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DISPOSITION OF SUBSIDIARIES AND DISCONTINUED OPERATIONS | 6 Months Ended
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Sep. 30, 2025
Discontinued Operations and Disposal Groups [Abstract] |
DISPOSITION OF SUBSIDIARIES AND DISCONTINUED OPERATIONS | 4. DISPOSITION OF SUBSIDIARIES AND DISCONTINUED OPERATIONS In May 2025, the Company disposed of Dongguan Aotesi Garments Co., Ltd., (“AOT”). The Company will carry on the garment manufacturing segment business through other subsidiaries. The disposition of AOT did not qualify as discontinued operations. Financial position of the entities at disposal date and gain or loss on disposal: Garment Manufacturing Segment SCHEDULE OF FINANCIAL POSITION OF ENTITIES AND GAIN OR LOSS ON DISPOSAL
Financial position of AOT |  | May 6, 2025, date of disposal |
Current assets |  | $ | 71,373 |
Noncurrent assets |  |  | - |
Current liabilities |  |  | (45,194 | )
Net assets |  | $ | 26,179 |
The consideration was $13,829, resulting in a loss of $12,137 recognized on the disposal. At end of June 2025, the Company disposed of Dongguan Hongxiang Commercial Co., Ltd., a PRC company (“HX”) to the management of the subsidiary. The property management and subleasing business was then classified as discontinued operation. Comparative period amounts have been restated retrospectively. Financial position of the entities at disposal date and gain or loss on disposal: Property Management and Subleasing Business Segment
Financial position of HX |  | July 1, 2025, date of disposal |
Current assets |  | $ | 1,227,389 |
Noncurrent assets |  |  | 354,622 |
Current liabilities |  |  | (1,588,983 | )
Net assets |  | $ | 6,972 |
The consideration was $13,829, with the reversal of over-accrual of lease payment, resulting in an income of $6,857 recognized on the disposal.

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- Definition The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/205-20/tableOfContent Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/360/tableOfContent + Details
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