v3.26.1
Accounts Receivable, Net
12 Months Ended
Mar. 31, 2026
Accounts Receivable, Net [Abstract]  
ACCOUNTS RECEIVABLE, NET

NOTE 3 — ACCOUNTS RECEIVABLE, NET

 

Accounts receivable, net consisted of the following:

 

    As of March 31,  
    2026     2025  
Accounts receivable   $ 383,771     $ 878,944  
Less: allowance for expected credit loss     (18,416 )     (38,202 )
    $ 365,355     $ 840,742  

 

The movement of allowances for expected credit loss is as follow:

 

    As of March 31,  
    2026     2025  
Balance at beginning of the year   $ 38,202     $ 10,676  
Provision     7,538       27,463  
Write off     (27,121 )     —  
Exchange difference     (203 )     63  
Balance at end of the year   $ 18,416     $ 38,202