v3.25.2
Segment Information
12 Months Ended
Mar. 31, 2025
Segment Information [Abstract]  
SEGMENT INFORMATION

NOTE 18 — SEGMENT INFORMATION

 

The Company uses the management approach in determining its operating segments. The Company’s CODM has been identified as the chief executive officer, who reviews consolidated results when making decisions about allocating resources and assessing performance of the Company. For the purpose of internal reporting and management’s operation review, the Company’s chief executive officer does not segregate the Company’s business by service lines. Management has determined that the Company has one operating segment, which is the corporate finance advisory services. The CODM assesses performance and decides how to allocate resources based on consolidated net income as reported on the consolidated statements of operations. Significant segment expenses and other segment items are consistent with the financial information included in the consolidated statements of operations. There are no other expense categories regularly provided to the CODM that are not already included in the consolidated statements of operations. The measure of segment assets is reported on the consolidated balance sheets as total consolidated assets. Substantially all of the Company’s long-lived assets were derived in and located in Hong Kong.