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

NOTE 12 – SEGMENT REPORTING

 

ASC 280, “Segment Reporting,” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organizational structure as well as information about geographical areas, business segments and major customers in financial statements for details on the Company’s business segments. The Company’s chief operating decision maker (“CODM”) is its Chief Executive Officer. The CODM regularly reviews financial information for each operating segment, including segment revenue and segment operating income, for purposes of allocating resources and assessing segment performance. The CODM uses segment operating income as the primary measure of segment profit or loss and evaluates segment performance primarily by comparing actual results with budgeted results and results for prior periods. Resource allocation decisions are made as part of the Company’s annual budgeting process and are updated throughout the year based on each segment’s operating performance, growth prospects and strategic objectives. The CODM reviews operation results by the revenue of different products. Based on CODM ’s assessment, the Company has determined that it has two operating segments: online education services, and technological development and operation service. Our online education service consists of two types of online services: Online Education Cloud Service (“B2B2C”) and Online Training Service (“B2C”).

 

The following tables present summary information by segment for the years ended March 31, 2026, 2025 and 2024, respectively: 

 

    For the Year Ended  
    March 31,
2026		     March 31,
2025		     March 31,
2024		  
Revenue from Online Education Service                        
Revenue from B2B2C Service   $ 4,467,177     $ 5,663,747     $ 6,875,040  
Revenue from B2C Service     42,604       20,342       137,412  
Revenue from Technological Development and Operation Service     1,844,492       502,556       210,768  
Total   $ 6,354,274     $ 6,186,645     $ 7,223,220  

 

All the Company’s revenue was generated from its business operation in China.

 

    For the Year Ended March 31, 2026  
    Online
Education
Service		     Technological
Development
and
Operation
Service		     Total  
Revenue   $ 4,509,782     $ 1,844,492     $ 6,354,274  
Cost of revenue and related tax     3,198,140       1,308,034       4,506,174  
Gross profit   $ 1,311,642     $ 536,458     $ 1,848,100  
Selling expense     733,201       299,878       1,033,079  
Depreciation and amortization   $ 43,476     $ 17,781     $ 61,257  
Total capital expenditures   $ 36,050     $ 14,744     $ 50,794  

 

    For the Year Ended March 31, 2025  
    Online
Education
Service		     Technological
Development
and
Operation
Service		     Total  
Revenue   $ 5,684,089     $ 502,556     $ 6,186,645  
Cost of revenue and related tax     3,492,409       117,341       3,609,750  
Gross profit   $ 2,191,680     $ 385,215     $ 2,576,895  
Selling expense     783,313       69,256       852,569  
Depreciation and amortization   $ 82,175     $ 7,266     $ 89,441  
Total capital expenditures   $ 9,993     $ 883     $ 10,876  

 

 

    For the Year Ended March 31, 2024  
    Online
Education
Service		     Technological
Development
and
Operation
Service		     Total  
Revenue   $ 7,012,452     $ 210,768     $ 7,223,220  
Cost of revenue and related tax     4,148,694       83,559       4,232,253  
Gross profit   $ 2,863,758     $ 127,209     $ 2,990,967  
Selling expense     1,035,525       31,124       1,066,649  
Depreciation and amortization   $ 169,574     $ 5,097     $ 174,671  
Total capital expenditures   $ 95,020     $ -     $ 95,020  

 

    As of
March 31,
2026		     As of
March 31,
2025		  
Total assets:            
Online Education Service   $ 14,110,391     $ 14,193,359  
Technological Development and Operation Service     335,438       1,254,899  
Total Assets   $ 14,445,829     $ 15,448,258