REVENUES BY PRODUCT AND GEOGRAPHY (Tables)

12 Months Ended

Mar. 31, 2025

REVENUES BY PRODUCT AND GEOGRAPHY

Schedule of reveues by product

		For the years ended March 31,
		2025				2024				2023
		US$’000				US$’000				US$’000
Sales of zipper chains and sliders			68,059				57,560				64,690
Trading of textile raw and auxiliary materials			29,660				40,300				46,957
Zipper processing services			8,281				8,468				9,147
Total			106,000				106,328				120,794

Schedule of revenues by disaggregated by the geographical

		Revenue												Non-current assets
		For the years ended March 31,												As of March 31,
		2025				2024				2023				2025				2024
		US$’000				US$’000				US$’000				US$’000				US$’000
Mainland China			76,340				66,028				73,837				51,251				54,990
Hong Kong			29,660				40,300				46,957				19				1
			106,000				106,328				120,794				51,270				54,991

Schedule of revenues by business segments

		Zipper chains and sliders				Trading				Processing				Corporate				Elimination				Total
		US$’000				US$’000				US$’000				US$’000				US$’000				US$’000
March 31, 2023
Revenue:
Sales to external customers			64,690				46,957				9,147				-				-				120,794
Inter-segment sales			3,556				-				3,291				-				(6,847	)			-
Total revenue			68,246				46,957				12,438				-				(6,847	)			120,794
Results:
Segment gross profit			4,977				1,024				1,234				-				-				7,235
Segment results			995				671				176				1,470				-				3,312
Interest income			147				-				2				3				-				152
Financial costs			(1,073	)			(380	)			(207	)			-				-				(1,660	)
Profit/ (loss) before income tax			69				291				(29	)			1,473				-				1,804
Income tax expense			(95	)			(27	)			(19	)			(70	)			-				(211	)
Net profit for the year			(26	)			264				(48	)			1,403				-				1,593
Total assets			96,952				13,903				25,827				9,428				-				146,110
Total liabilities			(34,373	)			(8,683	)			(9,064	)			(1,455	)			-				(53,575	)

		Zipper chains and sliders				Trading				Processing				Corporate				Elimination				Total
		US$’000				US$’0000				US$’000				US$’000				US$’000				US$’000
March 31, 2024
Revenue:
Sales to external customers			57,560				40,300				8,468				-				-				106,328
Inter-segment sales			3,182				-				3,369				-				(6,551	)			-
Total revenue			60,742				40,300				11,837				-				(6,551	)			106,328
Results:
Segment gross profit			4,284				1,007				1,159				-				-				6,450
Segment results from operations			698				718				1,645				(308	)			-				2,753
Interest income			105				1				1				2				-				109
Financial costs			(891	)			(555	)			(63	)			-				-				(1,509	)
Profit before income tax			(88	)			164				1,583				(306	)			-				1,353
Income tax expense			(205	)			(14	)			(61	)			(17	)			-				(297	)
Net profit attributable to shareholders			(293	)			150				1,522				(323	)			-				1,056
Total Assets			90,782				11,276				22,017				10,010				-				134,085
Total liabilities			(30,022	)			(7,431	)			(4,572	)			(1,121	)			-				(43,146	)

		Zipper chains and sliders				Trading				Processing				Corporate				Elimination				Total
		US$’000				US$’000				US$’000				US$’000				US$’000				US$’000
March 31, 2025
Revenue:
Sales to external customers			68,059				29,660				8,281				-			-					106,000
Inter-segment sales			2,374				-				6,203				-				(8,577	)			-
Total revenue			70,433				29,660				14,484				-				(8,577	)			106,000
Results:
Segment gross profit			6,256				795				(135	)			-				-				6,916
Segment results from operations			1,381				639				(1,719	)			191				-				492
Interest income			97				-				(2	)			9				-				104
Financial costs			(875	)			(387	)			-				383				-				(879	)
Loss before income tax			603				252				(1,721	)			583				-				(283	)
Income tax expense			(128	)			(21	)			(135	)			(6	)			-				(290	)
Net loss attributable to shareholders			475				231				(1,856	)			577				-				(573	)
Total Assets			86,472				9,438				20,924				10,290				-				127,124
Total liabilities			(25,521	)			(5,825	)			(6,141	)			(887	)			-				(38,374	)