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ACCRUALS AND OTHER CURRENT LIABILITIES | 12 Months Ended
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Mar. 31, 2026
Payables and Accruals [Abstract] |
ACCRUALS AND OTHER CURRENT LIABILITIES |
10. | ACCRUALS AND OTHER CURRENT LIABILITIES
SCHEDULE OF ACCRUALS AND OTHER CURRENT LIABILITIES
|  | 2025 |  |  | 2026 |
|  | As of March 31, |
|  | 2025 |  |  | 2026 |
|  | US$ |  |  | US$ |
Accrued bonus and salaries |  |  | 2,956,825 |  |  |  | 3,798,560 |
Other accruals |  |  | 538,078 |  |  |  | 526,178 |
Advance from customer |  |  | 378,424 |  |  |  | - |
Deferred consideration payable – business acquisitions |  |  | - |  |  |  | 1,818,031 |
Accruals and other current liabilities |  |  | 3,873,327 |  |  |  | 6,142,769 |
Deferred consideration payable represents the contractual deferred cash consideration arising from the business acquisitions described in Note 3. The liability was initially recognized at its acquisition-date fair value and is subsequently measured at amortized cost using the effective interest method. Accordingly, the carrying amount is accreted over time to its contractual settlement amount, with the unwinding of the discount recognized as interest expense in the consolidated statements of operations. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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- Definition The entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 720 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483384/720-30-45-1 + Details
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