| Schedule of Segment Information |
The following tables present the Company’s segment information for the year ended March 31, 2026 and 2025: | | | 2025 | | | 2026 | | | | | USD | | | USD | | | Revenue | | | | | | | | — Hong Kong Trading | | | 39,003,807 | | | | 41,891,540 | | | — Vietnam Manufacturing | | | 546,560 | | | | 2,659,685 | | | Elimination of internal transaction | | | (465,277 | ) | | | (2,322,468 | ) | | Toal Revenue | | | 39,075,090 | | | | 42,228,757 | | | Cost of sales | | | | | | | | | | — Hong Kong Trading | | | 27,898,276 | | | | 28,162,843 | | | — Vietnam Manufacturing | | | 384,852 | | | | 2,010,445 | | | Elimination of internal transaction | | | (465,277 | ) | | | (2,287,296 | ) | | Total Cost of sales | | | 27,817,851 | | | | 27,885,992 | | | Gross Profit | | | | | | | | | | — Hong Kong Trading | | | 11,105,531 | | | | 13,728,697 | | | — Vietnam Manufacturing | | | 151,708 | | | | 614,068 | | | Total Gross Profit | | | 11,257,239 | | | | 14,342,765 | | | Selling Expenses | | | | | | | | | | — Hong Kong Trading | | | 2,663,823 | | | | 3,058,826 | | | — Vietnam Manufacturing | | | - | | | | 130,200 | | | — Corporate | | | 654,595 | | | | 1,241,651 | | | Total Selling expenses | | | 3,318,418 | | | | 4,430,677 | | | General and Administrative Expenses | | | | | | | | | | — Hong Kong Trading | | | 4,817,053 | | | | 6,097,163 | | | — Vietnam Manufacturing | | | 317,654 | | | | 372,081 | | | — Corporate | | | 405,857 | | | | 486,331 | | | Total General and Administrative expenses | | | 5,540,564 | | | | 6,955,575 | | | Segment net income (loss) | | | | | | | | | | — Hong Kong Trading | | | 3,723,602 | | | | 4,482,762 | | | — Vietnam Manufacturing | | | (165,116 | ) | | | 52,210 | | | — Corporate | | | (1,046,146 | ) | | | (1,727,966 | ) | | Total Segment net income (loss) | | | 2,512,340 | | | | 2,807,006 | | | Segment assets | | | | | | | | | | — Hong Kong Trading | | | 20,702,700 | | | | 25,433,760 | | | — Vietnam Manufacturing | | | 2,670,737 | | | | 3,635,206 | | | — Corporate | | | 5,206,104 | | | | 3,485,590 | | | Elimination of internal transaction | | | (5,125,404 | ) | | | (4,583,113 | ) | | Total Segment assets | | | 23,454,137 | | | | 27,971,443 | | | Capital expenditure | | | | | | | | | | — Hong Kong Trading | | | 36,580 | | | | 410,129 | | | — Vietnam Manufacturing | | | 984,915 | | | | 283,603 | | | Total Capital expenditure | | | 1,021,495 | | | | 693,732 | | | Long-lived assets | | | | | | | | | | — Hong Kong Trading | | | 2,553,768 | | | | 3,112,145 | | | — Vietnam Manufacturing | | | 1,654,002 | | | | 1,624,257 | | | Total Long-lived assets | | | 4,207,770 | | | | 4,736,402 | |
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