v3.25.4
RISKS AND UNCERTAINTIES (Tables)
9 Months Ended
Dec. 31, 2025
Risks and Uncertainties [Abstract]  
SCHEDULE OF CONCENTRATION RISKS

The followings are the percentages of accounts receivable balance of the top customers over accounts receivable for each segment as of December 31, 2025 and March 31, 2025.

 

Garment manufacturing segment

 

   December 31, 2025   March 31, 2025 
Customer A   100.0%   100.0%

 

 

The high concentration as of December 31, 2025 was mainly due to business development of a large distributor of garments.

 

Logistics services segment

 

   December 31, 2025   March 31, 2025 
Customer A   23.4%   20.2%
Customer B   23.1%   17.6%
Customer C   6.6%   3.4%
Customer D   6.0%   5.4%
Customer E   5.9%   5.9%
SCHEDULE OF PURCHASES FROM SUPPLIERS

The following tables summarize the purchases from five largest suppliers of each of the reportable segments for the three and nine months ended December 31, 2025 and 2024.

 

   Three months ended   Nine months ended 
   December 31,   December 31, 
   2025   2024   2025   2024 
Garment manufacturing segment   Nil%   60.6%   100%   41.8%
Logistics services segment   100%   100%   100%   100%