XML 38 R22.htm IDEA: XBRL DOCUMENT v3.26.1
Concentrations of Risk
 12 Months Ended
Mar. 31, 2026
Concentrations of Risk [Abstract]  
CONCENTRATIONS OF RISK

NOTE 15 — CONCENTRATIONS OF RISK

 

The Company is exposed to the following concentration of risk:

 

Information about major customers by revenue

 

   Percentage of
revenue		   Revenue   Percentage of
revenue		   Revenue   Percentage of
revenue		   Revenue 
   2026   2025   2024 
   %   US$   %   US$   %   US$ 
Customer A   15.30    2,472,101    25.66    4,776,665    21.78    3,730,157 
Customer B   13.47    2,176,664    13.12    2,441,522    22.85    3,912,105 
Customer C   29.64    4,788,727    21.60    4,020,852    21.82    3,737,092 
Customer F   9.61    1,553,184    6.22    1,158,468    3.97    680,518 
Customer G   14.56    2,352,725    14.01    2,607,951    5.98    1,024,206 

 

Information about major customers by accounts receivable, net

 

   Percentage of
accounts
receivable		   Accounts
receivable		   Percentage of
accounts
receivable		   Accounts
receivable		   Percentage of
accounts
receivable		   Accounts receivable 
   2026   2025   2024 
   %   US$   %   US$   %   US$ 
Customer A   8    81,571    26    367,298    7    82,361 
Customer B   3    28,825    30    412,889    9    113,499 
Customer C   16    100,225    7    99,865    16    199,563 
Customer D   9    84,157    0    5,999    21    255,657 
Customer E   25    247,388    8    107,863    19    233,018 
Customer F   36    360,600    21    290,134    11    128,701 

 

Information about major suppliers by cost of revenue

 

   Percentage of
cost of revenue		   Cost of revenue   Percentage of
cost of revenue		   Cost of revenue   Percentage of
cost of revenue		   Cost of
revenue		 
   2026   2025   2024 
   %   US$   %   US$   %   US$ 
Supplier A   82.4    11,487,899    85.3    13,794,711    84.9    12,691,607 

 

Information about major suppliers by accounts payable

 

   Percentage of
accounts
payable		   Account
payable		   Percentage of
accounts
payable		   Account
payable		   Percentage of
accounts
payable		   Account
payable		 
   2026   2025   2024 
   %   US$   %   US$   %   US$ 
Supplier A   86    1,311,040    77    1,312,445    100    987,666 
Supplier B   10    157,935    23    397,607    -