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SEGMENT INFORMATION | 12 Months Ended
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Mar. 31, 2026
Segment Reporting [Abstract] |
SEGMENT INFORMATION | NOTE 16. SEGMENT INFORMATION In accordance with ASC 280-10, Segment Reporting: Overall, the CODM reviews the consolidated results of operations when making decisions about allocating resources and assessing performance of the Company as a whole; hence, the Company has only one operating segment. The Company’s segment profit or loss is measured using gross profit, which is the primary performance metric utilized by management to evaluate the financial results and to make decisions regarding resource allocation. Although gross profit is reviewed by management for operational analysis, operating income (loss) is the primary measure used by the Company’s chief operating decision maker (CODM) for segment performance assessment and resource allocation. The Company concluded that the CODM is Mr. Li Hsien “Larry” Wong, CEO. Summarized financial information concerning the Company’s reportable segments is shown as below:
1) | By Business Unit:
SCHEDULE OF SEGMENT INFORMATION
Item |  | 2026 |  |  | 2025 |
|  | As of March 31, and for the year ended March 31, |
Item |  | 2026 |  |  | 2025 |
Revenue |  | $ | 716,885 |  |  | $ | 202,007 |
Cost of revenue |  |  | 553,040 |  |  |  | 113,376 |
Gross profit |  |  | 163,845 |  |  |  | 88,631 |
Operating expenses |  |  | 8,182,363 |  |  |  | 775,846 |
Segment operating loss |  |  | (8,018,518 | ) |  |  | (687,215 | )
Segment other income (expense) |  |  | (4,232 | ) |  |  | (27,465 | )
Segment assets |  |  | 21,607,285 |  |  |  | 367,927 |
2) | Revenue by Geography:
|  | 2026 |  |  | 2025 |
|  | For the years ended March 31, |
|  | 2026 |  |  | 2025 |
Hong Kong/Asia-Pacific |  |  | 716,885 |  |  | $ | 202,007 |
United States |  |  | - |  |  |  | - |
Total |  |  | 716,885 |  |  | $ | 202,007 |
a. | Major customers representing at least 10% of net revenue
SCHEDULE OF PERCENTAGE OF REVENUE
Period |  | Project Name |  | Revenue Type |  | Property Type |  | Percentage of Total Revenue |
For the year ended March 31, 2026 |  | Dior Hong Kong Bespoke Lounge Project |  | Design and fit-out |  | Commercial |  |  | 82.38 | %
|  | Hong Kong Tramways Ltd A&A Consultancy |  | Application |  | Commercial |  |  | 12.34 | %
For the year ended March 31, 2025 |  | Batard Pedder Building |  | Project management |  | Commercial |  |  | 19.56 | %
|  | Hang Cheong Factory Lobby Works |  | Design and fit-out |  | Industrial |  |  | 16.80 | %

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