SEGMENT REPORTING

12 Months Ended

Mar. 31, 2024

Segment Reporting [Abstract]

SEGMENT REPORTING

16. SEGMENT REPORTING

ASC 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about services categories, business segments and major customers in financial statements. The Company has three reportable segments based on business unit, consultancy business, asset leasing business and food and beverage business and three reportable segments based on country, United States, Marshall Islands and Malaysia.

In accordance with the “Segment Reporting” Topic of the ASC, the Company’s chief operating decision maker has been identified as the Chief Executive Officer and President, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Existing guidance, which is based on a management approach to segment reporting, establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures about products and services, major customers, and the countries in which the entity holds material assets and reports revenue. All material operating units qualify for aggregation under “Segment Reporting” due to their similar customer base and similarities in economic characteristics; nature of products and services; and procurement, manufacturing and distribution processes.

	For the Year Ended and As of March 31, 2024
By Country	Consultancy Business			Asset Leasing Business		Food & Beverage Business		Total
Revenue	$	5,000		$	-	$	-	$	5,000
Cost of revenue		-			-		-		-
General and administrative expenses		(676,076	)		-		-		(676,076	)
Loss from operations		(671,076	)		-		-		(671,076	)
Total assets	$	44,914		$	-	$	-	$	44,914
Capital expenditure	$	-		$	-	$	-	$	-

	For the Year Ended and As of March 31, 2023
By Business Unit	Assets Leasing Business		Food & Beverage Business			Total
Revenue	$	8,078	$	114,303		$	122,381
Cost of revenue		-		(69,417	)		(69,417	)
General and administrative expenses		-		(587,642	)		(587,642	)
Loss from operations		8,078		(542,756	)		(534,678	)
Total assets	$	92,932	$	-		$	92,932
Capital expenditure	$	11,491	$	-		$	11,491

	For the Year Ended and As of March 31, 2024
By Country	United States			Marshall		Malaysia		Total
Revenue	$	-		$	-	$	5,000	$	5,000
Cost of revenue		-			-		-		-
General and administrative expenses		(676,076	)		-		-		(676,076	)
Loss from operations		(676,076	)		-		5,000		(671,076	)
Total assets	$	44,914		$	-	$	-	$	44,914
Capital expenditure	$	-		$	-	$	-	$	-

	For the Year Ended and As of March 31, 2023
By Country	United States			Marshall			Malaysia			Total
Revenue	$	-		$	-		$	122,381		$	122,381
Cost of revenue		-			-			(69,417	)		(69,417	)
General and administrative expenses		(96,883	)		(1,800	)		(488,959	)		(587,642	)
Loss from operations		(96,883	)		(1,800	)		(435,995	)		(534,678	)
Total assets	$	12,595		$	-		$	80,337		$	92,932
Capital expenditure	$	-		$	-		$	11,491		$	11,491