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SEGMENT REPORTING
 3 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
SEGMENT REPORTING

6.       SEGMENT REPORTING

 

ASC 280 establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organizational structure as well as information about geographical areas, business segments and major customers in financial statements for details on the Company’s business segments.

 

The Company uses the management approach to determine reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker (“CODM”), Mr. Edwin Kai Ip Li (a chief executive officer of the Company), for making decisions, allocating resources and assessing performance.

 

Based on the management’s assessment, the Company determined that it has one reportable operating segment in the provision of LED carriage boxes and components in Hong Kong, as defined by ASC 280 for the three months ended June 30, 2026 and 2025.

      
   Three Months Ended June 30,
   2026  2025
       
Revenues   –    300,869 
           
Cost of revenue   –    (5,601)
           
Gross profit   –    295,268 
           
Total operating expenses   (522,109)   (273,987)
           
(Loss) income from operations   (522,109)   21,281 
           
Total other expenses, net   (131,508)   (210,863)
           
Loss from operations before income taxes   (653,617)   (189,582)
Income tax expense   –    – 
Segment loss   (653,617)   (189,582)

 

For the three months ended June 30, 2026 and 2025, all of the Company’s revenue and assets are locally generated and held in Hong Kong. Therefore, no geographical segments are presented.