v3.26.1
Business Segment and Disaggregation of Revenue
12 Months Ended
Mar. 31, 2026
Business Segment and Disaggregation of Revenue [Abstract]  
BUSINESS SEGMENT AND DISAGGREGATION OF REVENUE

NOTE 3 — BUSINESS SEGMENT AND DISAGGREGATION OF REVENUE

 

A summary of the Company’s revenue disaggregated by major service lines and timing of revenue recognition of the years ended March 31, 2025 and 2026, respectively, are as follow:

 

   Year ended March 31, 
   2026   2025   2024 
   US$   US$   US$ 
Sales of finished goods   15,814,388    18,110,016    16,730,463 
Sales for tooling   340,736    502,518    393,315 
    16,155,124    18,612,534    17,123,778 

 

In accordance with ASC 280, Segment Reporting (“ASC 280”), the Company has one reportable business segments. Sales are based on the countries in which the customers are from overseas including United States of America, United Kingdom and Europe. Summarized financial information concerning our geographic segments is shown in the following tables:

 

   Year ended March 31,
   2026  2025  2024
   US$  US$  US$
United States of America   10,078,840    12,810,726    12,389,864 
United Kingdom   1,287,557    1,517,635    953,375 
Europe   4,788,727    4,284,173    3,780,278 
Others   
-
    
-
    261 
    16,155,124    18,612,534    17,123,778