| SCHEDULE OF SEGMENT INFORMATION |
The
following tables present the Company’s segment information for the year ended March 31, 2026:
SCHEDULE OF SEGMENT INFORMATION
| | |
HK | | |
Others | | |
Internal Elimination | | |
Total | |
| | |
USD | | |
USD | | |
USD | | |
USD | |
| Revenue | |
| 8,935,021 | | |
| - | | |
| - | | |
| 8,935,021 | |
| Cost of sales | |
| (10,856,424 | ) | |
| - | | |
| - | | |
| (10,856,424 | ) |
| Gross loss | |
| (1,921,403 | ) | |
| - | | |
| - | | |
| (1,921,403 | ) |
| General and administrative expenses | |
| (4,059,674 | ) | |
| (7,748,600 | ) | |
| - | | |
| (11,808,274 | ) |
| Loss from operations | |
| (6,014,724 | ) | |
| (7,714,953 | ) | |
| | | |
| (13,729,677 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| Segment assets | |
| 7,036,916 | | |
| 13,466,885 | | |
| (1,118,062 | ) | |
| 19,385,739 | |
| Long-lived assets | |
| 2,459,110 | | |
| - | | |
| - | | |
| 2,459,110 | |
|
| SCHEDULE OF REVENUE AND COST BY MAJOR REVENUE TYPE |
The
following table presents revenue by major revenue type for the years ended March 31, 2026 and 2025 and 2024,
respectively:
SCHEDULE OF REVENUE AND COST BY MAJOR REVENUE TYPE
| | |
2024 | | |
2025 |
|
|
2026 |
|
| | |
Year ended March 31, |
|
| | |
2024 | | |
2025 |
|
|
2026 |
|
| | |
USD | | |
USD |
|
|
USD |
|
| | |
| | |
|
|
|
|
|
|
| Soil and rock transportation | |
| 8,436,223 | | |
| 10,668,170 |
|
|
|
7,075,782 |
|
| Miscellaneous construction
works | |
| 5,028,207 | | |
| 8,607,503 |
|
|
|
1,859,239 |
|
| Total | |
| 13,464,430 | | |
| 19,275,673 |
|
|
|
8,935,021 |
|
| Revenue | |
| 13,464,430 | | |
| 19,275,673 |
|
|
|
8,935,021 |
|
The following table presents cost by major revenue type for the years ended
March 31, 2026 and 2025 and 2024, respectively:
| | |
2024 | | |
2025 |
|
|
2026 |
|
| | |
Year ended March 31, |
|
| | |
2024 | | |
2025 |
|
|
2026 |
|
| | |
USD | | |
USD |
|
|
USD |
|
| | |
| | |
|
|
|
|
|
|
| Soil and rock transportation | |
| 6,888,147 | | |
| 9,897,110 |
|
|
|
8,351,402 |
|
| Miscellaneous construction
works | |
| 3,807,679 | | |
| 7,698,898 |
|
|
|
2,505,022 |
|
| Total | |
| 10,695,826 | | |
| 17,596,008 |
|
|
|
10,856,424 |
|
| Cost of Sales | |
| 10,695,826 | | |
| 17,596,008 |
|
|
|
10,856,424 |
|
|