XML 63 R41.htm IDEA: XBRL DOCUMENT v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)
12 Months Ended
Mar. 31, 2026
USD ($)
segment
shares
Mar. 31, 2025
USD ($)
shares
Mar. 31, 2024
USD ($)
shares
Mar. 31, 2026
CNY (¥)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES        
Maximum cash balance insured $ 72,485     ¥ 500,000
Cash balance, insured 5,884,920 $ 6,548,601    
Cash balance, uninsured 5,090,160 5,817,823    
Allowance for credit loss on accounts receivable 780,608 653,470    
Allowance for credit loss to vendors 0 0    
Impairment of long-lived assets 0 0    
Impairment for ROU lease assets $ 0 $ 0    
Year-end spot rate 6.898 7.2567 7.2212 6.898
Average rate 7.101 7.2169 7.1533 7.101
Contract assets $ 0 $ 0    
Deferred revenue 300,831 1,007    
Revenue recognized from opening deferred revenue $ 1,007 $ 14,099 $ 93,986  
VAT tax rate 6.00%      
Antidilutive securities | shares 0 0 0  
Capitalized research and development costs $ 0 $ 0    
Research and development 250,671 240,052 $ 229,934  
Employee social security and welfare benefits $ 132,585 $ 138,326 $ 105,277  
Number of operating segments | segment 3