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Segment Reporting
 12 Months Ended
Mar. 31, 2021
Segment Reporting [Abstract]  
SEGMENT REPORTING

NOTE 11 – SEGMENT REPORTING


ASC 280, “Segment Reporting,” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organizational structure as well as information about geographical areas, business segments and major customers in financial statements for details on the Company’s business segments. The Company uses the “management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company’s reportable segments. Management, including the chief operating decision maker, reviews operation results by the revenue of different products. Based on management’s assessment, the Company has determined that it has two operating segments: online education services, and technological development and operation service. Our online education segment consists of two types of online services: Online Education Cloud Service (“B2B2C”) and Online Training Service (“B2C”).


The following tables present summary information by segment for the years ended March 31, 2021, 2020 and 2019, respectively: 


   For the Year Ended 
   March 31,
2021		   March 31,
2020		   March 31,
2019		 
Revenue from Online Education Service            
Revenue from B2B2C Service  $7,601,430   $4,685,132   $3,540,536 
Revenue from B2C Service   657,019    685,568    645,060 
Revenue from Technological Development and Operation Service   257,112    266,670    1,172,427 
Total  $8,515,561   $5,637,370   $5,358,023 

All the Company’s revenue was generated from its business operation in China.


   For the Year Ended March 31, 2021 
   Online Education
Service		   Technological Development and Operation Service   Total 
Revenue  $8,258,449   $257,112   $8,515,561 
Cost of revenue and related tax   3,692,683    304,415    3,997,098 
Gross profit  $4,565,766   $(47,303)  $4,518,463 
Depreciation and amortization  $189,407   $5,832   $195,239 
Total capital expenditures  $72,984   $1,252   $74,236 

   For the Year Ended March 31, 2020 
   Online Education
Service		   Technological Development and Operation Service   Total 
Revenue  $5,370,700   $266,670   $5,637,370 
Cost of revenue and related tax   3,020,735    366,230    3,386,965 
Gross profit  $2,349,965   $(99,560)  $2,250,405 
Depreciation and amortization  $156,111   $8,831   $164,942 
Total capital expenditures  $73,564   $1,477   $75,041 

   For the Year Ended March 31, 2019 
   Online Education
Service		   Technological Development and Operation Service   Total 
Revenue  $4,185,596   $1,172,427   $5,358,023 
Cost of revenue and related tax   2,418,522    435,857    2,854,379 
Gross profit  $1,767,074   $736,570   $2,503,644 
Depreciation and amortization  $123,293   $7,731   $131,024 
Total capital expenditures  $336,267   $14,017   $350,284 

   As of
March 31,
2021		   As of
March 31,
2020		 
Total assets:        
Online Education Service  $16,642,417   $12,353,413 
Technological Development and Operation Service   330,904    211,866 
Total Assets  $16,973,321   $12,565,279