15. CONSOLIDATED SEGMENT DATA

 

Segment information is consistent with how management reviews the businesses, makes investing and resource allocation decisions and assesses operating performance. The segment data presented reflects this segment structure. The Company reports financial and operating information in the following three segments:

 

  (a) Garment manufacturing. Including manufacturing and distribution of garments;
     
  (b) Logistics services. Providing logistic services;
     
  (c) Property management and subleasing. Providing shops subleasing and property management services for garment wholesalers and retailers in garment market.

 

The Company also provides general corporate services to its segments and these costs are reported as “Corporate and other”.

 

Selected information in the segment structure is presented in the following tables:

 

         
   Year ended March 31, 
Revenues from external customers  2025   2024 
Garments manufacturing segment   283,042    229,539 
Logistics services segment   3,018,325    4,342,326 
Property management and subleasing   879,547    581,888 
Total of reportable segments   4,180,914    5,153,753 
Corporate and other   -    - 
Total consolidated revenue  $4,180,914   $5,153,753 

 

Income (loss) from operations by segment for year ended March 31, 2025 and 2024 are as follows:

 

         
   Year ended March 31, 
   2025   2024 
Garments manufacturing segment   (100,715)   (143,872)
Logistics services segment   249,160    179,450 
Property management and subleasing   (954,448)   (201,746)
Total of reportable segments  $(806,003)   (166,168)
Corporate and other   (1,010,967)   (965,028)
Total consolidated loss from operations   (1,816,970)   (1,131,196)

 

Depreciation and amortization by segment for year ended March 31, 2025 and 2024 are as follows:

 

         
   Year ended March 31, 
   2025   2024 
Garments manufacturing segment   6,754    1,575 
Logistics services segment   101,888    315,657 
Property management and subleasing   9,214    5,421 
Total of reportable segments  $117,856    322,653 
Corporate and other   1,331    6,294 
Total consolidated depreciation and amortization  $119,187    328,947 

 

Financial cost by segment for year ended March 31, 2025 and 2024 are as follows:

 

         
   Year ended March 31, 
   2025   2024 
Garments manufacturing segment   78    6,822 
Logistics services segment   53,066    28,728 
Property management and subleasing   152    19 
Total of reportable segments  $53,296    35,569 
Corporate and other   1,093,547    3,617,234 
Total consolidated financial cost  $1,146,843    3,652,803 

 

Total assets by segment as of March 31, 2025 and March 31, 2024 are as follows:

 

Total assets  March 31, 2025   March 31, 2024 
Garment manufacturing segment  $238,981   $1,357,761 
Logistics services segment   3,167,654    3,231,492 
Property management and subleasing   19,855,305    20,931,431 
Total of reportable segments   23,261,939    25,520,684 
Corporate and other   25,905,398    26,818,064 
Consolidated total assets  $49,167,337   $52,338,748 

 

 

Geographical Information

 

The Company operates predominantly in China. In presenting information on the basis of geographical location, revenue is based on the geographical location of customers and long-lived assets are based on the geographical location of the assets.

 

Geographic Information

 

   Year ended March 31, 
   2025   2024 
Revenues   -    - 
China   4,180,914    5,153,753 

 

   March 31, 2025   March 31, 2024 
Long-Lived Assets          
China   19,375,723    23,157,356 

 

Historical Timeline

Fiscal YearFiled
2025Jun 30, 2025Showing above
2024Jul 15, 2024
2023Jun 29, 2023
2022Jun 23, 2022
2021Jun 29, 2021
2020Jun 29, 2020
2019Jul 1, 2019
2018Jul 16, 2018

About Segments Disclosures

Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.

Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.