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TAXES (Tables)

12 Months Ended

Mar. 31, 2026

TAXES

Schedule of components of income tax provision

​

​	​	​	​	​	​	​	​	​	​
​	​	For the years ended March 31,
​	​ ​ ​	2026		​ ​ ​	2025		​ ​ ​	2024
Current tax provision:	​	​	​	​ ​ ​	​	​	​	​	​
Cayman Islands	​	$	—	​	$	—	​	$	—
Hong Kong	​	​	—	​		—	​		—
China	​	​	1,019,468	​	​	741,705	​	​	516,611
​	​	​	1,019,468	​	​	741,705	​	​	516,611
Deferred tax provision:	​	​	​	​		​	​		​
Cayman Islands	​	​	—	​		—	​		—
Hong Kong	​	​	—	​		—	​		—
China	​	​	29,711	​	​	(64,284)	​	​	21,160
​	​	​	29,711	​	​	(64,284)	​	​	21,160
Income tax provision	​	$	1,049,179	​	$	677,421	​	$	537,771

Schedule of income tax rate reconciliation

​

​	​	​	​	​	​	​	​
​	​	For the years ended March 31,					​
​	​ ​ ​	2026	​ ​ ​	2025	​	2024
Statutory income tax rate		25.0	%	25.0	%	25.0	%
Effect of tax holiday and preferential tax rate		(8.2)	%	(8.3)	%	(8.5)	%
Effect of adjustment of prior year overpaid income tax		(5.8)	%	(4.8)	%	(6.5)	%
Effect of non-deductible expense		0.1	%	0.1	%	0.5	%
Effect of credit loss		0.1	%	0.7	%	(0.4)	%
Stock-based compensation	​	11.8	%	0.0	%	0.0	%
Research and development tax credit		(1.3)	%	(1.1)	%	(0.9)	%
Non-PRC entities not subject to PRC tax	​	3.6	%	3.7	%	1.2	%
Unrecognized operating loss carryforwards	​	1.9	%	(0.9)	%	0.6	%
Effective income tax rate		27.2	%	14.4	%	10.5	%

Schedule of company's deferred tax assets

​

​	​	​	​	​	​	​
​	​	As of March 31,
​	​ ​ ​	2026		​ ​ ​	2025
Deferred tax assets:		​	​		​	​
Net operating loss carry-forwards	​	$	—		$	31,579
Allowance for estimated credit loss	​		117,091			108,798
Total	​		117,091			140,377
Valuation allowance	​		—			—
Total deferred tax assets	​	$	117,091		​	140,377

Schedule of taxes payable

​

​	​	​	​	​	​	​
​	​	​ ​ ​As of March 31,
​	​ ​ ​	2026		​ ​ ​	2025
Income tax payable	​	$	4,470,910	​	$	3,260,835
Value added tax payable	​		11,203	​		9,441
Other taxes payable	​		4,813	​		4,605
Total taxes payable	​	$	4,486,926	​	$	3,274,881

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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-Topic 740
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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