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REVENUE, SEGMENT INFORMATION | 12 Months Ended
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Mar. 31, 2025
Segment Reporting [Abstract] |
REVENUE, SEGMENT INFORMATION | 13. REVENUE, SEGMENT INFORMATION The Company follows FASB ASC Topic 280, Segment Reporting, which requires that companies disclose segment data based on how management makes decision about allocating resources to segments and evaluating their performance. Reportable operating segments include components of an entity about which separate financial information is available and which operating results are regularly reviewed by the chief operating decision maker (“CODM”) to make decisions about resources to be allocated to the segment and assess each operating segment’s performance. The Company has primarily engaged in one segment which is the provision of (i) soil and rock transportation services, (ii) diesel oil trading and (iii) miscellaneous construction works, including ELS work and all the income is earned in Hong Kong. No revenues were derived from the trading of diesel oil in 2024 and 2025. Much of the information provided in these consolidated financial statements is similar to, or the same as, that reviewed on a regular basis by the Company’s CODM. As a result, the Company operates and manages its business as a single operating segment. For the years ended March 31, 2025, 2024 and 2023, revenue and assets within Hong Kong contributed over 90% of the Company’s total revenue and assets. The following table presents revenue by major revenue type for the years ended March 31, 2025, 2024 and 2023, respectively: SCHEDULE OF REVENUE AND COST BY MAJOR REVENUE TYPE
|  |  | 2023 |  |  | 2024 |  |  | 2025 |
|  | Year ended March 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | USD |  |  | USD |  |  | USD |
Soil and rock transportation |  |  | 9,858,453 |  |  |  | 8,436,223 |  |  |  | 10,668,170 |
Diesel oil trading |  |  | 729,930 |  |  |  | - |  |  |  | - |
Miscellaneous construction works |  |  | 554,755 |  |  |  | 5,028,207 |  |  |  | 8,607,503 |
Total |  |  | 11,143,138 |  |  |  | 13,464,430 |  |  |  | 19,275,673 |
Revenue |  |  | 11,143,138 |  |  |  | 13,464,430 |  |  |  | 19,275,673 |
The following table presents cost by major revenue type for the years ended March 31, 2025, 2024 and 2023, respectively:
|  |  | 2023 |  |  | 2024 |  |  | 2025 |
|  | Year ended March 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | USD |  |  | USD |  |  | USD |
Soil and rock transportation |  |  | 7,794,151 |  |  |  | 6,888,147 |  |  |  | 9,897,110 |
Diesel oil trading |  |  | 692,538 |  |  |  | - |  |  |  | - |
Miscellaneous construction works |  |  | 478,402 |  |  |  | 3,807,679 |  |  |  | 7,698,898 |
Total |  |  | 8,965,091 |  |  |  | 10,695,826 |  |  |  | 17,596,008 |
Cost of sales |  |  | 8,965,091 |  |  |  | 10,695,826 |  |  |  | 17,596,008 |
As of March 31, 2025, 2024 and 2023, the aggregate amount of the transaction price allocated to remaining performance obligations related to construction contracts that are unsatisfied or partially unsatisfied was approximately to US$5.7 million, US$5.8 million and US$4 million, respectively. Given the profile of contract terms, substantially all of the remaining performance obligation is expected to be recognized as revenue over the next year. As a practical expedient, we do not include contracts that have an original duration of one year or less. Furthermore, the Company uses the practical expedient in ASC 606-10-50-14(a) which states the Company is not required to disclose the transaction price allocated to remaining performance obligations if the variable consideration is allocated entirely to an unsatisfied performance obligation.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-21 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name 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