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DISPOSITION OF SUBSIDIARIES AND DISCONTINUED OPERATIONS | 12 Months Ended
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Mar. 31, 2026
Discontinued Operations and Disposal Groups [Abstract] |
DISPOSITION OF SUBSIDIARIES AND DISCONTINUED OPERATIONS | 4. DISPOSITION OF SUBSIDIARIES AND DISCONTINUED OPERATIONS Disposition of AOT The Company disposed of its subsidiary Dongguan Aotesi Garments Co., Ltd., (“AOT”) a PRC company, a manufacturing company in the garment manufacturing segment, in May 2025 to the local management of AOT. After the disposition, AOT became a third party to the Company. The Company does not conduct any business with AOT. The Company carries on the garment manufacturing segment business through other subsidiaries. The disposition of AOT did not qualify as discontinued operations. Financial position of AOT 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. The difference between AOT’s net assets of $26,179 and the consideration received was $12,350, which was reduced by the related foreign currency translation difference of $213. Disposition of HX The Company disposed of its subsidiary Dongguan Hongxiang Commercial Co., Ltd., (“HX”) a PRC company, a company engaged in property management and subleasing business, on July 1, 2025 to the local management of HX. After the disposition, HX became a third party to the Company. The Company does not conduct any business with HX. The Company no longer carries on the property management and subleasing business through HX or any other subsidiary. The disposition of HX qualified as discontinued operations. Financial position of HX at disposal date and gain on disposal: Property management 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 liabilities |  | $ | (6,972 | )
The consideration was $13,829, resulting in a gain of $20,801 recognized on the disposal. Disposition of YBY The Company disposed of its subsidiary Shantou Yi Bai Yi Garment Co., Ltd, a PRC Company (“YBY”), a manufacturing company in garment manufacturing segment at end of August 2024 to the local management of YBY. After disposition, YBY became third party to the Company. The Company does not conduct any businesses with YBY. The Company carries on the garment manufacturing segment business through other subsidiaries. The disposition of YBY did not qualify as discontinued operations. Financial position of the entities at disposal date and gain or loss on disposal: Garment Manufacturing Segment
Financial position of YBY |  | August 31, 2024, date of disposal |
Current assets |  | $ | 1,165,329 |
Noncurrent assets |  |  | 134 |
Current liabilities |  |  | (863,205 | )
Net assets |  | $ | 302,258 |
The consideration was Nil, with the reversal of related foreign currency translation reserve brought forward, resulting in a loss of $334,135 recognized on the disposal. The difference between YBY’s net assets of $302,258 and the consideration received was $302,258, which was increased by the related foreign currency translation difference of $31,877.

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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://www.xbrl.org/2003/role/disclosureRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/360/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-3A Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-4B Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4A -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-4A Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/205-20/tableOfContent + Details
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