v3.26.1
RISKS AND UNCERTAINTIES (Tables)
12 Months Ended
Mar. 31, 2026
Risks and Uncertainties [Abstract]  
SCHEDULE OF CONCENTRATION RISKS

The following are the percentages of accounts receivable balance of the top five customers over accounts receivable for each segment as of March 31, 2026 and 2025.

 

Garment manufacturing segment

 

   March 31, 2026   March 31, 2025 
Customer A   100.0%   100.0%

 

The high concentration as of March 31, 2026 was mainly due to business development of a large distributor of garments.

 

Logistics services segment

 

   March 31, 2026   March 31, 2025 
Customer A   23.4%   20.2%
Customer B   23.1%   17.6%
Customer C   6.6%   3.4%
Customer D   6.0%   5.4%
Customer E   5.9%   5.9%

 

 

Consulting services segment

 

   March 31, 2026   March 31, 2025 
Customer A   98.5%   - 
Customer B   1.1%   - 
Customer C   0.4%   - 

 

The Company did not generate consulting service revenue during the year ended March 31, 2025 and had no accounts receivable for the consulting service segment as of March 31, 2025.

SCHEDULE OF PURCHASES FROM SUPPLIERS

The following tables summarized the percentages of purchases from five largest suppliers of each of the reportable segment purchase for the years ended March 31, 2026 and 2025.

 

   Year ended March 31, 
   2026   2025 
Garment manufacturing segment   100.0%   41.8%
Logistics services segment   50.3%   100.0%
Property management and subleasing   -%   100.0%
Consulting service segment   61.5%   -