v3.26.1
RISKS AND UNCERTAINTIES (Tables)
3 Months Ended
Jun. 30, 2026
Risks and Uncertainties [Abstract]  
SCHEDULE OF CONCENTRATION RISKS

The following are the percentages of accounts receivable balance of the top customers over accounts receivable for each segment as of June 30, 2026 and March 31, 2026.

 

Garment manufacturing segment

 

   June 30, 2026   March 31, 2026 
Customer A   100.0%   100.0%
           

 

The concentration as of June 30, 2026 and March 31, 2026 was attributable to the remaining accounts receivable balance being due from a single customer. The Company did not generate revenue from its garment manufacturing business during the three months ended June 30, 2026.

 

Logistics services segment

 

   June 30, 2026   March 31, 2026 
Customer A   29.9%   23.4%
Customer B   28.13%   23.1%
Customer C   10.48%   6.6%

 

Consulting services segment

 

   June 30, 2026   March 31, 2026 
Customer A   98.8%   98.5%
SCHEDULE OF PURCHASES FROM SUPPLIERS

The following tables summarize the purchases from five largest suppliers of each of the reportable segments for the three months ended June 30, 2026 and 2025.

 

   Three months ended June 30, 
   2026   2025 
Garment manufacturing segment   Nil%   l00%
Logistics services segment   100%   100%
Consulting services segment   44.7%   Nil%
Financing service segment   100%   Nil%