RISKS AND UNCERTAINTIES (Tables)

9 Months Ended

Dec. 31, 2021

Risks and Uncertainties [Abstract]

SCHEDULE OF CONCENTRATION RISKS

The followings are the percentages of accounts receivable balance of the top customers over accounts receivable for each segment as of December 31, 2021 and March 31, 2021.

Garment manufacturing segment

	December 31, 2021			March 31, 2021
Customer A		87.0	%		98.4	%
Customer B		13.0	%		1.6	%

The high concentration as of December 31, 2021 was mainly due to business development of a large distributor of garments.

Logistics services segment

	December 31, 2021			March 31, 2021
Customer A		12.2	%		16.6	%
Customer B		11.0	%		Nil	%
Customer C		10.0	%		30.2	%
Customer D		7.3	%		Nil	%
Customer E		6.5	%		12.7	%

SCHEDULE OF PURCHASES FROM SUPPLIERS

The following tables summarized the purchases from five largest suppliers of each of the reportable segment for the three and nine months ended December 31, 2021 and 2020.

	Three months ended						Nine months ended
	December 31,						December 31,
	2021			2020			2021			2020
Garment manufacturing segment		100.0	%		100.0	%		99.8	%		97.7	%
Logistics services segment		100.0	%		79.1	%		92.2	%		99.7	%
Property management and subleasing		100.0	%		100.0	%		100.0	%		100.0	%
Epidemic prevention supplies		Nil	%		100.0	%		Nil	%		100	%