v3.26.1
SEGMENT INFORMATION
 9 Months Ended 12 Months Ended
Dec. 31, 2025
Mar. 31, 2025
Segment Reporting [Abstract]    
SEGMENT INFORMATION

NOTE 15. SEGMENT INFORMATION

 

In accordance with ASC 280-10, Segment Reporting: Overall, the CODM reviews the consolidated results of operations when making decisions about allocating resources and assessing performance of the Company as a whole; hence, the Company has only one operating segment.

 

The Company’s segment profit or loss is measured using gross profit, which is the primary performance metric utilized by management to evaluate the financial results and to make decisions regarding resource allocation. Although gross profit is reviewed by management for operational analysis, operating income (loss) is the primary measure used by the Company’s chief operating decision maker (CODM) for segment performance assessment and resource allocation. The Company concluded that the CODM is Mr. Li Hsien “Larry” Wong, CEO.


 

Item      
  

As of December 31,

and for the nine months ended December 31,

 
Item  2025   2024 
Revenue  $653,365   $203,884 
Cost of revenue   459,963    99,807 
Gross profit   193,402    104,077 
Operating expenses   6,093,304    342,202 
Segment operating loss   (5,899,902)   (238,125)
Segment other income (expense)   (990)   (43,903)
Segment assets   16,099,098    501,547 

 

 

NOTE 12. SEGMENT INFORMATION

 

In accordance with ASC 280-10, Segment Reporting: Overall, the CODM reviews the consolidated results of operations when making decisions about allocating resources and assessing performance of the Company as a whole; hence, the Company has only one operating segment.

 

The Company’s segment profit or loss is measured using gross profit, which is the primary performance metric utilized by management to evaluate the financial results and to make decisions regarding resource allocation. Although gross profit is reviewed by management for operational analysis, operating income (loss) is the primary measure used by the Company’s chief operating decision maker (CODM) for segment performance assessment and resource allocation. The Company concluded that the CODM is Mr. Li Hsien “Larry” Wong, CEO.

 

Item  2025   2024   2023 
   As of March 31, and for the years ended March 31, 
Item  2025   2024   2023 
Revenue  $202,007   $530,606   $1,099,225 
Cost of revenue   113,376    355,664    750,740 
Gross profit   88,631    174,942    348,485 
Operating expenses   775,846    262,281    186,500 
Segment operating income (loss)   (687,215)   (87,339)   161,985 
Segment other income (expense)   (27,465)   (5,858)   12,283 
Segment assets   367,927    353,920    181,415