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SEGMENT REPORTING
 12 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
SEGMENT REPORTING

NOTE 13 – SEGMENT REPORTING

 

Segment Identification and Chief Operating Decision Maker

 

The Company operates and is managed as a 1single reportable segment. The Company has identified its Chief Executive Officer as the Chief Operating Decision Maker (“CODM”). The CODM evaluates performance and allocates resources based on the Company’s consolidated financial information, specifically utilizing consolidated net loss to make operating decisions. While the Company’s revenue streams across health and beauty products, technical support, and physical therapy which are distinct, the underlying operations, shared resources, and cost structures utilized to generate these revenues are highly integrated across the entire Company. Consequently, the CODM does not evaluate performance or allocate resources based on discrete financial information for the individual product or service lines.

 

In evaluating the Company’s single operating segment’s performance, the CODM is regularly provided with certain significant consolidated expenses. These primarily consist of cost of revenues, selling and marketing expenses, and general and administrative expenses. These costs represent significant segment expenses and are reported directly on the consolidated statements of operations. Other segment items include interest income, other income, and income tax expense.

 

Disaggregation of revenues

 

The Company disaggregates its revenue by major revenue streams, as the Company believes this disaggregation best depicts how the nature, amount, timing and uncertainty of the revenue and cash flows are affected by economic factors.

 

       
  

Years ended

March 31,

 
   2026   2025 
Sales of goods (Health and beauty products)  $180,950   $- 
Technical operation support and maintenance services   711,607    817,898 
Offline physical therapy services   141,828    - 
Total  $1,034,385   $817,898 

 

Geographic Information

 

The Company’s revenues from external customers are attributed to geographic areas based on the location of the customer. Geographic information regarding the Company’s long-lived assets, which specifically consists primarily of property, plant, and equipment, and right-of-use assets, is based on physical location.

 

Revenue disaggregated by geographic area based on the location of the customers is as follows:

 

       
  

Years ended

March 31,

 
   2026   2025 
United States  $322,778   $- 
China   711,607    817,898 
Total  $1,034,385   $817,898 

 

Long-lived assets by geographic area based on physical location is as follows:

 

  

March 31,

2026

   March 31,
2025		 
United States  $492,831   $423,993 
China   3,066    341,291 
Total, net  $495,897   $765,284