Segment Reporting

3 Months Ended

Jun. 30, 2021

Segment Reporting [Abstract]

SEGMENT REPORTING

NOTE 14 – SEGMENT REPORTING

ASC 280, “Segment Reporting,” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organizational structure as well as information about geographical areas, business segments and major customers in financial statements for details on the Company’s business segments. The Company uses the “management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company’s reportable segments. Management, including the chief operating decision maker, reviews operation results by the revenue of the Company’s products. The Company’s major product is outerwear. For the three months ended June 30, 2021 and 2020, outerwear accounted for approximately 98.5% and 93.3% of total revenue, respectively. Based on management’s assessment, the Company has determined that it has only one operating segment as defined by ASC 280.

The following table summarizes sales by geographic areas for the three months ended June 30, 2021 and 2020, respectively.

	For the three months Ended June 30,
	2021		2020
United States	$	29,451,877	$	17,581,173
Jordan		159,839		1,125,582
Others		276,976		-
Total	$	29,888,692	$	18,706,755

89.6% of long-lived assets were located in Jordan as of June 30, 2021.