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Inventories
12 Months Ended
Mar. 31, 2024
Inventories [Abstract]  
INVENTORIES

5. INVENTORIES

 

Inventories consisted of the following:

 

   As of
March 31,
 
   2023   2024 
   USD   USD 
Finished goods   6,146,499    4,926,130 
Impairment provision   (360,883)   (476,998)
Inventories, net   5,785,616    4,449,132 

 

Impairment expenses were USD190,594, USD Nil and USD116,115 recognized for the year ended March 31, 2022, 2023 and 2024, respectively. Inventories recognized in cost of goods sold were USD29,164,263, USD28,112,321 and USD21,311,442 for the year ended March 31, 2022, 2023 and 2024, respectively.