and Other Receivables   $ 5,205,648     $ 6,967,596  

 

(i) As of June 30, 2026 and March 31, 2026, the prepayments to vendors were approximately $0.8 million and $1.0 million, respectively. The decrease was primarily attributable to the Company’s gradual utilization of existing prepaid balances to settle ongoing vendor obligations and service contract.

 

(ii) On January 1, 2025, the Company entered into share transfer agreements for sales of 100% of its equity interests in subsidiaries – FLYMHT INC, FLY14 CORP, EDISONEBIKE INC, and FLY6AVE INC – to third-party buyers for a total cash consideration of $635,193, with no contingent payments or adjustments. In June 2025, the Company received $103,000 from the buyers. For the three months ended June 30, 2026, the Company received $223,830 from the buyers. As of June 30, 2026, the remaining consideration due from such buyers was $308,363 (See Note - 14 — DISPOSAL OF SUBSIDIARIES).

 

On April 1, 2025, the Company entered into share transfer agreements for the sale of 100% of its equity interests in subsidiaries – FLYEBIKE BROOKLYN INC, FLYMHT659 INC, and FLYBX745 INC – to third-party buyers for a total cash consideration of $310,055, with no contingent payments or adjustments. In June 2025, the Company received $30,000 from the buyers. For the three months ended June 30, 2026, the Company received $46,925 from the buyers. As of June 30, 2026, the remaining consideration due from such buyers was $233,130 (See Note - 14 — DISPOSAL OF SUBSIDIARIES).

 

On May 1, 2025, the Company entered into share transfer agreements for the sale of 100% of its equity interests in subsidiaries – ARFY CORP., FLY GC INC., and ESEBIKE INC – to third-party buyers for a total cash consideration of $156,517, with no contingent payments or adjustments. In June 2025, the Company received $55,000 from the buyers. For the three months ended June 30, 2026, the Company received $101,517 from the buyers with no outstanding consideration remaining as of June 30, 2026 (See Note - 14 — DISPOSAL OF SUBSIDIARIES).

 

On June 1, 2025, the Company entered into share transfer agreements for the sale of 100% of its equity interests in subsidiaries – UFOTS CORP and FLYCORONA INC – to third-party buyers for a total cash consideration of $60,207, with no contingent payments or adjustments. In June 2025, the Company received $27,000 from the buyers. For the three months ended June 30, 2026, the Company received $30,111 from the buyers. As of June 30, 2026, the remaining consideration due from such buyers was $3,096 (See Note - 14 — DISPOSAL OF SUBSIDIARIES).

 

On July 1, 2025, the Company entered into share transfer agreements for the sale of 100% of its equity interests in subsidiaries –OFLYO INC, FLYCYCLE INC and FLYBX2381 INC– to third-party buyers for a total cash consideration of $57,991, $71,301 and $106,647 respectively, with no contingent payments or adjustments. For the three months ended June 30, 2026, the Company received $46,265, $71,301 and $48,428 from the buyers. As of June 30, 2026, the remaining consideration due from such buyers was $11,726, $nil and $58,219, respectively, (See Note - 14 — DISPOSAL OF SUBSIDIARIES).

 

On August 1, 2025, the Company entered into share transfer agreements for the sale of 100% of its equity interests in subsidiaries –FLYAM INC, FLYTRON INC and MEEBIKE – to third-party buyers for a total cash consideration of $36,879, $19,959 and $39,489, respectively, with no contingent payments or adjustments. For the three months ended June 30, 2026, the Company received $31,760, $6,000 and $39,489 from the buyers. As of June 30, 2026, the remaining consideration due from such buyers was $5,119, $13,959 and $nil, respectively, (See Note - 14 — DISPOSAL OF SUBSIDIARIES).

 

On September 1, 2025, the Company entered into share transfer agreements for the sale of 100% of its equity interests in subsidiaries –TKPGO CORP, FIYET INC and FLYCLB INC – to third-party buyers for a total cash consideration of $1,707, $1 and $1, respectively, with no contingent payments or adjustments. For the three months ended June 30, 2026, the Company received $1,707, $1 and $1 from the buyers with no outstanding consideration remaining as of June 30, 2026. (See Note - 14 — DISPOSAL OF SUBSIDIARIES).

 

On December 19, 2025, the Company entered into share transfer agreements for the sale of 100% of its equity interests in subsidiaries – DCMOTOR INC and FLYNJ1 INC to third-party buyers for a total cash consideration of $1 and $1, respectively, with no contingent payments or adjustments. For the three months ended June 30, 2026, the Company received $1 and $nil from the buyers. As of June 30, 2026, the remaining consideration due from such buyers was $1 (See Note - 14 — DISPOSAL OF SUBSIDIARIES). 

On January 1, 2026, the Company entered into share transfer agreements for the sale of 100% of its equity interests in subsidiaries – FLYFLS INC, FLYNJ2 INC, FLY E BIKE NJ3, INC, FLYNJ4 INC, FLYTORONTO Corp to third-party buyers for a total cash consideration of $69,420, $68,627, $511,353, $146,473 and $628,151, respectively, with no contingent payments or adjustments. For the three months ended June 30, 2026, the Company received $nil, $25,000, $68000, $nil and $17,990 from the buyers. As of June 30, 2026, the remaining consideration due from such buyers was $69,420, $43,627, $443,353, $146,473 and $610,161, respectively (See Note - 14 — DISPOSAL OF SUBSIDIARIES). 

 

On February 10, 2026, the Company advanced retail store renovation fees on behalf of FLYFLS INC, DCMOTOR INC, FLYNJ1 INC and FLY E BIKE NJ3, with cash payments of $400,000, $400,000, $400,000 and $100,000, respectively, which are recovered from these companies.