NOTE 6 — PREPAYMENT Prepayment consist of the following: | | | As of March 31, | | | | | 2026 | | | 2025 | | | Marketing expenses* | | $ | 449,442 | | | $ | 705,700 | | | Insurance | | | 51,967 | | | | 51,434 | | | Leasehold improvements** | | | — | | | | 167,097 | | | Others | | | 36,216 | | | | 6,939 | | | Total | | | 537,625 | | | | 931,170 | | | Less: Amount classified as non-current asset | | | (198,590 | ) | | | (455,148 | ) | | Amount classified as current assets | | $ | 339,035 | | | $ | 476,022 | | | * | Prepaid marketing expenses were made to vendors for three-year marketing services including social media content preparation and promotion, website maintenance, market research and analysis, identification of potential customers and ongoing marketing advisory services. | | ** | Prepayment for leasehold improvements for the new office has already been capitalized under the Property and Equipment during the year ended March 31, 2026. |
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