[1]	Retrospectively adjusted to reflect the authorized share capital increase effective on January 8, 2026, 16-for-1 share consolidation effective on April 20, 2026, authorized share capital increase effective on May 6, 2026 (see Note 19).

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2024
Cash flows from operating activities:
Net (loss) income	$ (12,058,486)	$ (10,900,606)	$ 845,331
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation and amortization	272,275	310,940	387,779
Gain from disposal of property and equipment	(6,230)	(41)	0
Amortization of right-of-use assets	169,897	176,299	221,924
Allowance for (net recovery of) credit losses and doubtful accounts	2,614,551	1,758,927	(175,819)
Provision (reversal) of inventory reserve	2,245	(1,559)	(2,352)
Stock-based compensation	1,493,208	2,672,450	0
Issuance of Class A Ordinary Share for services	4,936,667	3,643,333	0
Deferred income tax provision (benefit)	(682)	48,979	(2,530)
Accrued interest income	(34,832)	(78,001)	0
(Gain) loss on derivative liabilities	(682,848)	356,134	0
Amortization of debt issuance cost	562,330	230,700	0
Accrued interest expense for convertible note payable	125,972	70,247	0
Accrued interest expense for promissory note payable	14,864	0	0
Accrued interest expense for long-term loan	52	0	0
Debt restructuring loss	0	79,983	0
Changes in operating assets and liabilities:
Accounts receivable	(1,650,257)	137,440	674,111
Accounts receivable-related parties, net	227,416	(17,059)	363,896
Inventories	(370,747)	155,901	235,154
Advance to vendors	(1,514,023)	(602,900)	144,178
Advance to vendors-related parties	(118,064)	189,822	407,932
Prepaid expenses and other current assets	(1,720)	(220,704)	(172,823)
Long-term accounts receivable	(832)	16,675	110,104
Finance receivables	19,167	72,070	100,258
Other non-current assets	0	8,317	128,170
Accounts payable	297,156	92,155	(721,380)
Accounts payable-related parties	(65,629)	139,672	(7,750)
Deferred revenue	174,682	405,770	43,095
Payroll payable	104,651	62,377	(97,864)
Taxes payable	29,774	(49,323)	(1,025)
Accrued expenses and other current liabilities	(42,177)	129,082	(90,163)
Operating lease liabilities	(173,391)	(164,194)	(169,808)
Other long-term payable	0	(6,318)	0
Net cash (used in) provided by operating activities	(5,675,011)	(1,283,432)	2,220,418
Cash flows from investing activities:
Purchase of property and equipment	(137,533)	(98,237)	(55,216)
Proceeds from disposal of property and equipment	7,040	0	0
(Payment made for) collection received from short-term loans to third parties	(349,538)	204,629	(1,170,183)
(Payment made for) collection received from long-term loans to third parties	0	(484,496)	13,565
Purchase of short-term investments	(1,337,570)	(1,940,158)	(3,019,257)
Redemption of short-term investments	3,168,165	0	2,656,228
Collections received from (payments made to) related parties	47,641	(2,844,952)	(42,078)
Net cash provided by (used in) investing activities	1,398,205	(5,163,214)	(1,616,941)
Cash flows from financing activities:
Proceeds from short-term bank loan	174,588	138,566	6,990
Repayment of short-term bank loan	(140,797)	0	(146,791)
Proceeds from long-term loan	21,120	0	0
Proceeds received from issuance of Class A ordinary share	0	0	458,341
Net proceeds from initial public offerings, net of issuance costs	0	4,436,973	0
Net proceeds from issuance of convertible note	0	4,206,970	0
Repayment of convertible note	(1,350,000)	0	0
Net proceeds from issuance of promissory note payable	1,300,000	0	0
Refund of capital contribution - capital reduction	0	(179,185)	(98,220)
Capital contribution	12,325	5,304	0
Payments made for deferred offering costs	0	(183,071)	(6,527)
Proceeds from (repayments of) loans from related parties	241,976	253,427	(163,362)
Net cash provided by financing activities	259,212	8,678,984	50,431
Effect of changes of foreign exchange rates on cash, cash equivalents and restricted cash	194,683	5,999	(241,643)
Net increase (decrease) in cash, cash equivalents and restricted cash	(3,822,911)	2,238,337	412,265
Cash, cash equivalents and restricted cash, beginning of year	7,600,438	5,362,101	4,949,836
Cash, cash equivalents and restricted cash, end of year	3,777,527	7,600,438	5,362,101
Reconciliation of cash, cash equivalents and restricted cash, beginning of year
Cash and cash equivalents	7,600,300	5,362,101	4,949,836
Restricted cash	138	0	0
Cash, cash equivalents and restricted cash, beginning of year	7,600,438	5,362,101	4,949,836
Reconciliation of cash, cash equivalents and restricted cash, end of year
Cash and cash equivalents	3,777,382	7,600,300	5,362,101
Restricted cash	145	138	0
Supplemental disclosure of cash flow information
Cash paid for income tax	54,372	97,068	115,933
Cash paid for interest	4,767	163	774
Supplemental non-cash activities:
Right of use assets obtained in exchange for operating lease liabilities	83,579	409,444	223,681
Reduction of right-of-use assets and operating lease obligations due to early termination of lease agreement	71,621	143,756	60,137
Deferred IPO cost offset with additional paid-in capital	0	613,169	0
Conversion of convertible notes and related accrued interest into Class A ordinary shares	$ 2,800,908	$ 439,575	$ 0

CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2026	Mar. 31, 2025
CURRENT ASSETS:
Cash and cash equivalents (including amounts of the consolidated VIEs of $3,525,903 and $3,745,251 as of March 31, 2026 and 2025, respectively)	$ 3,777,382	$ 7,600,300
Restricted cash (including amounts of the consolidated VIEs of $145 and $138 as of March 31, 2026 and 2025, respectively)	145	138
Short-term investments (including amounts of the consolidated VIEs of $1,311,939 and $3,093,976 as of March 31, 2026 and 2025, respectively)	1,311,939	3,094,208
Inventories, net (including amounts of the consolidated VIEs of $1,593,649 and $1,584,425 as of March 31, 2026 and 2025, respectively)	2,143,028	1,800,020
Due from related parties (including amounts of the consolidated VIEs of $1,005,624 and $1,240,828 as of March 31, 2026 and 2025, respectively)	3,222,453	3,197,017
Long-term accounts receivable, net - current portion (including amounts of the consolidated VIEs of $nil and $82,681 as of March 31, 2026 and 2025, respectively)	0	82,681
Long-term other receivable, net - current portion (including amounts of the consolidated VIEs of $nil and $89,050 as of March 31, 2026 and 2025, respectively)	0	89,050
Finance receivables, net - current portion (including amounts of the consolidated VIEs of $58,657 and $70,801 as of March 31, 2026 and 2025, respectively)	58,657	70,801
Prepaid expenses and other current assets, net (including amounts of the consolidated VIEs of $1,848,517 and $1,112,065 as of March 31, 2026 and 2025, respectively)	2,056,819	1,363,793
TOTAL CURRENT ASSETS	19,559,055	22,971,221
Property and equipment, net (including amounts of the consolidated VIEs of $279,928 and $352,212 as of March 31, 2026 and 2025, respectively)	399,903	385,415
Intangible assets, net (including amounts of the consolidated VIEs of $nil and $nil as of March 31, 2026 and 2025, respectively)	75,156	0
Right-of-use assets, net (including amounts of the consolidated VIEs of $78,250 and $104,390 as of March 31, 2026 and 2025, respectively)	293,973	434,188
Deferred tax assets, net (including amounts of the consolidated VIEs of $6,989 and $5,613 as of March 31, 2026 and 2025, respectively)	6,989	5,613
Long-term other receivable, net - non-current portion (including amounts of the consolidated VIEs of $375,228 and $591,803 as of March 31, 2026 and 2025, respectively)	375,228	591,803
Finance receivables, net - non-current portion (including amounts of the consolidated VIEs of $41,077 and $46,852 as of March 31, 2026 and 2025, respectively)	41,077	46,852
Other non-current assets, net (including amounts of the consolidated VIEs of $nil and $374,201 as of March 31, 2026 and 2025, respectively)	0	374,201
TOTAL NONCURRENT ASSETS	1,192,326	1,838,072
TOTAL ASSETS	20,751,381	24,809,293
CURRENT LIABILITIES:
Short-term bank loan (including amounts of the consolidated VIEs of $179,611 and $137,781 as of March 31, 2026 and 2025, respectively)	179,611	137,781
Convertible note payable (including amounts of the consolidated VIEs of $nil and $nil as of March 31, 2026 and 2025, respectively)	279,019	2,391,945
Derivative liability (including amounts of the consolidated VIEs of $nil and $nil as of March 31, 2026 and 2025, respectively)	0	2,032,530
Promissory note payable (including amounts of the consolidated VIEs of $nil and $nil as of March 31, 2026 and 2025, respectively)	1,314,864	0
Deferred revenue (including amounts of the consolidated VIEs of $1,072,663 and $876,905 as of March 31, 2026 and 2025, respectively)	1,230,132	999,182
Payroll payable (including amounts of the consolidated VIEs of $288,746 and $223,035 as of March 31, 2026 and 2025, respectively)	414,528	294,669
Taxes payable (including amounts of the consolidated VIEs of $260,600 and $251,185 as of March 31, 2026 and 2025, respectively)	261,004	218,342
Due to related parties (including amounts of the consolidated VIEs of $102,639 and $121,825 as of March 31, 2026 and 2025, respectively)	439,912	132,620
Accrued expenses and other current liabilities (including amounts of the consolidated VIEs of $109,460 and $90,676 as of March 31, 2026 and 2025, respectively)	196,734	233,883
Operating lease liabilities - current portion (including amounts of the consolidated VIEs of $187,325 and $150,615 as of March 31, 2026 and 2025, respectively)	299,198	275,213
TOTAL CURRENT LIABILITIES	6,055,139	7,859,479
Operating lease liabilities - non-current portion (including amounts of the consolidated VIEs of $27,222 and $64,797 as of March 31, 2026 and 2025, respectively)	96,308	258,974
Deferred tax liabilities (including amounts of the consolidated VIEs of $5,971 and $6,413 as of March 31, 2026 and 2025, respectively)	7,709	6,964
Long-term loan (including amounts of the consolidated VIEs of $nil and $nil as of March 31, 2026 and 2025, respectively)	21,781	0
TOTAL NONCURRENT LIABILITIES	206,913	392,697
TOTAL LIABILITIES	6,262,052	8,252,176
COMMITMENTS AND CONTINGENCIES	0	0
SHAREHOLDERS’ EQUITY
Additional paid-in capital	22,984,723	13,754,806
Statutory reserves	647,101	646,794
Accumulated deficits	(14,392,360)	(3,069,137)
Accumulated other comprehensive loss	(408,866)	(864,735)
TOTAL SHAREHOLDERS’ EQUITY	8,833,834	10,470,098
Non-controlling interest	5,655,495	6,087,019
TOTAL EQUITY	14,489,329	16,557,117
TOTAL LIABILITIES AND EQUITY	20,751,381	24,809,293
Nonrelated Party
CURRENT ASSETS:
Accounts receivable, net	4,411,365	3,976,391
Advance to vendors, net	2,431,630	1,451,280
CURRENT LIABILITIES:
Accounts payable	1,360,199	1,003,053
Related Party
CURRENT ASSETS:
Accounts receivable, net	24,124	245,492
Advance to vendors, net	121,513	50
Due from related parties (including amounts of the consolidated VIEs of $1,005,624 and $1,240,828 as of March 31, 2026 and 2025, respectively)	3,222,453	3,197,017
CURRENT LIABILITIES:
Accounts payable	79,938	140,261
Due to a related party - non-current	81,115	126,759
Class A ordinary share
SHAREHOLDERS’ EQUITY
Ordinary shares, value	2,650	1,784
Class B ordinary share
SHAREHOLDERS’ EQUITY
Ordinary shares, value	$ 586	$ 586