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INTANGIBLE ASSETS, NET | 12 Months Ended
--- | ---
Mar. 31, 2026
Intangible Asset, Goodwill and Other [Abstract] |
INTANGIBLE ASSETS, NET |
9. | INTANGIBLE ASSETS, NET
SCHEDULE OF INTANGIBLE ASSETS, NET
|  | 2025 |  |  | 2026 |
|  | As of March 31, |
|  | 2025 |  |  | 2026 |
|  | US$ |  |  | US$ |
Customer relationship intangible assets |  |  | - |  |  |  | 1,305,324 |
Less: Accumulated amortization |  |  | - |  |  |  | (52,197 | )
Total |  |  | - |  |  |  | 1,253,127 |
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
9. | INTANGIBLE ASSETS, NET – continued
Amortization expense was US$52,197 for the year ended March 31, 2026 and is included in depreciation and amortization in the consolidated statements of operations and comprehensive income (loss). During the year ended March 31, 2026, the Company recognized customer relationship intangible assets of US$737,757, US$412,655, and US$154,912 in connection with the business acquisitions described in Note 3. These customer relationship intangible assets were recognized at their respective acquisition-date fair values and are being amortized on a straight-line basis over their estimated useful lives of five years. The estimated future amortization expense for finite-lived intangible assets as of March 31, 2026 is as follows: SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE
Year Ending March 31, |  | US$ |
2027 |  |  | 261,065 |
2028 |  |  | 261,065 |
2029 |  |  | 261,065 |
2030 |  |  | 261,065 |
2031 and thereafter |  |  | 208,867 |
Total |  |  | 1,253,127 |
Management evaluates finite-lived intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. No impairment loss was recognized during the year ended March 31, 2026.

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- Definition The entire disclosure for intangible asset. Includes, but is not limited to, finite- and indefinite-lived intangible assets, capitalized cost for internal-use software and software to be sold, leased, or marketed. Excludes goodwill. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 985 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481283/985-20-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(15)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-30/tableOfContent Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-4 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-3 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 985 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/985-20/tableOfContent + Details
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