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Inventories, Net (Tables)

9 Months Ended

12 Months Ended

Dec. 31, 2024

Mar. 31, 2024

Inventories, Net [Abstract]

Schedule of Inventories, Net

Inventories, net consisted of the following:

		December 31, 2024				March 31, 2024
Batteries		$	2,893,576			$	1,009,228
Electric Vehicles			4,665,639				2,634,643
Tires			608,145				687,927
Accessories			1,374,298				1,546,283
Inventories			9,541,658				5,878,081
Inventory reserves			(936,030	)			(514,021	)
Inventories, net		$	8,605,628			$	5,364,060

Inventories, net consisted of the following:

		March 31, 2024				March 31, 2023
Batteries		$	1,009,228			$	1,370,513
Electric Vehicles			2,634,643				2,485,573
Tires			687,927				414,031
Accessories			1,546,283				-
Inventories			5,878,081				4,270,117
Inventory reserves			(514,021	)			(431,363	)
Inventories, net		$	5,364,060			$	3,838,754

Schedule of Movements of Inventory Reserves

Movements of inventory reserves are as follows:

		December 31, 2024				December 31, 2023
Beginning balance		$	514,021			$	431,363
Addition			678,157				287,946
Write off			(256,147	)			(316,278	)
Ending Balance		$	936,030			$	403,031

Movements of inventory reserves are as follows:

		March 31, 2024				March 31, 2023
Beginning balance		$	431,363			$	279,985
Addition			456,209				151,378
Write off			(373,551	)			-
Ending Balance		$	514,021			$	431,363

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- Definition

Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(6)(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

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-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(6)(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(6)(c))
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-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 50
-Paragraph 1
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-URI https://asc.fasb.org/1943274/2147483489/210-10-50-1

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