Segment Information |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Mar. 31, 2026 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Segment Information [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| SEGMENT INFORMATION | NOTE 22 — SEGMENT INFORMATION
The Company uses the management approach in determining its operating segments. The Company’s CODM has been identified as the , who reviews consolidated results when making decisions about allocating resources and assessing performance of the Company. For purposes of internal reporting and management’s operating review, the Company’s chief executive officer does not segregate the Company’s business by service lines. Management has determined that the Company has one operating segment, which represents the Company’s consolidated operations. Accordingly, the Company has one reportable segment. The CODM assesses performance and decides how to allocate resources based on consolidated net income as reported on the consolidated statements of operations. The CODM regularly reviews all expense categories presented in the consolidated statements of operations. Accordingly, the Company has determined that the significant expense categories are those presented in the consolidated statements of operations. There are no other significant segment items regularly provided to the CODM that are not already included in the consolidated statements of operations. The measure of segment assets is reported on the consolidated balance sheets as total consolidated assets.
Geographic information
The Company generates revenues principally from services provided in Hong Kong and the Chinese Mainland. Revenue by geographic area, based on the location where the services are provided, consisted of the following:
Long-lived assets by geographic area, based on the location of the assets, consisted of the following:
Long-lived assets consist primarily of leasehold improvements and equipment, operating lease right-of-use assets and intangible asset. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||