SEGMENT REPORTING

3 Months Ended

Jun. 30, 2018

Segment Reporting Disclosure [Text Block]

NOTE 12 – 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-month periods ended June 30, 2018 and 2017, outerwear accounted for approximately 99.3% and 99.7% of total revenue

, respectively.

Based on management's assessment, the Company 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, 2018 and 2017, respectively.

	For the three months ended
	June 30, 2018		June 30, 2017
United States	$	17,809,361	$	21,064,500
Jordan		130,213		57,358
Other countries		423,511		228,300
Total	$	18,363,085	$	21,350,158

All long-lived assets were located in Jordan as of June 30, 2018 and March 31, 2018.