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Accounts Receivables, Net
 12 Months Ended
Mar. 31, 2026
Accounts Receivables, Net [Abstract]  
ACCOUNTS RECEIVABLES, NET

NOTE 4 — ACCOUNTS RECEIVABLES, NET

 

Accounts receivables, net consisted of the following

 

   As of March 31, 
   2026   2025 
   US$   US$ 
Accounts receivables – third parties   1,000,281    1,397,842 
Less: allowance for credit losses   (11,545)   (9,927)
Accounts receivables, net   988,736    1,387,915 

The following table presents the activities in the allowance for credit losses as of March 31, 2025 and 2026.

 

   As of March 31, 
   2026   2025 
   US$   US$ 
Balance at April 1,   9,927    9,830 
Addition/(reversal)   1,727    
-
 
Exchange difference in translation   (109)   97
Balance at March 31,   11,545    9,927 

 

For the financial years ended March 31, 2025 and 2026, the Company made provision for estimated credit losses. The Company has not experienced any significant bad debt write-offs of accounts receivable in the past.