| REVENUE |
13.
REVENUE
Disaggregated
information of revenue by major sources is as follows:
SCHEDULE OF DISAGGREGATED
INFORMATION OF REVENUE
| | |
2026 | | |
2025 | |
|
2024 |
|
| | |
For the years ended
March 31,
|
|
| | |
2026 | | |
2025 | |
|
2024 |
|
| | |
| | |
| |
|
|
|
|
| Recognized at a point in time – | |
| | | |
| | |
|
|
|
|
| Sale of environmentally-friendly
construction bricks – related party | |
$ | 2,244,485 | | |
$ | 4,473,319 | |
|
$ |
1,980,405 |
|
| Sale of environmentally-friendly
construction bricks – third parties | |
| 1,222,390 | | |
| 12,829 | |
|
|
7,775 |
|
| Sub-total | |
| 3,466,875 | | |
| 4,486,148 | |
|
|
1,988,180 |
|
| | |
| | | |
| | |
|
|
|
|
| Recognized overtime – | |
| | | |
| | |
|
|
|
|
| Rental income of subleases of factories and
office – related parties | |
| 525,705 | | |
| 523,406 | |
|
|
455,779 |
|
| Rental income of subleases
of factories and office – third parties | |
| 376,605 | | |
| 281,741 | |
|
|
327,615 |
|
| Subtotal | |
| 902,310 | | |
| 805,147 | |
|
|
783,394 |
|
| | |
| | | |
| | |
|
|
|
|
| Total | |
$ | 4,369,185 | | |
$ | 5,291,295 | |
|
$ |
2,771,574 |
|
| Revenue | |
$ | 4,369,185 | | |
$ | 5,291,295 | |
|
|
2,771,574 |
|
For
the years ended March 31, 2026, 2025 and 2024, there were no unsatisfied or partially unsatisfied performance obligations. The Group’s
revenue is attributed to Hong Kong as all services are performed and consumed in Hong Kong.
|