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Operating Segment
12 Months Ended
Mar. 31, 2024
Operating Segment [Abstract]  
Operating segment

24. Operating segment

 

Operating segments are identified on the basis of internal reports about components of the Company that are regularly reviewed by the Chief Operating Decision Maker (“CODM”) for the purpose of resource allocation and performance assessment.

 

Segment results, assets and liabilities include items directly attributable to a segment as well as those that can be allocated on a reasonable basis.

 

As of and for the year ended March 31, 2024

 

During the year ended March 31, 2024, the Management determined that the trading of proprietary digital assets and derivative contracts segment is the only operation segment.

 

The trading of proprietary digital assets and derivative contracts segment’s results is equivalent to the Company’s results from continuing operation which are disclosed in the statement of profit or loss and comprehensive loss.

 

As of and for the year ended March 31, 2023

 

During the year ended March 31, 2023, the Company has disposed the supply chain management and other logistics related services segment. Management has therefore determined that the only continuing operation segment is trading of proprietary digital assets and derivative contracts segment.

 

The trading of proprietary digital assets and derivative contracts segment’s results is equivalent to the Company’s results from continuing operation which are disclosed in the statement of profit or loss and comprehensive loss. The supply chain management and other logistics related services segment has been classified as a discontinued operation and the Company has not disclosed the results within the segment disclosures.

 

Geographical information

 

Income

 

For the years ended March 31, 2024, 2023 and 2022, the income from continuing operation of the Company is mainly generated from Hong Kong.

 

The revenue information of continuing operation above is based on the location of the customers’ country of incorporation.

 

Non-current assets

 

As of March 31, 2024 and 2023, all non-current assets of the Company are based in Hong Kong, while, it based on PRC and Hong Kong as of March 31, 2022, respectively.