| Schedule of Revenue |
The following table presents revenue by major revenue type for the years ended March 31, 2026, 2025 and 2024, respectively: | | | For the years ended March 31, | | | | | 2026 | | | 2025 | | | 2024 | | | Design and fit out services | | $ | 1,882,061 | | | $ | 2,986,769 | | | $ | 3,603,422 | | | Design only services | | | 24,129 | | | | 279,621 | | | | 779,574 | | | Sale of robotic products | | | 384,429 | | | | — | | | | — | | | Total | | $ | 2,290,619 | | | $ | 3,266,390 | | | $ | 4,382,996 | | The following table presents revenue by type of premises or products for the years ended March 31, 2026, 2025 and 2024, respectively: | | | For the years ended March 31, | | | | | 2026 | | | 2025 | | | 2024 | | | Non-residential | | $ | 1,496,427 | | | $ | 2,533,927 | | | $ | 3,651,614 | | | Residential | | | 409,763 | | | | 732,463 | | | | 731,382 | | | Sale of robotic products | | | 384,429 | | | | — | | | | — | | | Total | | $ | 2,290,619 | | | $ | 3,266,390 | | | $ | 4,382,996 | | The following table presents the significant revenue and expense categories in the Company’s operating segments: | | | For the years ended March 31, 2026 | | | | | Interior design and fit out service | | | Robotics and AI Solutions Business | | | Corporate | | | Total | | | Revenues | | $ | 1,906,190 | | | $ | 384,429 | | | $ | — | | | $ | 2,290,619 | | | Cost of revenues | | | (1,765,115 | ) | | | (275,507 | ) | | | — | | | | (2,040,622 | ) | | Selling and marketing expenses | | | (255,588 | ) | | | (50,727 | ) | | | (30,704 | ) | | | (337,019 | ) | | Selling and marketing expenses - share-based compensation | | | — | | | | — | | | | (7,820,000 | ) | | | (7,820,000 | ) | | Research and development expenses | | | — | | | | (130,961 | ) | | | — | | | | (130,961 | ) | | General and administrative expenses | | | (1,480,722 | ) | | | (113,881 | ) | | | (692,439 | ) | | | (2,287,042 | ) | | Other (expenses) income, net | | | (31,806 | ) | | | 9 | | | | 46,544 | | | | 14,747 | | | Benefit from (Provision for) income taxes | | | 4,761 | | | | (9,687 | ) | | | — | | | | (4,926 | ) | | Net loss | | $ | (1,622,280 | ) | | $ | (196,325 | ) | | $ | (8,496,599 | ) | | $ | (10,315,204 | ) | | | | | | | | | | | | | | | | | | | | Segment assets | | | 1,967,366 | | | | 520,215 | | | | 5,321,317 | | | | 7,808,898 | | | Reconciliation: | | | | | | | | | | | | | | | | | | Elimination of intersegment receivables | | | (10,013 | ) | | | — | | | | (2,424,056 | ) | | | (2,434,069 | ) | | Unallocated assets | | | — | | | | — | | | | — | | | | — | | | Total assets | | $ | 1,957,353 | | | $ | 520,215 | | | $ | 2,897,261 | | | $ | 5,374,829 | | | | | | | | | | | | | | | | | | | | | Segment liabilities | | | 3,406,311 | | | | 705,991 | | | | 412,318 | | | | 4,524,620 | | | Reconciliation: | | | | | | | | | | | | | | | | | | Elimination of intersegment payables | | | (1,771,901 | ) | | | (649,561 | ) | | | (12,606 | ) | | | (2,434,068 | ) | | Total liabilities | | $ | 1,634,410 | | | $ | 56,430 | | | $ | 399,712 | | | $ | 2,090,552 | | | | | For the years ended March 31, 2026 | | | | | Interior design and fit out service | | | Robotics and AI Solutions Business | | | Corporate | | | Total | | | Other segment information | | | | | | | | | | | | | | Depreciation and amortization | | $ | 243,196 | | | $ | 6,162 | | | $ | — | | | $ | 249,358 | | | Provision for allowance for expected credit losses | | $ | 1,898 | | | $ | 1,433 | | | $ | (1,351 | ) | | $ | 1,980 | | | Share-based compensation | | $ | — | | | $ | — | | | $ | 7,928,000 | | | $ | 7,928,000 | | | Impairment losses | | $ | 137,593 | | | $ | — | | | $ | — | | | $ | 137,593 | | | | | For the years ended March 31, 2025 | | | | | Interior design and fit out service | | | Robotics and AI Solutions Business | | | Corporate | | | Total | | | Revenues | | $ | 3,266,390 | | | $ | — | | | $ | — | | | $ | 3,266,390 | | | Cost of revenues | | | (2,540,218 | ) | | | — | | | | — | | | | (2,540,218 | ) | | Selling and marketing expenses | | | (57,644 | ) | | | — | | | | — | | | | (57,644 | ) | | Selling and marketing expenses - share-based compensation | | | — | | | | — | | | | — | | | | — | | | Research and development expenses | | | — | | | | — | | | | — | | | | — | | | General and administrative expenses | | | (1,842,665 | ) | | | — | | | | (453,372 | ) | | | (2,296,037 | ) | | Other (expenses) income, net | | | (9,504 | ) | | | — | | | | 1,277 | | | | (8,227 | ) | | Benefit from income taxes | | | 174,620 | | | | — | | | | — | | | | 174,620 | | | Net loss | | $ | (1,009,021 | ) | | $ | — | | | $ | (452,095 | ) | | $ | (1,461,116 | ) | | | | | | | | | | | | | | | | | | | | Segment assets | | $ | 3,332,764 | | | $ | — | | | $ | 5,782,070 | | | $ | 9,114,834 | | | Reconciliation: | | | | | | | | | | | | | | | | | | Elimination of intersegment receivables | | | (8,805 | ) | | | — | | | | (1,530,474 | ) | | | (1,539,279 | ) | | Total assets | | $ | 3,323,959 | | | $ | — | | | $ | 4,251,596 | | | $ | 7,575,555 | | | | | | | | | | | | | | | | | | | | | Segment liabilities | | | 3,141,520 | | | | — | | | | 173,846 | | | | 3,315,366 | | | Reconciliation: | | | | | | | | | | | | | | | | | | Elimination of intersegment payables | | | (1,530,474 | ) | | | — | | | | (8,805 | ) | | | (1,539,279 | ) | | Total liabilities | | $ | 1,611,046 | | | $ | — | | | $ | 165,041 | | | $ | 1,776,087 | | | | | For the years ended March 31, 2025 | | | | | Interior design and fit out service | | | Robotics and AI Solutions Business | | | Corporate | | | Total | | | Other segment information | | | | | | | | | | | | | | Depreciation and amortization | | $ | 63,377 | | | $ | — | | | $ | — | | | $ | 63,377 | | | Provision for allowance for expected credit losses | | $ | 35,354 | | | $ | — | | | $ | — | | | $ | 35,354 | | | Share-based compensation | | $ | — | | | $ | — | | | $ | — | | | $ | — | | | Impairment losses | | $ | — | | | $ | — | | | $ | — | | | $ | — | | | | | For the years ended March 31, 2024 | | | | | Interior design and fit out service | | | Robotics and AI Solutions Business | | | Corporate | | | Total | | | Revenues | | $ | 4,382,996 | | | $ | — | | | $ | — | | | $ | 4,382,996 | | | Cost of revenues | | | (2,821,615 | ) | | | — | | | | — | | | | (2,821,615 | ) | | Selling and marketing expenses | | | (767 | ) | | | — | | | | — | | | | (767 | ) | | Selling and marketing expenses - share-based compensation | | | — | | | | — | | | | — | | | | — | | | Research and development expenses | | | — | | | | — | | | | — | | | | — | | | General and administrative expenses | | | (381,825 | ) | | | — | | | | (288,000 | ) | | | (669,825 | ) | | Other income, net | | | 21,581 | | | | — | | | | — | | | | 21,581 | | | Provision for income taxes | | | (128,932 | ) | | | — | | | | — | | | | (128,932 | ) | | Net (loss) income | | $ | 1,071,438 | | | $ | — | | | $ | (288,000 | ) | | $ | 783,438 | | | | | | | | | | | | | | | | | | | | | Segment assets | | $ | 1,982,253 | | | $ | — | | | $ | 477,061 | | | $ | 2,459,314 | | | Reconciliation: | | | | | | | | | | | | | | | | | | Elimination of intersegment receivables | | | (347,845 | ) | | | — | | | | — | | | | (347,845 | ) | | Total assets | | $ | 1,634,408 | | | $ | — | | | $ | 477,061 | | | $ | 2,111,469 | | | | | | | | | | | | | | | | | | | | | Segment liabilities | | | 778,556 | | | | — | | | | 483,038 | | | | 1,261,594 | | | Reconciliation: | | | | | | | | | | | | | | | | | | Elimination of intersegment payables | | | — | | | | — | | | | (347,845 | ) | | | (347,845 | ) | | Total liabilities | | $ | 778,556 | | | $ | — | | | $ | 135,193 | | | $ | 913,749 | | | | | For the years ended March 31, 2024 | | | | | Interior design and fit out service | | | Robotics and AI Solutions Business | | | Corporate | | | Total | | | Other segment information | | | | | | | | | | | | | | Depreciation and amortization | | $ | 44,572 | | | $ | — | | | $ | — | | | $ | 44,572 | | | Provision for allowance for expected credit losses | | $ | 6,333 | | | $ | — | | | $ | — | | | $ | 6,333 | | | Share-based compensation | | $ | — | | | $ | — | | | $ | — | | | $ | — | | | Impairment losses | | $ | — | | | $ | — | | | $ | — | | | $ | — | |
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