16. SEGMENT REPORTING

 

The following table includes additional information about reported segment revenue, significant segment expenses and segment measure of profitability:

 

SCHEDULE OF SEGMENT REVENUE, SIGNIFICANT SEGMENT EXPENSES AND SEGMENT MEASURE OF PROFITABILITY

  

Year ended

March 31, 2026

  

Year ended

March 31, 2025

 
Revenue, net  $23,603   $21,501 
Less:          
Significant segment expenses   -     
Cost of Revenue   7,644    11,072 
Selling expense   4,204    3,916 
General and administrative   12,727    14,501 
Marketing and advertising   3,234    3,540 
Non-cash compensation   1,034    2,244 
Other segment items(1)   1,891    2,167 
Net loss  $(7,131)  $(15,939)

 

  (1) Includes interest expense, foreign currency transactions gain (loss), and other income.

 

See Note 2 for revenue by geographic location. Long-lived assets, excluding other non-current assets, by geography are summarized as follows:

 

SCHEDULE OF LONG-LIVED ASSETS, EXCLUDING OTHER NON-CURRENT ASSETS, BY GEOGRAPHY 

  

Year ended

March 31, 2026

  

Year ended

March 31, 2025

 
United Kingdom  $1,357   $478 
Hong Kong   -    49 
Total long-lived assets  $1,357   $527 

 

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Historical Timeline

Fiscal YearFiled
2026Jun 29, 2026Showing above
2025Jun 30, 2025

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.