CONSOLIDATED SEGMENT DATA (Tables)
|
12 Months Ended |
Mar. 31, 2026 |
|---|
| Segment Reporting [Abstract] |
|
| SCHEDULE OF SEGMENT REPORTING FOR REVENUE |
Selected
information in the segment structure is presented in the following tables:
SCHEDULE
OF SEGMENT REPORTING FOR REVENUE
| Revenues from external customers | |
2026 | | |
2025 | |
| | |
Year ended March 31, | |
| Revenues from external customers | |
2026 | | |
2025 | |
| Garments manufacturing segment | |
| 40,911 | | |
| 283,042 | |
| Logistics services segment | |
| 3,176,771 | | |
| 3,018,325 | |
| Consulting | |
| 2,153,501 | | |
| - | |
| Others | |
| - | | |
| - | |
| Property management and subleasing | |
| - | | |
| 879,547 | |
| Total of reportable segments | |
| 5,371,183 | | |
| 4,180,914 | |
| Corporate and other | |
| - | | |
| - | |
| Total consolidated revenue | |
$ | 5,371,183 | | |
$ | 4,180,914 | |
|
| SCHEDULE OF SEGMENT REPORTING FOR INCOME FROM OPERATION |
Income
(loss) from operations by segment for year ended March 31, 2026 and 2025 are as follows:
SCHEDULE OF SEGMENT REPORTING FOR INCOME FROM OPERATION
| | |
2026 | | |
2025 | |
| | |
Year ended March 31, | |
| | |
2026 | | |
2025 | |
| Garments manufacturing segment | |
| (48,459 | ) | |
| (100,715 | ) |
| Logistics services segment | |
| 35,833 | | |
| 249,160 | |
| Consulting | |
| (66,434 | ) | |
| - | |
| Others | |
| (280 | ) | |
| - | |
| Property management and subleasing | |
| - | | |
| (954,448 | ) |
| Total of reportable segments | |
$ | (79,340 | ) | |
| (806,003 | ) |
| Corporate and other | |
| (1,449,880 | ) | |
| (1,010,967 | ) |
| Total consolidated loss from operations | |
| (1,529,220 | ) | |
| (1,816,970 | ) |
|
| SCHEDULE OF SEGMENT REPORTING FOR DEPRECIATION AND AMORTIZATION |
Depreciation
by segment for year ended March 31, 2026 and 2025 are as follows:
SCHEDULE
OF SEGMENT REPORTING FOR DEPRECIATION AND AMORTIZATION
| | |
2026 | | |
2025 | |
| | |
Year ended March 31, | |
| | |
2026 | | |
2025 | |
| Garments manufacturing segment | |
| 6,085 | | |
| 6,754 | |
| Logistics services segment | |
| 69,489 | | |
| 101,888 | |
| Consulting | |
| - | | |
| - | |
| Others | |
| - | | |
| - | |
| Property management and subleasing | |
| - | | |
| 9,214 | |
| Total of reportable segments | |
$ | 75,574 | | |
| 117,856 | |
| Corporate and other | |
| 2,154 | | |
| 1,331 | |
| Total consolidated depreciation and amortization | |
$ | 77,728 | | |
| 119,187 | |
|
| SCHEDULE OF SEGMENT REPORTING FOR FINANCIAL COST |
Financial
cost by segment for year ended March 31, 2026 and 2025 are as follows:
SCHEDULE
OF SEGMENT REPORTING FOR FINANCIAL COST
| | |
2026 | | |
2025 | |
| | |
Year ended March 31, | |
| | |
2026 | | |
2025 | |
| Garments manufacturing segment | |
| 20 | | |
| 78 | |
| Logistics services segment | |
| 41,923 | | |
| 53,066 | |
| Consulting | |
| 6 | | |
| - | |
| Others | |
| - | | |
| - | |
| Property management and subleasing | |
| - | | |
| 152 | |
| Total of reportable segments | |
$ | 41,949 | | |
| 53,296 | |
| Corporate and other | |
| 572,850 | | |
| 1,093,547 | |
| Total consolidated financial cost | |
$ | 614,799 | | |
| 1,146,843 | |
|
| SCHEDULE OF SEGMENT REPORTING FOR ASSETS |
Total
assets by segment as of March 31, 2026 and March 31, 2025 are as follows:
SCHEDULE OF SEGMENT REPORTING FOR ASSETS
| Total assets | |
March 31, 2026 | | |
March 31, 2025 | |
| Garment manufacturing segment | |
$ | 171,717 | | |
$ | 238,981 | |
| Logistics services segment | |
| 3,059,748 | | |
| 3,167,653 | |
| Consulting | |
| 1,899,665 | | |
| - | |
| Others | |
| 314,316 | | |
| - | |
| Property management and subleasing | |
| - | | |
| 19,855,305 | |
| Total of reportable segments | |
| 5,445,446 | | |
| 23,261,939 | |
| Corporate and other | |
| 23,806,651 | | |
| 25,905,398 | |
| Consolidated total assets | |
$ | 29,252,097 | | |
$ | 49,167,337 | |
|
| SCHEDULE OF GEOGRAPHICAL INFORMATION |
The
Company operates predominantly in China. In presenting information on the basis of geographical location, revenue is based on the geographical
location of customers and long-lived assets are based on the geographical location of the assets.
Geographic
Information
SCHEDULE OF GEOGRAPHICAL INFORMATION
| | |
2026 | | |
2025 | |
| | |
Year ended March 31, | |
| | |
2026 | | |
2025 | |
| Revenues | |
| | |
| |
| Mainland China | |
| 3,217,682 | | |
| 4,180,914 | |
| Hong Kong | |
| 2,153,501 | | |
| - | |
| Total | |
| 5,371,183 | | |
| 4,180,914 | |
| Revenues | |
| 5,371,183 | | |
| 4,180,914 | |
| | |
March 31, 2026 | | |
March 31, 2025 | |
| Long-Lived Assets | |
| | | |
| | |
| Mainland China | |
| 6,343,692 | | |
| 19,375,723 | |
| Long-Lived Assets | |
| 6,343,692 | | |
| 19,375,723 | |
|