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Accounts Receivables, Net (Tables)
9 Months Ended 12 Months Ended
Dec. 31, 2023
Mar. 31, 2023
Receivables [Abstract]    
Summary of Accounts Receivables

 

As of
December 31,
2023

 

 

As of
March 31,
2023

 

Accounts receivable

 

 

7,405,068

 

 

 

1,549,711

 

Less: allowance for credit losses

 

 

(262,444

)

 

 

(13,726

)

Accounts receivable, net

 

 

7,142,624

 

 

 

1,535,985

 

 

As of
March 31,
2023

 

 

As of
March 31,
2022

 

Accounts receivable

 

 

1,549,711

 

 

 

689,035

 

Less: allowance for doubtful accounts

 

 

(13,726

)

 

 

(14,884

)

 

 

1,535,985

 

 

 

674,151

 

Summary of Account Receivables, Allowance for Credit Accounts

The following table provides details of the Company’s allowance for credit accounts:

 

Balance, beginning of period

 

 

13,726

 

 

 

14,884

 

Additions charged

 

 

232,866

 

 

 

 

Existing allowance in acquired entities

 

 

49,810

 

 

 

 

Reversal of existing allowance

 

 

(19,759

)

 

 

 

Bad debts written off

 

 

 

 

 

 

Effect of exchange rate changes

 

 

(14,199

)

 

 

(1,158

)

Balance, end of period

 

 

262,444

 

 

 

13,726

 

The following table provides details of the Company’s allowance for doubtful accounts:

 

Balance, beginning of period

 

 

14,884

 

 

 

 

Additions charged

 

 

 

 

 

15,115

 

Bad debts written off

 

 

 

 

 

 

Effect of exchange rate changes

 

 

(1,158

)

 

 

(231

)

Balance, end of period

 

 

13,726

 

 

 

14,884