Breakdown of Expenses by Nature

12 Months Ended

Mar. 31, 2026

Breakdown of Expenses by Nature [Abstract]

BREAKDOWN OF EXPENSES BY NATURE

NOTE 8 — BREAKDOWN OF EXPENSES BY NATURE

Cost of revenue mainly comprises the cost of products purchased, cost of packing material, transportation cost, warehouse leasing cost, labor cost, compensation cost for loss of goods, outsourcing packing cost, and other direct costs.

Selling, general and administrative expenses comprise labor costs, depreciation and amortization, professional expenses, utility expenses and other office expenses.

The following table shows a breakdown of cost of sales, Selling, general and administrative expenses of all business for the periods presented for each category:

		2026				2025				2024
Changes in inventories of merchandised goods		$	5,728,614			$	7,521,466			$	6,023,207
Storage cost			740,994				1,034,158				926,131
Transportation cost			3,510,296				6,361,180				2,865,295
Consumption of packing material			653,176				1,073,720				939,350
Depreciation and amortization			79,002				66,091				58,235
Labor cost			1,894,087				2,610,377				2,831,507
Outsourcing expenses			424,800				626,939				460,503
Others			1,411,304				820,587				914,926
Total cost of sales, selling, general and administrative expenses		$	14,442,273			$	20,114,518			$	15,019,154