v3.26.1
SEGMENT INFORMATION
12 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
SEGMENT INFORMATION

NOTE 16. 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.

 

 

Summarized financial information concerning the Company’s reportable segments is shown as below:

 

1)By Business Unit:

 

Item  2026   2025 
  

As of March 31,

and for the year ended March 31,

 
Item  2026   2025 
Revenue  $716,885   $202,007 
Cost of revenue   553,040    113,376 
Gross profit   163,845    88,631 
Operating expenses   8,182,363    775,846 
Segment operating loss   (8,018,518)   (687,215)
Segment other income (expense)   (4,232)   (27,465)
Segment assets   21,607,285    367,927 

 

2)Revenue by Geography:

 

   2026   2025 
   For the years ended March 31, 
   2026   2025 
Hong Kong/Asia-Pacific   716,885   $202,007 
United States   -    - 
Total   716,885   $202,007 

 

a.Major customers representing at least 10% of net revenue

 

Period  Project Name  Revenue Type  Property Type 

Percentage of

Total Revenue

 
For the year ended March 31, 2026  Dior Hong Kong Bespoke Lounge Project  Design and fit-out  Commercial   82.38%
   Hong Kong Tramways Ltd A&A Consultancy  Application  Commercial   12.34%
               
For the year ended March 31, 2025  Batard Pedder Building  Project management  Commercial   19.56%
   Hang Cheong Factory Lobby Works  Design and fit-out  Industrial   16.80%