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CONSOLIDATED SEGMENT DATA | 12 Months Ended
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Mar. 31, 2026
Segment Reporting [Abstract] |
CONSOLIDATED SEGMENT DATA |
15. | CONSOLIDATED SEGMENT DATA
Segment information is consistent with how management reviews the businesses, makes investing and resource allocation decisions and assesses operating performance. The segment data presented reflects this segment structure. The Company reports financial and operating information in the following three segments:
| (a) | Garment manufacturing. Including manufacturing and distribution of garments;
| (b) | Logistics services. Providing logistic services;
| (c) | Consulting. Providing consulting and advisory services, including insurance consulting and related customer service support.
The property management and subleasing business was disposed of during the year and was not included as a continuing operating segment in the current year segment assessment. The Company also provides general corporate services to its segments and these costs are reported as “Corporate and other”. Selected information in the segment structure is presented in the following tables: SCHEDULE OF SEGMENT REPORTING FOR REVENUE
Revenues from external customers |  | 2026 |  |  | 2025 |
|  | Year ended March 31, |
Revenues from external customers |  | 2026 |  |  | 2025 |
Garments manufacturing segment |  |  | 40,911 |  |  |  | 283,042 |
Logistics services segment |  |  | 3,176,771 |  |  |  | 3,018,325 |
Consulting |  |  | 2,153,501 |  |  |  | - |
Others |  |  | - |  |  |  | - |
Property management and subleasing |  |  | - |  |  |  | 879,547 |
Total of reportable segments |  |  | 5,371,183 |  |  |  | 4,180,914 |
Corporate and other |  |  | - |  |  |  | - |
Total consolidated revenue |  | $ | 5,371,183 |  |  | $ | 4,180,914 |
Income (loss) from operations by segment for year ended March 31, 2026 and 2025 are as follows: SCHEDULE OF SEGMENT REPORTING FOR INCOME FROM OPERATION
|  | 2026 |  |  | 2025 |
|  | Year ended March 31, |
|  | 2026 |  |  | 2025 |
Garments manufacturing segment |  |  | (48,459 | ) |  |  | (100,715 | )
Logistics services segment |  |  | 35,833 |  |  |  | 249,160 |
Consulting |  |  | (66,434 | ) |  |  | - |
Others |  |  | (280 | ) |  |  | - |
Property management and subleasing |  |  | - |  |  |  | (954,448 | )
Total of reportable segments |  | $ | (79,340 | ) |  |  | (806,003 | )
Corporate and other |  |  | (1,449,880 | ) |  |  | (1,010,967 | )
Total consolidated loss from operations |  |  | (1,529,220 | ) |  |  | (1,816,970 | )
Depreciation by segment for year ended March 31, 2026 and 2025 are as follows: SCHEDULE OF SEGMENT REPORTING FOR DEPRECIATION AND AMORTIZATION
|  | 2026 |  |  | 2025 |
|  | Year ended March 31, |
|  | 2026 |  |  | 2025 |
Garments manufacturing segment |  |  | 6,085 |  |  |  | 6,754 |
Logistics services segment |  |  | 69,489 |  |  |  | 101,888 |
Consulting |  |  | - |  |  |  | - |
Others |  |  | - |  |  |  | - |
Property management and subleasing |  |  | - |  |  |  | 9,214 |
Total of reportable segments |  | $ | 75,574 |  |  |  | 117,856 |
Corporate and other |  |  | 2,154 |  |  |  | 1,331 |
Total consolidated depreciation and amortization |  | $ | 77,728 |  |  |  | 119,187 |
Financial cost by segment for year ended March 31, 2026 and 2025 are as follows: SCHEDULE OF SEGMENT REPORTING FOR FINANCIAL COST
|  | 2026 |  |  | 2025 |
|  | Year ended March 31, |
|  | 2026 |  |  | 2025 |
Garments manufacturing segment |  |  | 20 |  |  |  | 78 |
Logistics services segment |  |  | 41,923 |  |  |  | 53,066 |
Consulting |  |  | 6 |  |  |  | - |
Others |  |  | - |  |  |  | - |
Property management and subleasing |  |  | - |  |  |  | 152 |
Total of reportable segments |  | $ | 41,949 |  |  |  | 53,296 |
Corporate and other |  |  | 572,850 |  |  |  | 1,093,547 |
Total consolidated financial cost |  | $ | 614,799 |  |  |  | 1,146,843 |
Total assets by segment as of March 31, 2026 and March 31, 2025 are as follows: SCHEDULE OF SEGMENT REPORTING FOR ASSETS
Total assets |  | March 31, 2026 |  |  | March 31, 2025 |
Garment manufacturing segment |  | $ | 171,717 |  |  | $ | 238,981 |
Logistics services segment |  |  | 3,059,748 |  |  |  | 3,167,653 |
Consulting |  |  | 1,899,665 |  |  |  | - |
Others |  |  | 314,316 |  |  |  | - |
Property management and subleasing |  |  | - |  |  |  | 19,855,305 |
Total of reportable segments |  |  | 5,445,446 |  |  |  | 23,261,939 |
Corporate and other |  |  | 23,806,651 |  |  |  | 25,905,398 |
Consolidated total assets |  | $ | 29,252,097 |  |  | $ | 49,167,337 |
Geographical Information The Company operates predominantly in China. In presenting information on the basis of geographical location, revenue is based on the geographical location of customers and long-lived assets are based on the geographical location of the assets. Geographic Information SCHEDULE OF GEOGRAPHICAL INFORMATION
|  | 2026 |  |  | 2025 |
|  | Year ended March 31, |
|  | 2026 |  |  | 2025 |
Revenues |  |  |  |  |  |
Mainland China |  |  | 3,217,682 |  |  |  | 4,180,914 |
Hong Kong |  |  | 2,153,501 |  |  |  | - |
Total |  |  | 5,371,183 |  |  |  | 4,180,914 |
Revenues |  |  | 5,371,183 |  |  |  | 4,180,914 |
|  | March 31, 2026 |  |  | March 31, 2025 |
Long-Lived Assets |  |  |  |  |  |  |  |
Mainland China |  |  | 6,343,692 |  |  |  | 19,375,723 |
Long-Lived Assets |  |  | 6,343,692 |  |  |  | 19,375,723 |

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