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CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (Tables)

12 Months Ended

Mar. 31, 2026

CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY

PARENT COMPANY BALANCE SHEETS


		As of March 31,
		2026			2025
ASSETS
Current assets
Cash		$	3,985		$	556,346
Due from related parties			—			15,000
Total current assets			3,985			571,346

Non-current assets
Investment in subsidiaries and VIEs			33,665,852			27,608,141

Total assets			33,669,837			28,179,487

LIABILITIES AND SHAREHOLDERS’ EQUITY

Liabilities			—			557,591

COMMITMENTS AND CONTINGENCIES

SHAREHOLDERS’ EQUITY
Ordinary shares, $0.0001 par value, 500,000,000 shares authorized, 27,882,500 and 23,437,500 shares issued as of March 31, 2026 and 2025, respectively, and 24,071,000 and 23,437,500 shares outstanding as of March 31, 2026 and 2025, respectively, including:
Class A ordinary shares, $0.0001 par value, 470,000,000 shares authorized, 26,705,175 and 22,260,175 shares issued as of March 31, 2026 and 2025, respectively, and 22,893,675 and 22,260,175 shares outstanding as of March 31, 2025, respectively			2,671			2,226
Class B Ordinary shares, $0.0001 par value, 30,000,000 shares authorized, 1,177,325 shares issued and outstanding as of March 31, 2026 and 2025, respectively			118			118
Subscription receivable			(445)			—
Additional paid-in capital			12,242,693			10,420,096
Statutory reserve			1,197,331			908,214
Retained earnings			20,091,312			17,575,571
Accumulated other comprehensive income (loss)			136,157			(1,284,329)
Total YSX Tech. Co., Ltd shareholders’ equity			33,669,837			27,621,896

Total liabilities and YSX Tech. Co., Ltd shareholders’ equity		$	33,669,837		$	28,179,487

PARENT COMPANY STATEMENTS OF COMPREHENSIVE INCOME


		For the years ended March 31,
		2026			2025			2024
General and administrative expenses		$	(560,688)		$	(689,500)		$	—
Share-based compensation expenses			(1,822,597)			—			—
Interest income			—			3			—
Equity in earnings of subsidiaries and VIEs			5,188,143			4,711,345			4,565,968

Net income			2,804,858			4,021,848			4,565,968
Foreign currency translation adjustment			1,420,486			(108,205)			(751,042)
Comprehensive income attributable to YSX Tech. Co., Ltd		$	4,225,344		$	3,913,643		$	3,814,926

PARENT COMPANY STATEMENTS OF CASH FLOWS


		For the years ended March 31,
		2026			2025			2024
Cash flows from operating activities
Net income		$	2,804,858		$	4,021,848		$	4,565,968
Adjustments to reconcile net cash flows from operating activities:
Share-based compensation			1,822,597			—			—
Equity in earnings of subsidiaries and VIEs			(5,188,143)			(4,711,345)			(4,565,968)
Changes in operating assets and liabilities:
Prepaid expenses and other current assets			(5)			—			—
Due from related parties			15,000			(15,000)			—

Net cash used in operating activities			(545,693)			(704,497)			—

Cash flows from investing activities
Investment in subsidiaries and VIEs			(100,475)			(4,200,000)			—
Net cash used in investing activities			(100,475)			(4,200,000)			—

Cash flows from financing activities
Proceeds from issuance of Class A ordinary shares through the IPO			—			5,073,566			—
Proceeds from borrowing from related parties			—			280,000			—
Net cash provided by financing activities			—			5,353,566			—

Effect of exchange rate change on cash			93,807			107,277			—
Changes in cash			(552,361)			556,346			—

Cash, beginning of the year			556,346			—			—

Cash, end of the year		$	3,985		$	556,346		$	—