v3.26.1
Segment Information (Tables)
12 Months Ended
Mar. 31, 2026
Segment Information [Abstract]  
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