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Addentax Group Corp. – ‘S-1/A’ on 12/13/21 – ‘XML’

On:  Monday, 12/13/21, at 10:05am ET   ·   Accession #:  1493152-21-31200   ·   File #:  333-230943

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/13/21  Addentax Group Corp.              S-1/A                 81:8.7M                                   M2 Compliance LLC/FA

Pre-Effective Amendment to Registration Statement (General Form)   —   Form S-1   —   SA’33

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-1/A       Pre-Effective Amendment to Registration Statement   HTML   1.96M 
                (General Form)                                                   
 2: EX-23.1     Consent of Expert or Counsel                        HTML     22K 
 9: R1          Cover                                               HTML     55K 
10: R2          Condensed Consolidated Balance Sheets               HTML    140K 
11: R3          Condensed Consolidated Balance Sheets               HTML     31K 
                (Parenthetical)                                                  
12: R4          Condensed Consolidated Statements of Operations     HTML     96K 
                and Comprehensive Loss                                           
13: R5          Condensed Consolidated Statements of Changes In     HTML     72K 
                Equity                                                           
14: R6          Condensed Consolidated Statements of Cash Flows     HTML    110K 
15: R7          Organization and Business Acquisitions              HTML     28K 
16: R8          Basis of Presentation                               HTML     38K 
17: R9          Summary of Significant Accounting Policies          HTML     84K 
18: R10         Related Party Transactions                          HTML     93K 
19: R11         Inventories                                         HTML     41K 
20: R12         Advances to Suppliers                               HTML     28K 
21: R13         Prepayments and Other Receivables                   HTML     41K 
22: R14         Property, Plant and Equipment                       HTML     51K 
23: R15         Short-Term Bank Loan                                HTML     45K 
24: R16         Income Taxes                                        HTML     78K 
25: R17         Consolidated Segment Data                           HTML    148K 
26: R18         Lease Right-Of-Use Asset and Lease Liabilities      HTML     85K 
27: R19         Risks and Uncertainties                             HTML    127K 
28: R20         Disposition of Subsidiaries                         HTML     42K 
29: R21         Accrued Expenses and Other Payables                 HTML     38K 
30: R22         Share Capital and Reserves                          HTML     30K 
31: R23         Subsequent Events                                   HTML     26K 
32: R24         Summary of Significant Accounting Policies          HTML    116K 
                (Policies)                                                       
33: R25         Related Party Transactions (Tables)                 HTML    110K 
34: R26         Inventories (Tables)                                HTML     38K 
35: R27         Prepayments and Other Receivables (Tables)          HTML     38K 
36: R28         Property, Plant and Equipment (Tables)              HTML     45K 
37: R29         Income Taxes (Tables)                               HTML     51K 
38: R30         Consolidated Segment Data (Tables)                  HTML    136K 
39: R31         Lease Right-Of-Use Asset and Lease Liabilities      HTML     80K 
                (Tables)                                                         
40: R32         Risks and Uncertainties (Tables)                    HTML     99K 
41: R33         Summary of Significant Accounting Policies          HTML     29K 
                (Tables)                                                         
42: R34         Disposition of Subsidiaries (Tables)                HTML     39K 
43: R35         Accrued Expenses and Other Payables (Tables)        HTML     36K 
44: R36         Basis of Presentation (Details Narrative)           HTML     44K 
45: R37         Schedule of Related Parties (Details)               HTML     40K 
46: R38         Schedule of Related Parties Transaction (Details)   HTML     52K 
47: R39         Schedule of Related Parties Transaction (Details)   HTML     33K 
                (Parenthetical)                                                  
48: R40         Schedule of Inventories (Details)                   HTML     31K 
49: R41         Schedule of Prepayments and Other Receivables       HTML     33K 
                (Details)                                                        
50: R42         Schedule of Property, Plant and Equipment           HTML     38K 
                (Details)                                                        
51: R43         Property, Plant and Equipment (Details Narrative)   HTML     24K 
52: R44         Short-Term Bank Loan (Details Narrative)            HTML     81K 
53: R45         Schedule of Reconciliation of Income Taxes          HTML     39K 
                (Details)                                                        
54: R46         Income Taxes (Details Narrative)                    HTML     57K 
55: R47         Schedule of Segment Reporting Information, by       HTML     82K 
                Segment (Details)                                                
56: R48         Schedule of Revenue and Long-Lived Assets, by       HTML     36K 
                Geographical Location (Details)                                  
57: R49         Consolidated Segment Data (Details Narrative)       HTML     24K 
58: R50         Schedule of Components of Lease Expense (Details)   HTML     30K 
59: R51         Schedule of Supplemental Information Related to     HTML     33K 
                Leases (Details)                                                 
60: R52         Schedule of Maturity of Operating Lease             HTML     35K 
                Liabilities (Details)                                            
61: R53         Lease Right-Of-Use Asset and Lease Liabilities      HTML     37K 
                (Details Narrative)                                              
62: R54         Schedule of Concentration of Risk by Customers      HTML     48K 
                (Details)                                                        
63: R55         Schedule of Property Management and Subleasing      HTML     29K 
                (Details)                                                        
64: R56         Schedule of Inventory Purchases From Suppliers      HTML     35K 
                (Details)                                                        
65: R57         Risks and Uncertainties (Details Narrative)         HTML     55K 
66: R58         Schedule of Plant and Equipment Useful Lives        HTML     35K 
                (Details)                                                        
67: R59         Summary of Significant Accounting Policies          HTML     51K 
                (Details Narrative)                                              
68: R60         Summary of Financial Position of Entities and Gain  HTML     34K 
                or Loss on Disposal (Details)                                    
69: R61         Disposition of Subsidiaries (Details Narrative)     HTML     24K 
70: R62         Schedule of Related Parties Transactions (Details)  HTML     60K 
71: R63         Related Party Transactions (Details Narrative)      HTML     25K 
72: R64         Inventories (Details Narrative)                     HTML     24K 
73: R65         Schedule of Plant and Equipment (Details)           HTML     38K 
74: R66         Schedule of Accrued Expenses and Other Payables     HTML     40K 
                (Details)                                                        
75: R67         Summary of Supplemental Information Related to      HTML     33K 
                Leases (Details)                                                 
76: R68         Summary of Maturity of Operating Lease Liabilities  HTML     37K 
                (Details)                                                        
77: R69         Share Capital and Reserves (Details Narrative)      HTML     41K 
79: XML         IDEA XML File -- Filing Summary                      XML    150K 
 8: XML         XBRL Instance -- forms-1a_htm                        XML   1.98M 
78: EXCEL       IDEA Workbook of Financial Reports                  XLSX    101K 
 4: EX-101.CAL  XBRL Calculations -- atxg-20210930_cal               XML    169K 
 5: EX-101.DEF  XBRL Definitions -- atxg-20210930_def                XML    446K 
 6: EX-101.LAB  XBRL Labels -- atxg-20210930_lab                     XML    822K 
 7: EX-101.PRE  XBRL Presentations -- atxg-20210930_pre              XML    714K 
 3: EX-101.SCH  XBRL Schema -- atxg-20210930                         XSD    161K 
80: JSON        XBRL Instance as JSON Data -- MetaLinks              325±   435K 
81: ZIP         XBRL Zipped Folder -- 0001493152-21-031200-xbrl      Zip    410K

‘XML’   —   XBRL Instance — forms-1a_htm

This Document is an XBRL XML File.

                                                                                                                                                                                
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<us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="From2020-04-012020-09-30" decimals="0" unitRef="USD"> 4073950 </us-gaap:NetCashProvidedByUsedInFinancingActivities>
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<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect contextRef="From2020-04-012020-09-30" decimals="0" unitRef="USD"> 632002 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect>
<us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations contextRef="From2021-04-01to2021-09-30" decimals="0" unitRef="USD"> -3421 </us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations>
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<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 1845077 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations>
<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 531681 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations>
<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 710669 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations>
<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations contextRef="AsOf2020-09-30" decimals="0" unitRef="USD"> 1178394 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations>
<us-gaap:InterestPaidNet contextRef="From2021-04-01to2021-09-30" decimals="0" unitRef="USD"> 1935 </us-gaap:InterestPaidNet>
<us-gaap:InterestPaidNet contextRef="From2020-04-012020-09-30" decimals="0" unitRef="USD"> 4441 </us-gaap:InterestPaidNet>
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<us-gaap:IncomeTaxesPaidNet contextRef="From2020-04-012020-09-30" decimals="0" unitRef="USD"> 7412 </us-gaap:IncomeTaxesPaidNet>
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<us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_808_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_zw8ZHsXGyzD4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font: 10pt Times New Roman, Times, Serif"><b>1.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_824_zw9mAjbDVRW1">ORGANIZATION AND BUSINESS ACQUISITIONS</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">ATXG and its subsidiaries (the “Company”) are engaged in the business of garments manufacturing, providing logistic services, property leasing and management service in the People’s Republic of China (“PRC” or “China”) and epidemic prevention supplies manufacturing and distribution both in China and overseas markets.</span></p>
</us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock>
<us-gaap:BasisOfAccounting contextRef="From2021-04-01to2021-09-30">
<p id="xdx_805_eus-gaap--BasisOfAccounting_zrn84wPwffQc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font: 10pt Times New Roman, Times, Serif"><b>2.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_82E_zJaFrZDd6Rqh">BASIS OF PRESENTATION</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In the opinion of management, the unaudited condensed consolidated financial statements reflect all adjustments of a normal recurring nature that are necessary for a fair presentation of the results for the interim periods presented. All significant intercompany transactions and balances are eliminated in consolidation. However, the results of operations included in such financial statements may not necessary be indicative of annual results.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company uses the same accounting policies in preparing quarterly and annual financial statements. Certain information and footnote disclosures normally included in the annual consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) have been condensed or omitted. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended March 31, 2021 filed with the Securities and Exchange Commission (“SEC”) on June 29, 2021 (“2020 Form 10-K.”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>GOING CONCERN UNCERTAINTY</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The accompanying unaudited condensed consolidated financial statements are presented on the basis that the Company is a going concern. The going concern assumption contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">The Company incurred net income of $<span id="xdx_90D_eus-gaap--NetIncomeLoss_c20210701__20210930_zubsEja7cCJ2" title="Net income (loss)">32,021</span> and net loss of $<span id="xdx_90A_eus-gaap--NetIncomeLoss_iN_di_c20200701__20200930_zd0vxMpmZXxe">3,460,525</span> for the three months ended September 30, 2021 and 2020, respectively, and net income of $<span id="xdx_90D_eus-gaap--NetIncomeLoss_pp0p0_c20210401__20210930_zMC097NQHGk5" title="Net income">110,968</span> and net loss of $<span id="xdx_90A_ecustom--NetLoss_pp0p0_c20200401__20200930_zRBN8WsEUiS9" title="Net income (loss)">3,256,626</span> for the six months ended September 30, 2021 and 2020, respectively. As of September 30, 2021 and March 31, 2021, the Company had net current liability of $<span id="xdx_90E_ecustom--NetCurrentLiability_iI_pp0p0_c20210930_znhDuG68BTe9" title="Net current liability">4,608,802</span> and $<span id="xdx_907_ecustom--NetCurrentLiability_iI_pp0p0_c20210331_ztitdon15i06" title="Net current liability">4,430,933</span>, respectively, and a deficit on total equity of $<span id="xdx_901_eus-gaap--StockholdersEquity_iNI_pp0p0_di_c20210930_zgyCaAST2Ftb" title="Deficit on total equity">4,672</span> and $<span id="xdx_90B_eus-gaap--StockholdersEquity_iNI_pp0p0_di_c20210331_zZwpoRtu1AD6" title="Deficit on total equity">81,498</span>, respectively. These conditions raise substantial doubt about the Company’s ability to continue as a going concern.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">The ability to continue as a going concern is dependent upon the Company’s profit generating operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. These consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">The Company expects to finance operations primarily through cash flow from revenue and capital contributions from the CEO. During the year, the CEO has provided financial support for the operations of the Company. In the event that the Company requires additional funding to finance the growth of the Company’s current and expected future operations as well as to achieve our strategic objectives, the CEO has indicated the intent and ability to provide additional equity financing.</span></p>
</us-gaap:BasisOfAccounting>
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<us-gaap:NetIncomeLoss contextRef="From2021-04-01to2021-09-30" decimals="0" unitRef="USD"> 110968 </us-gaap:NetIncomeLoss>
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<ATXG:NetCurrentLiability contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 4608802 </ATXG:NetCurrentLiability>
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<us-gaap:StockholdersEquity contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> -4672 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> -81498 </us-gaap:StockholdersEquity>
<us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_80E_eus-gaap--SignificantAccountingPoliciesTextBlock_zsMYUkBwofva" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font: 10pt Times New Roman, Times, Serif"><b>3.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_82B_zL4WXuDXGDN4">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_840_eus-gaap--UseOfEstimates_zBzPBVCHPvW5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>Use of Estimates</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ materially from those estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">There is no change on the accounting policies for the three months ended September 30, 2021.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_84C_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zglaThovL4yg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_86E_zDGJU0YwPAmi">Recently issued accounting pronouncements</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments. This standard requires a financial asset (or group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial asset(s) to present the net carrying value at the amount expected to be collected on the financial asset. This standard will be effective for the Company on April 1, 2023. The Company is currently evaluating the impact the adoption of this ASU will have on its consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have a significant impact on the Company’s consolidated financial statements.</span></p> <p id="xdx_85A_zMDeiwDSn0lj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p>
</us-gaap:SignificantAccountingPoliciesTextBlock>
<us-gaap:UseOfEstimates contextRef="From2021-04-01to2021-09-30">
<p id="xdx_840_eus-gaap--UseOfEstimates_zBzPBVCHPvW5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>Use of Estimates</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ materially from those estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">There is no change on the accounting policies for the three months ended September 30, 2021.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p>
</us-gaap:UseOfEstimates>
<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_84C_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zglaThovL4yg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_86E_zDGJU0YwPAmi">Recently issued accounting pronouncements</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments. This standard requires a financial asset (or group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial asset(s) to present the net carrying value at the amount expected to be collected on the financial asset. This standard will be effective for the Company on April 1, 2023. The Company is currently evaluating the impact the adoption of this ASU will have on its consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have a significant impact on the Company’s consolidated financial statements.</span></p>
</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_803_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_z6DvsnkUK1Ub" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font: 10pt Times New Roman, Times, Serif"><b>4.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_822_zZdEt69Efiec">RELATED PARTY TRANSACTIONS</span></b></span></td></tr> </table> <p id="xdx_898_ecustom--ScheduleOfRelatedPartiesTableTextBlock_z3Sv9VEOzHL4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">SCHEDULE OF RELATED PARTIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; width: 95%; border-collapse: collapse; margin-left: auto"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font: 10pt Times New Roman, Times, Serif">Name of Related Parties</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%"><span style="font: 10pt Times New Roman, Times, Serif">Relationship with the Company</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_900_ecustom--NameOfRelatedParties_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_zTZw7hhMQJI5" title="Name of Related Parties">Zhida Hong</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif" title="Relationship with the Company"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_904_ecustom--RelationshipWithCompany_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_zmToYGfW7Zyk" title="Relationship with the Company">President, CEO, and a director of the Company</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90B_ecustom--NameOfRelatedParties_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongpengChenMember_zLsk3Yx5nas5" title="Name of Related Parties">Zhongpeng Chen</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif" title="Relationship with the Company"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_ecustom--RelationshipWithCompany_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongpengChenMember_zVrlzUGpu1th" title="Relationship with the Company">A legal representative of HPF, became not a related party when HPF was disposed of in November, 2020</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_ecustom--NameOfRelatedParties_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BihuaYangMember" title="Name of Related Parties">Bihua Yang</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif" title="Relationship with the Company"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90E_ecustom--RelationshipWithCompany_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BihuaYangMember" title="Relationship with the Company">A legal representative of XKJ</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90B_ecustom--NameOfRelatedParties_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhiyongZhouMember_zSi2ASiodOKl">Zhiyong Zhou</span></td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif" title="Relationship with the Company"><span id="xdx_90E_ecustom--RelationshipWithCompany_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhiyongZhouMember_zMESmWIWxkS2">General Manager of XKJ</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_903_ecustom--NameOfRelatedParties_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DewuHuangMember" title="Name of Related Parties">Dewu Huang</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif" title="Relationship with the Company"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90F_ecustom--RelationshipWithCompany_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DewuHuangMember" title="Relationship with the Company">A legal representative of YBY</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90F_ecustom--NameOfRelatedParties_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JinlongHuangMember" title="Name of Related Parties">Jinlong Huang</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif" title="Relationship with the Company"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90E_ecustom--RelationshipWithCompany_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JinlongHuangMember" title="Relationship with the Company">A spouse of legal representative of HSW</span></span></td></tr> </table> <p id="xdx_8AD_z5uTuD4QRiGg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company leases Shenzhen XKJ office rent-free from Bihua Yang.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p id="xdx_897_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zgKTJl2JaC18" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">The Company had the following related party balances as of September 30, 2021 and March 31, 2021:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; display: none; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8BA_zVV0HpShxPJ7">SCHEDULE OF RELATED PARTIES TRANSACTION</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Amount due from related party</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">March 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left; padding-bottom: 1.5pt">Hongye Financial Consulting (Shenzhen) Co., Ltd.</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DueFromRelatedPartiesCurrent_c20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongyeFinancialConsultingMember_pp0p0" style="border-bottom: Black 1.5pt solid; width: 18%; text-align: right" title="Amounts due from related parties">195,602</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DueFromRelatedPartiesCurrent_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongyeFinancialConsultingMember_pp0p0" style="border-bottom: Black 1.5pt solid; width: 18%; text-align: right" title="Amounts due from related parties">84,838</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Zhiyong Zhou (1)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--DueFromRelatedPartiesCurrent_iI_pp0p0_c20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhiyongZhouMember_fKDEp_zR8Cg771yTEg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amounts due from related parties">503,259</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--DueFromRelatedPartiesCurrent_iI_pp0p0_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhiyongZhouMember_fKDEp_zU0XlMemTWda" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amounts due from related parties"><span style="-sec-ix-hidden: xdx2ixbrl0588">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--DueFromRelatedPartiesCurrent_iI_pp0p0_c20210930_zDwzwQQ7UWRi" style="border-bottom: Black 2.5pt double; text-align: right" title="Amounts due from related parties">698,861</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--DueFromRelatedPartiesCurrent_iI_pp0p0_c20210331_zfYjBhdJB678" style="border-bottom: Black 2.5pt double; text-align: right" title="Amounts due from related parties">84,838</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Related party borrowings</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">March 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F45_zPFC9ZqcxEJ1" style="width: 56%; text-align: left">Zhida Hong (2)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_fKDEp_z9RFYH70dsc5" style="width: 18%; text-align: right" title="Amounts due to related parties">3,405,707</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_fKDEp_zgK5keKWamHb" style="width: 18%; text-align: right" title="Amounts due to related parties">3,727,371</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_F45_zZuB3jqVvMu3" style="text-align: left">Bihua Yang (3)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BihuaYangMember_fKDIp_zXtw44YlG5Wc" style="text-align: right" title="Amounts due to related parties">361,454</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BihuaYangMember_fKDIp_zn3MPgMauVEc" style="text-align: right" title="Amounts due to related parties">370,523</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F40_z5hmObig7mZ6" style="text-align: left">Dewu Huang (4)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DewuHuangMember_fKDMp_z4cphE8tmw94" style="text-align: right" title="Amounts due to related parties">16,811</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DewuHuangMember_fKDMp_zh6DIbe10JG" style="text-align: right" title="Amounts due to related parties">712,064</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Jinlong Huang</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JinlongHuangMember_zubhw4gn0vNg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amounts due to related parties">140,539</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--DueToRelatedPartiesCurrent_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JinlongHuangMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amounts due to related parties">104,006</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--DueToRelatedPartiesCurrent_c20210930_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Amounts due to related parties">3,924,511</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--DueToRelatedPartiesCurrent_c20210331_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Amounts due to related parties">4,913,964</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_F02_zC3Sml7xFtvb" style="font: 10pt Times New Roman, Times, Serif">(1)</td> <td id="xdx_F11_z9wb1vTgFXe" style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Being cash advance to Zhiyong Zhou to pay for daily operating expenditures of XKJ.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F09_zawQlWUf4lnb" style="font: 10pt Times New Roman, Times, Serif">(2)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F14_za2SBwqCMII9" style="font: 10pt Times New Roman, Times, Serif">The decrease was due to net repayment of debt due to Zhida Hong. During the three and six months ended September 30, 2021, the Company received financial support of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVElFUyBUUkFOU0FDVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_906_eus-gaap--ProceedsFromRelatedPartyDebt_pn4n6_c20210701__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_zTL43RreQZSa" title="Proceeds related party debt">0.04</span> million and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVElFUyBUUkFOU0FDVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_eus-gaap--ProceedsFromRelatedPartyDebt_pn4n6_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_zqa7Ah0lNU3b">0.24</span> million from Zhida Hong and repaid $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVElFUyBUUkFOU0FDVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--RepaymentsOfRelatedPartyDebt_pn5n6_c20210701__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_zwzUNfYatmgl" title="Repayments of related party debt">0.4</span> million and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVElFUyBUUkFOU0FDVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_908_eus-gaap--RepaymentsOfRelatedPartyDebt_pn5n6_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_zNHKQ0h7jBC">0.6</span> million of debts due to him.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F08_zBKgavMoEhc4" style="font: 10pt Times New Roman, Times, Serif">(3)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F15_zLyxpeSiuLhg" style="font: 10pt Times New Roman, Times, Serif">Being financial support from Bihua Yang for XKJ’s daily operation.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F01_zx2rIH66QChc" style="font: 10pt Times New Roman, Times, Serif">(4)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1A_zaH0f7v9Xamc" style="font: 10pt Times New Roman, Times, Serif">The decrease was due to net repayment of debt due to Dewu Huang. During the six months ended September 30, 2021, the company received interest free advanced loan as financial support of approximately $</span><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVElFUyBUUkFOU0FDVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--ProceedsFromRelatedPartyDebt_pn5n6_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HuangDewuMember_zZOj9iRlhF17" style="font: 10pt Times New Roman, Times, Serif">1.3 </span><span style="font: 10pt Times New Roman, Times, Serif">million from Dewu Huang and repaid approximately $</span><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVElFUyBUUkFOU0FDVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--RepaymentsOfRelatedPartyDebt_pn5n6_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HuangDewuMember_zyP5p2SsdeTg" style="font: 10pt Times New Roman, Times, Serif">2.0 </span><span style="font: 10pt Times New Roman, Times, Serif">million of debts due to him. The related party debt was additional financial support provided by Dewu Huang for YBY’s daily operation.</span></td></tr> </table> <p id="xdx_8A0_z56lZAHQoSxl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">The borrowing balances with related parties are unsecured, non-interest bearing and repayable on demand.</span></p>
</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
<ATXG:ScheduleOfRelatedPartiesTableTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_898_ecustom--ScheduleOfRelatedPartiesTableTextBlock_z3Sv9VEOzHL4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">SCHEDULE OF RELATED PARTIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; width: 95%; border-collapse: collapse; margin-left: auto"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font: 10pt Times New Roman, Times, Serif">Name of Related Parties</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%"><span style="font: 10pt Times New Roman, Times, Serif">Relationship with the Company</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_900_ecustom--NameOfRelatedParties_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_zTZw7hhMQJI5" title="Name of Related Parties">Zhida Hong</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif" title="Relationship with the Company"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_904_ecustom--RelationshipWithCompany_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_zmToYGfW7Zyk" title="Relationship with the Company">President, CEO, and a director of the Company</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90B_ecustom--NameOfRelatedParties_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongpengChenMember_zLsk3Yx5nas5" title="Name of Related Parties">Zhongpeng Chen</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif" title="Relationship with the Company"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_ecustom--RelationshipWithCompany_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongpengChenMember_zVrlzUGpu1th" title="Relationship with the Company">A legal representative of HPF, became not a related party when HPF was disposed of in November, 2020</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_ecustom--NameOfRelatedParties_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BihuaYangMember" title="Name of Related Parties">Bihua Yang</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif" title="Relationship with the Company"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90E_ecustom--RelationshipWithCompany_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BihuaYangMember" title="Relationship with the Company">A legal representative of XKJ</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90B_ecustom--NameOfRelatedParties_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhiyongZhouMember_zSi2ASiodOKl">Zhiyong Zhou</span></td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif" title="Relationship with the Company"><span id="xdx_90E_ecustom--RelationshipWithCompany_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhiyongZhouMember_zMESmWIWxkS2">General Manager of XKJ</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_903_ecustom--NameOfRelatedParties_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DewuHuangMember" title="Name of Related Parties">Dewu Huang</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif" title="Relationship with the Company"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90F_ecustom--RelationshipWithCompany_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DewuHuangMember" title="Relationship with the Company">A legal representative of YBY</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90F_ecustom--NameOfRelatedParties_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JinlongHuangMember" title="Name of Related Parties">Jinlong Huang</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif" title="Relationship with the Company"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90E_ecustom--RelationshipWithCompany_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JinlongHuangMember" title="Relationship with the Company">A spouse of legal representative of HSW</span></span></td></tr> </table>
</ATXG:ScheduleOfRelatedPartiesTableTextBlock>
<ATXG:NameOfRelatedParties contextRef="From2021-04-012021-09-30_custom_ZhidaHongMember"> Zhida Hong </ATXG:NameOfRelatedParties>
<ATXG:RelationshipWithCompany contextRef="From2021-04-012021-09-30_custom_ZhidaHongMember"> President, CEO, and a director of the Company </ATXG:RelationshipWithCompany>
<ATXG:NameOfRelatedParties contextRef="From2021-04-012021-09-30_custom_ZhongpengChenMember"> Zhongpeng Chen </ATXG:NameOfRelatedParties>
<ATXG:RelationshipWithCompany contextRef="From2021-04-012021-09-30_custom_ZhongpengChenMember"> A legal representative of HPF, became not a related party when HPF was disposed of in November, 2020 </ATXG:RelationshipWithCompany>
<ATXG:NameOfRelatedParties contextRef="From2021-04-012021-09-30_custom_BihuaYangMember"> Bihua Yang </ATXG:NameOfRelatedParties>
<ATXG:RelationshipWithCompany contextRef="From2021-04-012021-09-30_custom_BihuaYangMember"> A legal representative of XKJ </ATXG:RelationshipWithCompany>
<ATXG:NameOfRelatedParties contextRef="From2021-04-012021-09-30_custom_ZhiyongZhouMember"> Zhiyong Zhou </ATXG:NameOfRelatedParties>
<ATXG:RelationshipWithCompany contextRef="From2021-04-012021-09-30_custom_ZhiyongZhouMember"> General Manager of XKJ </ATXG:RelationshipWithCompany>
<ATXG:NameOfRelatedParties contextRef="From2021-04-012021-09-30_custom_DewuHuangMember"> Dewu Huang </ATXG:NameOfRelatedParties>
<ATXG:RelationshipWithCompany contextRef="From2021-04-012021-09-30_custom_DewuHuangMember"> A legal representative of YBY </ATXG:RelationshipWithCompany>
<ATXG:NameOfRelatedParties contextRef="From2021-04-012021-09-30_custom_JinlongHuangMember"> Jinlong Huang </ATXG:NameOfRelatedParties>
<ATXG:RelationshipWithCompany contextRef="From2021-04-012021-09-30_custom_JinlongHuangMember"> A spouse of legal representative of HSW </ATXG:RelationshipWithCompany>
<us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_897_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zgKTJl2JaC18" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">The Company had the following related party balances as of September 30, 2021 and March 31, 2021:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; display: none; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8BA_zVV0HpShxPJ7">SCHEDULE OF RELATED PARTIES TRANSACTION</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Amount due from related party</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">March 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left; padding-bottom: 1.5pt">Hongye Financial Consulting (Shenzhen) Co., Ltd.</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DueFromRelatedPartiesCurrent_c20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongyeFinancialConsultingMember_pp0p0" style="border-bottom: Black 1.5pt solid; width: 18%; text-align: right" title="Amounts due from related parties">195,602</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DueFromRelatedPartiesCurrent_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongyeFinancialConsultingMember_pp0p0" style="border-bottom: Black 1.5pt solid; width: 18%; text-align: right" title="Amounts due from related parties">84,838</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Zhiyong Zhou (1)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--DueFromRelatedPartiesCurrent_iI_pp0p0_c20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhiyongZhouMember_fKDEp_zR8Cg771yTEg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amounts due from related parties">503,259</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--DueFromRelatedPartiesCurrent_iI_pp0p0_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhiyongZhouMember_fKDEp_zU0XlMemTWda" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amounts due from related parties"><span style="-sec-ix-hidden: xdx2ixbrl0588">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--DueFromRelatedPartiesCurrent_iI_pp0p0_c20210930_zDwzwQQ7UWRi" style="border-bottom: Black 2.5pt double; text-align: right" title="Amounts due from related parties">698,861</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--DueFromRelatedPartiesCurrent_iI_pp0p0_c20210331_zfYjBhdJB678" style="border-bottom: Black 2.5pt double; text-align: right" title="Amounts due from related parties">84,838</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Related party borrowings</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">March 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F45_zPFC9ZqcxEJ1" style="width: 56%; text-align: left">Zhida Hong (2)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_fKDEp_z9RFYH70dsc5" style="width: 18%; text-align: right" title="Amounts due to related parties">3,405,707</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_fKDEp_zgK5keKWamHb" style="width: 18%; text-align: right" title="Amounts due to related parties">3,727,371</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_F45_zZuB3jqVvMu3" style="text-align: left">Bihua Yang (3)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BihuaYangMember_fKDIp_zXtw44YlG5Wc" style="text-align: right" title="Amounts due to related parties">361,454</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BihuaYangMember_fKDIp_zn3MPgMauVEc" style="text-align: right" title="Amounts due to related parties">370,523</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F40_z5hmObig7mZ6" style="text-align: left">Dewu Huang (4)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DewuHuangMember_fKDMp_z4cphE8tmw94" style="text-align: right" title="Amounts due to related parties">16,811</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DewuHuangMember_fKDMp_zh6DIbe10JG" style="text-align: right" title="Amounts due to related parties">712,064</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Jinlong Huang</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JinlongHuangMember_zubhw4gn0vNg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amounts due to related parties">140,539</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--DueToRelatedPartiesCurrent_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JinlongHuangMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amounts due to related parties">104,006</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--DueToRelatedPartiesCurrent_c20210930_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Amounts due to related parties">3,924,511</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--DueToRelatedPartiesCurrent_c20210331_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Amounts due to related parties">4,913,964</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_F02_zC3Sml7xFtvb" style="font: 10pt Times New Roman, Times, Serif">(1)</td> <td id="xdx_F11_z9wb1vTgFXe" style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Being cash advance to Zhiyong Zhou to pay for daily operating expenditures of XKJ.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F09_zawQlWUf4lnb" style="font: 10pt Times New Roman, Times, Serif">(2)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F14_za2SBwqCMII9" style="font: 10pt Times New Roman, Times, Serif">The decrease was due to net repayment of debt due to Zhida Hong. During the three and six months ended September 30, 2021, the Company received financial support of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVElFUyBUUkFOU0FDVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_906_eus-gaap--ProceedsFromRelatedPartyDebt_pn4n6_c20210701__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_zTL43RreQZSa" title="Proceeds related party debt">0.04</span> million and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVElFUyBUUkFOU0FDVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_eus-gaap--ProceedsFromRelatedPartyDebt_pn4n6_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_zqa7Ah0lNU3b">0.24</span> million from Zhida Hong and repaid $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVElFUyBUUkFOU0FDVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--RepaymentsOfRelatedPartyDebt_pn5n6_c20210701__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_zwzUNfYatmgl" title="Repayments of related party debt">0.4</span> million and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVElFUyBUUkFOU0FDVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_908_eus-gaap--RepaymentsOfRelatedPartyDebt_pn5n6_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_zNHKQ0h7jBC">0.6</span> million of debts due to him.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F08_zBKgavMoEhc4" style="font: 10pt Times New Roman, Times, Serif">(3)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F15_zLyxpeSiuLhg" style="font: 10pt Times New Roman, Times, Serif">Being financial support from Bihua Yang for XKJ’s daily operation.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F01_zx2rIH66QChc" style="font: 10pt Times New Roman, Times, Serif">(4)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1A_zaH0f7v9Xamc" style="font: 10pt Times New Roman, Times, Serif">The decrease was due to net repayment of debt due to Dewu Huang. During the six months ended September 30, 2021, the company received interest free advanced loan as financial support of approximately $</span><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVElFUyBUUkFOU0FDVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--ProceedsFromRelatedPartyDebt_pn5n6_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HuangDewuMember_zZOj9iRlhF17" style="font: 10pt Times New Roman, Times, Serif">1.3 </span><span style="font: 10pt Times New Roman, Times, Serif">million from Dewu Huang and repaid approximately $</span><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVElFUyBUUkFOU0FDVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--RepaymentsOfRelatedPartyDebt_pn5n6_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HuangDewuMember_zyP5p2SsdeTg" style="font: 10pt Times New Roman, Times, Serif">2.0 </span><span style="font: 10pt Times New Roman, Times, Serif">million of debts due to him. The related party debt was additional financial support provided by Dewu Huang for YBY’s daily operation.</span></td></tr> </table>
</us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock>
<us-gaap:DueFromRelatedPartiesCurrent contextRef="AsOf2021-09-30_custom_HongyeFinancialConsultingMember" decimals="0" unitRef="USD"> 195602 </us-gaap:DueFromRelatedPartiesCurrent>
<us-gaap:DueFromRelatedPartiesCurrent contextRef="AsOf2021-03-31_custom_HongyeFinancialConsultingMember" decimals="0" unitRef="USD"> 84838 </us-gaap:DueFromRelatedPartiesCurrent>
<us-gaap:DueFromRelatedPartiesCurrent contextRef="AsOf2021-09-30_custom_ZhiyongZhouMember" decimals="0" id="Fact000586" unitRef="USD"> 503259 </us-gaap:DueFromRelatedPartiesCurrent>
<us-gaap:DueFromRelatedPartiesCurrent contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 698861 </us-gaap:DueFromRelatedPartiesCurrent>
<us-gaap:DueFromRelatedPartiesCurrent contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 84838 </us-gaap:DueFromRelatedPartiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-09-30_custom_ZhidaHongMember" decimals="0" id="Fact000594" unitRef="USD"> 3405707 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-03-31_custom_ZhidaHongMember" decimals="0" id="Fact000596" unitRef="USD"> 3727371 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-09-30_custom_BihuaYangMember" decimals="0" id="Fact000598" unitRef="USD"> 361454 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-03-31_custom_BihuaYangMember" decimals="0" id="Fact000600" unitRef="USD"> 370523 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-09-30_custom_DewuHuangMember" decimals="0" id="Fact000602" unitRef="USD"> 16811 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-03-31_custom_DewuHuangMember" decimals="0" id="Fact000604" unitRef="USD"> 712064 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-09-30_custom_JinlongHuangMember" decimals="0" unitRef="USD"> 140539 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-03-31_custom_JinlongHuangMember" decimals="0" unitRef="USD"> 104006 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 3924511 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 4913964 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:ProceedsFromRelatedPartyDebt contextRef="From2021-07-012021-09-30_custom_ZhidaHongMember" decimals="-4" unitRef="USD"> 40000.00 </us-gaap:ProceedsFromRelatedPartyDebt>
<us-gaap:ProceedsFromRelatedPartyDebt contextRef="From2021-04-012021-09-30_custom_ZhidaHongMember" decimals="-4" unitRef="USD"> 240000 </us-gaap:ProceedsFromRelatedPartyDebt>
<us-gaap:RepaymentsOfRelatedPartyDebt contextRef="From2021-07-012021-09-30_custom_ZhidaHongMember" decimals="-5" unitRef="USD"> 400000 </us-gaap:RepaymentsOfRelatedPartyDebt>
<us-gaap:RepaymentsOfRelatedPartyDebt contextRef="From2021-04-012021-09-30_custom_ZhidaHongMember" decimals="-5" unitRef="USD"> 600000 </us-gaap:RepaymentsOfRelatedPartyDebt>
<us-gaap:ProceedsFromRelatedPartyDebt contextRef="From2021-04-012021-09-30_custom_HuangDewuMember" decimals="-5" unitRef="USD"> 1300000 </us-gaap:ProceedsFromRelatedPartyDebt>
<us-gaap:RepaymentsOfRelatedPartyDebt contextRef="From2021-04-012021-09-30_custom_HuangDewuMember" decimals="-5" unitRef="USD"> 2000000.0 </us-gaap:RepaymentsOfRelatedPartyDebt>
<us-gaap:InventoryDisclosureTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_80F_eus-gaap--InventoryDisclosureTextBlock_zIwdURMnPFFe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font: 10pt Times New Roman, Times, Serif"><b>5.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_829_zTTJN9uJp0q3">INVENTORIES</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_890_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zT1ZhrBhxk5l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">Inventories consist of the following as of September 30, 2021 and March 31, 2021:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B4_zeV5fca9muZa">SCHEDULE OF INVENTORIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20210930_zcL5QCfZDPo3" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20210331_zhlgoP7UnKH6" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_403_eus-gaap--InventoryRawMaterialsAndSupplies_iI_pp0p0_maINzGX6_zCNCKbSZ3yW2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Raw materials</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">257,428</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">234,870</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InventoryWorkInProcess_iI_pp0p0_maINzGX6_zBrG8Wz0cKXg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Work in progress</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,874</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0634"> </span></td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maINzGX6_zHuzAQQM8U8d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Finished goods</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">29,504</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">35,564</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--InventoryNet_iTI_pp0p0_mtINzGX6_zCAvmhb7bH3b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total inventories</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">300,806</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">270,434</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zvjY6wG8Ggki" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">There is no inventory write-off for the three and six months ended September 30, 2021 and 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"/></p>
</us-gaap:InventoryDisclosureTextBlock>
<us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_890_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zT1ZhrBhxk5l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">Inventories consist of the following as of September 30, 2021 and March 31, 2021:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B4_zeV5fca9muZa">SCHEDULE OF INVENTORIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20210930_zcL5QCfZDPo3" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20210331_zhlgoP7UnKH6" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_403_eus-gaap--InventoryRawMaterialsAndSupplies_iI_pp0p0_maINzGX6_zCNCKbSZ3yW2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Raw materials</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">257,428</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">234,870</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InventoryWorkInProcess_iI_pp0p0_maINzGX6_zBrG8Wz0cKXg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Work in progress</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,874</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0634"> </span></td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maINzGX6_zHuzAQQM8U8d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Finished goods</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">29,504</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">35,564</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--InventoryNet_iTI_pp0p0_mtINzGX6_zCAvmhb7bH3b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total inventories</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">300,806</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">270,434</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
<us-gaap:InventoryRawMaterialsAndSupplies contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 257428 </us-gaap:InventoryRawMaterialsAndSupplies>
<us-gaap:InventoryRawMaterialsAndSupplies contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 234870 </us-gaap:InventoryRawMaterialsAndSupplies>
<us-gaap:InventoryWorkInProcess contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 13874 </us-gaap:InventoryWorkInProcess>
<us-gaap:InventoryFinishedGoods contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 29504 </us-gaap:InventoryFinishedGoods>
<us-gaap:InventoryFinishedGoods contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 35564 </us-gaap:InventoryFinishedGoods>
<us-gaap:InventoryNet contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 300806 </us-gaap:InventoryNet>
<us-gaap:InventoryNet contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 270434 </us-gaap:InventoryNet>
<ATXG:AdvancesToSuppliersTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_805_ecustom--AdvancesToSuppliersTextBlock_zisWka4V1HJj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font: 10pt Times New Roman, Times, Serif"><b>6.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_822_zo2TR3rgthWi">ADVANCES TO SUPPLIERS</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company has made advances to third-party suppliers in advance of receiving inventory parts. These advances are generally made to expedite the delivery of required inventory when needed and to help to ensure priority and preferential pricing on such inventory. The amounts advanced to suppliers are fully refundable on demand.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company reviews a supplier’s credit history and background information before advancing a payment. If the financial condition of its suppliers were to deteriorate, resulting in an impairment of their ability to deliver goods or provide services, the Company would recognize bad debt expense in the period they are considered unlikely to be collected.</span></p>
</ATXG:AdvancesToSuppliersTextBlock>
<us-gaap:LoansNotesTradeAndOtherReceivablesExcludingAllowanceForCreditLossesTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_803_eus-gaap--LoansNotesTradeAndOtherReceivablesExcludingAllowanceForCreditLossesTextBlock_zflKoDzxrUr5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font: 10pt Times New Roman, Times, Serif"><b>7.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_826_z0TgkhsWsZm1">PREPAYMENTS AND OTHER RECEIVABLES</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_898_ecustom--ScheduleOfPrepaymentsAndOtherReceivablesTableTextBlock_zUnbhjaMurw4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 18.85pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">Prepayments and other receivables consist of the following as of September 30, 2021 and March 31, 2021:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B4_zY9vHpEKXPch" style="display: none">SCHEDULE OF PREPAYMENTS AND OTHER RECEIVABLES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20210930_zwzsPTQ9xLck" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20210331_zrYrQfTKiE8c" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_401_eus-gaap--PrepaidExpenseCurrent_iI_pp0p0_msPAORz2Gb_msPAORzpwx_maPAORzf4i_ziPfgT38hrs1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify">Prepayment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">477,334</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0649"> </span></td><td style="width: 18%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DepositAssets_iI_pp0p0_msPAORz2Gb_msPAORzpwx_maPAORzf4i_zzHgnlJ6lppa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Deposit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48,634</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">155,830</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--ReceivableOfConsiderationOnDisposalsOfSubsidiaries_iI_pp0p0_msPAORz2Gb_msPAORzpwx_maPAORzf4i_z5vtLfkegQc8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Receivable of consideration on disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">264,290</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">258,929</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OtherReceivablesGrossCurrent_iI_pp0p0_msPAORz2Gb_msPAORzpwx_maPAORzf4i_zZKF3fPxJscg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Other receivables</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">293,160</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">269,402</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--PrepaymentsAndOtherReceivables_pp0p0_mtPAORzf4i_za8hGZPNPJld" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif">Prepayments and other receivables</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,083,418</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">684,161</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_zrqKvLHW70yh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p>
</us-gaap:LoansNotesTradeAndOtherReceivablesExcludingAllowanceForCreditLossesTextBlock>
<ATXG:ScheduleOfPrepaymentsAndOtherReceivablesTableTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_898_ecustom--ScheduleOfPrepaymentsAndOtherReceivablesTableTextBlock_zUnbhjaMurw4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 18.85pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">Prepayments and other receivables consist of the following as of September 30, 2021 and March 31, 2021:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B4_zY9vHpEKXPch" style="display: none">SCHEDULE OF PREPAYMENTS AND OTHER RECEIVABLES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20210930_zwzsPTQ9xLck" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20210331_zrYrQfTKiE8c" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_401_eus-gaap--PrepaidExpenseCurrent_iI_pp0p0_msPAORz2Gb_msPAORzpwx_maPAORzf4i_ziPfgT38hrs1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify">Prepayment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">477,334</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0649"> </span></td><td style="width: 18%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DepositAssets_iI_pp0p0_msPAORz2Gb_msPAORzpwx_maPAORzf4i_zzHgnlJ6lppa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Deposit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48,634</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">155,830</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--ReceivableOfConsiderationOnDisposalsOfSubsidiaries_iI_pp0p0_msPAORz2Gb_msPAORzpwx_maPAORzf4i_z5vtLfkegQc8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Receivable of consideration on disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">264,290</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">258,929</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OtherReceivablesGrossCurrent_iI_pp0p0_msPAORz2Gb_msPAORzpwx_maPAORzf4i_zZKF3fPxJscg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Other receivables</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">293,160</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">269,402</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--PrepaymentsAndOtherReceivables_pp0p0_mtPAORzf4i_za8hGZPNPJld" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif">Prepayments and other receivables</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,083,418</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">684,161</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</ATXG:ScheduleOfPrepaymentsAndOtherReceivablesTableTextBlock>
<us-gaap:PrepaidExpenseCurrent contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 477334 </us-gaap:PrepaidExpenseCurrent>
<us-gaap:DepositAssets contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 48634 </us-gaap:DepositAssets>
<us-gaap:DepositAssets contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 155830 </us-gaap:DepositAssets>
<ATXG:ReceivableOfConsiderationOnDisposalsOfSubsidiaries contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 264290 </ATXG:ReceivableOfConsiderationOnDisposalsOfSubsidiaries>
<ATXG:ReceivableOfConsiderationOnDisposalsOfSubsidiaries contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 258929 </ATXG:ReceivableOfConsiderationOnDisposalsOfSubsidiaries>
<us-gaap:OtherReceivablesGrossCurrent contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 293160 </us-gaap:OtherReceivablesGrossCurrent>
<us-gaap:OtherReceivablesGrossCurrent contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 269402 </us-gaap:OtherReceivablesGrossCurrent>
<ATXG:PrepaymentsAndOtherReceivables contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 1083418 </ATXG:PrepaymentsAndOtherReceivables>
<ATXG:PrepaymentsAndOtherReceivables contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 684161 </ATXG:PrepaymentsAndOtherReceivables>
<us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_804_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zuoCKdFtGye9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font: 10pt Times New Roman, Times, Serif"><b>8.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_825_zAvLG4ORmpZ2">PROPERTY, PLANT AND EQUIPMENT</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_89A_eus-gaap--PropertyPlantAndEquipmentTextBlock_zkF6YIMaZsY7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 18.05pt; text-align: justify; text-indent: -0.05pt"><span style="font: 10pt Times New Roman, Times, Serif">Property, plant and equipment consists of the following as of September 30, 2021 and March 31, 2021:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B2_zWncFg7uQGs1" style="display: none">SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20210930_zISOAg2iX0S4" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20210331_zt4yeAXiNlw1" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Production plant</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentGross_c20210930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_pp0p0" style="width: 18%; text-align: right" title="Plant and equipment, gross">72,821</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_c20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_pp0p0" style="width: 18%; text-align: right" title="Plant and equipment, gross">71,642</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Motor vehicles</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_c20210930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehiclesMember_pp0p0" style="text-align: right" title="Plant and equipment, gross">1,139,978</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehiclesMember_pp0p0" style="text-align: right" title="Plant and equipment, gross">1,020,893</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Office equipment</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_c20210930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Plant and equipment, gross">27,730</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentGross_c20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Plant and equipment, gross">14,073</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_c20210930_pp0p0" style="text-align: right" title="Plant and equipment, gross">1,240,529</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_c20210331_pp0p0" style="text-align: right" title="Plant and equipment, gross">1,106,608</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_zT9GLHVFC6pd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(381,031</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(312,631</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Plant and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">859,498</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">793,977</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AC_zq7l5eOiO69d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Depreciation expense for the three and six months ended September 30, 2021 and 2020 was $<span id="xdx_903_ecustom--DepreciationOnProperty_pp0p0_c20210701__20210930_zxDO8wS55RNc" title="Depreciation expense">42,008</span> and $<span id="xdx_908_ecustom--DepreciationOnProperty_pp0p0_c20200701__20200930_zTg0kst4Qp6b" title="Depreciation expense">27,686</span>, $<span id="xdx_90C_ecustom--DepreciationOnProperty_pp0p0_c20210401__20210930_ztEbmBRxRkse" title="Depreciation expense">71,397</span> and $<span id="xdx_907_ecustom--DepreciationOnProperty_pp0p0_c20200401__20200930_z9lavoSaeGk4" title="Depreciation expense">51,159</span>, respectively.</span></p>
</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
<us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_89A_eus-gaap--PropertyPlantAndEquipmentTextBlock_zkF6YIMaZsY7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 18.05pt; text-align: justify; text-indent: -0.05pt"><span style="font: 10pt Times New Roman, Times, Serif">Property, plant and equipment consists of the following as of September 30, 2021 and March 31, 2021:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B2_zWncFg7uQGs1" style="display: none">SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20210930_zISOAg2iX0S4" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20210331_zt4yeAXiNlw1" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Production plant</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentGross_c20210930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_pp0p0" style="width: 18%; text-align: right" title="Plant and equipment, gross">72,821</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_c20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_pp0p0" style="width: 18%; text-align: right" title="Plant and equipment, gross">71,642</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Motor vehicles</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_c20210930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehiclesMember_pp0p0" style="text-align: right" title="Plant and equipment, gross">1,139,978</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehiclesMember_pp0p0" style="text-align: right" title="Plant and equipment, gross">1,020,893</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Office equipment</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_c20210930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Plant and equipment, gross">27,730</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentGross_c20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Plant and equipment, gross">14,073</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_c20210930_pp0p0" style="text-align: right" title="Plant and equipment, gross">1,240,529</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_c20210331_pp0p0" style="text-align: right" title="Plant and equipment, gross">1,106,608</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_zT9GLHVFC6pd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(381,031</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(312,631</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Plant and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">859,498</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">793,977</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:PropertyPlantAndEquipmentTextBlock>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-09-30_us-gaap_EquipmentMember" decimals="0" unitRef="USD"> 72821 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-03-31_us-gaap_EquipmentMember" decimals="0" unitRef="USD"> 71642 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-09-30_custom_MotorVehiclesMember" decimals="0" unitRef="USD"> 1139978 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-03-31_custom_MotorVehiclesMember" decimals="0" unitRef="USD"> 1020893 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-09-30_us-gaap_OfficeEquipmentMember" decimals="0" unitRef="USD"> 27730 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-03-31_us-gaap_OfficeEquipmentMember" decimals="0" unitRef="USD"> 14073 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 1240529 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 1106608 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 381031 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 312631 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 859498 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 793977 </us-gaap:PropertyPlantAndEquipmentNet>
<ATXG:DepreciationOnProperty contextRef="From2021-07-012021-09-30" decimals="0" unitRef="USD"> 42008 </ATXG:DepreciationOnProperty>
<ATXG:DepreciationOnProperty contextRef="From2020-07-012020-09-30" decimals="0" unitRef="USD"> 27686 </ATXG:DepreciationOnProperty>
<ATXG:DepreciationOnProperty contextRef="From2021-04-01to2021-09-30" decimals="0" unitRef="USD"> 71397 </ATXG:DepreciationOnProperty>
<ATXG:DepreciationOnProperty contextRef="From2020-04-012020-09-30" decimals="0" unitRef="USD"> 51159 </ATXG:DepreciationOnProperty>
<us-gaap:ShortTermDebtTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_804_eus-gaap--ShortTermDebtTextBlock_zhbWyRrG0y63" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font: 10pt Times New Roman, Times, Serif"><b>9.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_826_zJxOX8l08Kaj">SHORT-TERM BANK LOAN</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In August 2019, HSW entered into a facility agreement with Agricultural Bank of China and obtained a line of credit, which allows the Company to borrow up to approximately $<span id="xdx_90E_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_c20190831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DongguanAgriculturalBankOfChinaMember__us-gaap--TypeOfArrangementAxis__custom--FacilityAgreementMember_zLiVyADXKMmi" title="Line of credit maximum borrowing capacity">153,172</span> (RMB<span id="xdx_90F_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_uRMB_c20190831__us-gaap--AwardTypeAxis__custom--ChineseYuanCurrencyExchangeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DongguanAgriculturalBankOfChinaMember__us-gaap--TypeOfArrangementAxis__custom--FacilityAgreementMember_zkMHS5J6Wzi4" title="Line of credit maximum borrowing capacity">1,000,000</span>) for daily operations. The loans are guaranteed at no cost by the legal representative of HSW. As of September 30, 2021, the Company has borrowed $<span id="xdx_903_eus-gaap--LinesOfCreditCurrent_iI_pp0p0_uUSD_c20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DongguanAgriculturalBankOfChinaMember__us-gaap--TypeOfArrangementAxis__custom--FacilityAgreementMember_zHRdkCwc9RSi" title="Line of credit outstanding value">155,120</span> (RMB<span id="xdx_903_eus-gaap--LinesOfCreditCurrent_iI_pp0p0_uRMB_c20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DongguanAgriculturalBankOfChinaMember__us-gaap--TypeOfArrangementAxis__custom--FacilityAgreementMember_z4uIWl3jnvYk" title="Line of credit outstanding value">1,000,000</span>) (March 31, 2021: $<span id="xdx_906_eus-gaap--LinesOfCreditCurrent_iI_pp0p0_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DongguanAgriculturalBankOfChinaMember__us-gaap--TypeOfArrangementAxis__custom--FacilityAgreementMember_z9cP0cp963W" title="Line of credit outstanding value">152,607</span>) under this line of credit with various annual interest rates from <span id="xdx_904_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_pid_dp_upercentage_c20210401__20210930__srt--RangeAxis__srt--MinimumMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DongguanAgriculturalBankOfChinaMember__us-gaap--TypeOfArrangementAxis__custom--FacilityAgreementMember_zAvvCKIjSy98" title="Line of credit facility, interest rate">4.84</span>% to <span id="xdx_90C_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_pid_dp_upercentage_c20210401__20210930__srt--RangeAxis__srt--MaximumMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DongguanAgriculturalBankOfChinaMember__us-gaap--TypeOfArrangementAxis__custom--FacilityAgreementMember_znIvqVx0j8s1" title="Line of credit facility, interest rate">4.9</span>%. The outstanding loan balance was due on September 30, 2021. The Company is still negotiating with the bank on renewal of the loan facility. Before renewal, the Company is paying additional <span id="xdx_90B_ecustom--PenaltyInterestPayable_pid_dp_upercentage_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DongguanAgriculturalBankOfChinaMember__us-gaap--TypeOfArrangementAxis__custom--FacilityAgreementMember_ziIsjOexlBUf" title="Penalty interest">2.22</span>% as penalty interest.</span></p>
</us-gaap:ShortTermDebtTextBlock>
<us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="AsOf2019-08-31_custom_DongguanAgriculturalBankOfChinaMember_custom_FacilityAgreementMember" decimals="0" unitRef="USD"> 153172 </us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
<us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="AsOf2019-08-31_custom_ChineseYuanCurrencyExchangeMember_custom_DongguanAgriculturalBankOfChinaMember_custom_FacilityAgreementMember" decimals="0" unitRef="RMB"> 1000000 </us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
<us-gaap:LinesOfCreditCurrent contextRef="AsOf2021-09-30_custom_DongguanAgriculturalBankOfChinaMember_custom_FacilityAgreementMember" decimals="0" unitRef="USD"> 155120 </us-gaap:LinesOfCreditCurrent>
<us-gaap:LinesOfCreditCurrent contextRef="AsOf2021-09-30_custom_DongguanAgriculturalBankOfChinaMember_custom_FacilityAgreementMember" decimals="0" unitRef="RMB"> 1000000 </us-gaap:LinesOfCreditCurrent>
<us-gaap:LinesOfCreditCurrent contextRef="AsOf2021-03-31_custom_DongguanAgriculturalBankOfChinaMember_custom_FacilityAgreementMember" decimals="0" unitRef="USD"> 152607 </us-gaap:LinesOfCreditCurrent>
<us-gaap:LineOfCreditFacilityInterestRateDuringPeriod contextRef="From2021-04-012021-09-30_srt_MinimumMember_custom_DongguanAgriculturalBankOfChinaMember_custom_FacilityAgreementMember" decimals="INF" unitRef="percentage"> 0.0484 </us-gaap:LineOfCreditFacilityInterestRateDuringPeriod>
<us-gaap:LineOfCreditFacilityInterestRateDuringPeriod contextRef="From2021-04-012021-09-30_srt_MaximumMember_custom_DongguanAgriculturalBankOfChinaMember_custom_FacilityAgreementMember" decimals="INF" unitRef="percentage"> 0.049 </us-gaap:LineOfCreditFacilityInterestRateDuringPeriod>
<ATXG:PenaltyInterestPayable contextRef="From2021-04-012021-09-30_custom_DongguanAgriculturalBankOfChinaMember_custom_FacilityAgreementMember" decimals="INF" unitRef="percentage"> 0.0222 </ATXG:PenaltyInterestPayable>
<us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_809_eus-gaap--IncomeTaxDisclosureTextBlock_zmno9odjO1Fb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font: 10pt Times New Roman, Times, Serif"><b>10.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_82D_zlCR5dLDGYCd">INCOME TAXES</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font: 10pt Times New Roman, Times, Serif">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Enterprise Income Tax (“EIT”)</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company operates in the PRC and files tax returns in the PRC jurisdictions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Yingxi Industrial Chain Group Co., Ltd was incorporated in the Republic of Seychelles and, under the current laws of the British Virgin Islands, is not subject to income taxes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Yingxi HK was incorporated in Hong Kong and is subject to Hong Kong income tax at a progressive rate of <span id="xdx_90C_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_upercentage_c20210401__20210930__srt--StatementGeographicalAxis__country--HK_z9H1IUo0uHqc" title="Income tax rate">16.5</span>%. No provision for income taxes in Hong Kong has been made as Yingxi HK had no taxable income for the three and six months ended September 30, 2021 and 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">YX were incorporated in the PRC and is subject to the EIT tax rate of <span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_upercentage_c20210401__20210930__srt--StatementGeographicalAxis__custom--PeoplesRepublicOfChinaMember_zp1DrVkTIxtf" title="Federal statutory tax rate">25</span>%. No provision for income taxes in the PRC has been made as YX had no taxable income for the three and six months ended September 30, 2021 and 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company is governed by the Income Tax Laws of the PRC. All Yingxi’s operating companies were subject to progressive EIT rates from <span id="xdx_90D_ecustom--PercentageOnEnterpriseIncomeTax_pid_dp_upercentage_c20210401__20210930__srt--RangeAxis__srt--MinimumMember_zLSMeTjWCLI" title="Percentage on enterprise income tax"><span id="xdx_90D_ecustom--PercentageOnEnterpriseIncomeTax_pid_dp_upercentage_c20200401__20200930__srt--RangeAxis__srt--MinimumMember_z2aiey6aK9Rd">5</span></span>% to <span id="xdx_90F_ecustom--PercentageOnEnterpriseIncomeTax_pid_dp_upercentage_c20210401__20210930__srt--RangeAxis__srt--MaximumMember_z69B5KWpf3Cf" title="Percentage on enterprise income tax"><span id="xdx_909_ecustom--PercentageOnEnterpriseIncomeTax_pid_dp_upercentage_c20200401__20200930__srt--RangeAxis__srt--MaximumMember_zzpCdeZopYS3">15</span></span>% in 2021 and 2020. <span id="xdx_900_ecustom--PercentageOfPreferentialTaxBenefitsAndEitRateDescription_c20210401__20210930_zzmeRSOfKYK9" title="Percentage of preferential tax benefits and EIT rate and term description">The preferential tax rate will be expired at end of year 2022 and the EIT rate will be 25% from year 2023</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">The Company’s parent entity, Addentax Group Corp. is a U.S entity and is subject to the United States federal income tax. No provision for income taxes in the United States has been made as Addentax Group Corp. had no United States taxable income for the three and six months ended September 30, 2021 and 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_89F_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zLBuaDBfhwJ3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The reconciliation of income taxes computed at the PRC statutory tax rate applicable to the PRC, to income tax expenses are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8BD_z02wtjSNeKt9" style="display: none">SCHEDULE OF RECONCILIATION OF INCOME TAXES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="6" style="text-align: center">Three months ended</td><td> </td><td> </td> <td colspan="6" style="text-align: center">Six months ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">September 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">September 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">PRC statutory tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_upercentage_c20210701__20210930_zDPG4Txt3zMh" style="width: 11%; text-align: right" title="PRC statutory tax rate">25</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_upercentage_c20200701__20200930_zfRUYuHNGPmd" style="width: 11%; text-align: right" title="PRC statutory tax rate">25</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_upercentage_c20210401__20210930_zHxPcs0dmyD5" style="width: 11%; text-align: right" title="PRC statutory tax rate">25</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_upercentage_c20200401__20200930_zy2ArcIJvR7e" style="width: 11%; text-align: right" title="PRC statutory tax rate">25</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Computed expected benefits (expense)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses_iN_pp0p0_di_c20210701__20210930_zzaxvdJbGygb" style="text-align: right" title="Computed expected benefits">9,245</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses_iN_pp0p0_di_c20200701__20200930_za36pcJWF1Ph" style="text-align: right" title="Computed expected benefits">(864,118</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses_iN_pp0p0_di_c20210401__20210930_zEV7YkJehREk" style="text-align: right" title="Computed expected benefits">31,663</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses_iN_pp0p0_di_c20200401__20200930_zU6bleQQKOm8" style="text-align: right" title="Computed expected benefits">(812,304</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Temporary differences</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--IncomeTaxReconciliationChangeInEnactedTaxRate_pp0p0_c20210701__20210930_zg3Q7ztxWNO" style="text-align: right" title="Temporary differences">(17,388</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--IncomeTaxReconciliationChangeInEnactedTaxRate_pp0p0_c20200701__20200930_zQz9jEkBWn3j" style="text-align: right" title="Temporary differences">829,401</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--IncomeTaxReconciliationChangeInEnactedTaxRate_pp0p0_c20210401__20210930_z5y2ZkesXGI8" style="text-align: right" title="Temporary differences">(56,847</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--IncomeTaxReconciliationChangeInEnactedTaxRate_pp0p0_c20200401__20200930_zYxbAyh5tmJh" style="text-align: right" title="Temporary differences">725,469</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Permanent difference</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--IncomeTaxReconciliationChangeInEnactedTaxRatePermanentDifference_pp0p0_c20210701__20210930_zT0hsFTFlGXj" style="text-align: right" title="Permanent difference">(1,230</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--IncomeTaxReconciliationChangeInEnactedTaxRatePermanentDifference_pp0p0_c20200701__20200930_zTQbGrVUpqol" style="text-align: right" title="Permanent difference"><span style="-sec-ix-hidden: xdx2ixbrl0757">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--IncomeTaxReconciliationChangeInEnactedTaxRatePermanentDifference_pp0p0_c20210401__20210930_z9fBkO4miush" style="text-align: right" title="Permanent difference">248</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--IncomeTaxReconciliationChangeInEnactedTaxRatePermanentDifference_pp0p0_c20200401__20200930_zefESjeMFLe" style="text-align: right" title="Permanent difference"><span style="-sec-ix-hidden: xdx2ixbrl0761">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Changes in valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_c20210701__20210930_zO5OdImjWhf8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes in valuation allowance">14,332</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_c20200701__20200930_zyYzUgEJ1bve" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes in valuation allowance">38,770</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_c20210401__20210930_zKZAQRdZRsP" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes in valuation allowance">40,620</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_c20200401__20200930_zPSgyMdjBTR" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes in valuation allowance">94,247</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20210701__20210930_zPmOHwhgEcXi" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense">4,959</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20200701__20200930_zYlpVIVj8RJd" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense">4,053</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20210401__20210930_zBDxD41tVSx5" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense">15,684</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20200401__20200930_z4NkX49X0dyl" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense">7,412</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A7_zkkEmYgLILTf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font: 10pt Times New Roman, Times, Serif">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Value Added Tax (“VAT”)</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In accordance with the relevant taxation laws in the PRC, the normal VAT rate for domestic sales is <span id="xdx_90D_ecustom--PercentageOfValueAddedTax_pid_dp_upercentage_c20210401__20210930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_z4kqYm5EbA0l" title="Percentage of value added tax">13</span>%, which is levied on the invoiced value of sales and is payable by the purchaser. The subsidiaries HSW, DT and YS enjoyed preferential VAT rate of <span id="xdx_90F_ecustom--PercentageOfPreferentialValueAddedTax_pid_dp_upercentage_c20210401__20210930__us-gaap--IncomeTaxAuthorityAxis__custom--DongguanHengShengWeiGarmentsCoLtdMember_zC3NQxKpiIia" title="Percentage of preferential value added tax">13</span>%. The Companies are required to remit the VAT they collect to the tax authority. A credit is available whereby VAT paid on purchases can be used to offset the VAT due on sales.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">For services, the applicable VAT rate is <span id="xdx_903_ecustom--PercentageOfValueAddedTax_pid_dp_upercentage_c20210401__20210930__us-gaap--IncomeTaxAuthorityAxis__custom--LogisticCompanyMember_zMQZZ4ttsRG5" title="Percentage of value added tax">9</span>% under the relevant tax category for logistic company, except the branch of HPF enjoyed the preferential VAT rate of <span id="xdx_901_ecustom--PercentageOfPreferentialValueAddedTax_pid_dp_upercentage_c20200401__20200930_zglLjj6RmN98" title="Percentage of preferential value added tax"><span id="xdx_901_ecustom--PercentageOfPreferentialValueAddedTax_pid_dp_upercentage_c20210401__20210930_z41g0mi266Nl" title="Percentage of preferential value added tax">3</span></span>% in 2021 and 2020. The Company is required to pay the full amount of VAT calculated at the applicable VAT rate of the invoiced value of sales as required. A credit is available whereby VAT paid on gasoline and toll charges can be used to offset the VAT due on service income.</span></p>
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<us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential contextRef="From2021-04-012021-09-30_country_HK" decimals="INF" unitRef="percentage"> 0.165 </us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2021-04-012021-09-30_custom_PeoplesRepublicOfChinaMember" decimals="INF" unitRef="percentage"> 0.25 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<ATXG:PercentageOnEnterpriseIncomeTax contextRef="From2021-04-012021-09-30_srt_MinimumMember" decimals="INF" unitRef="percentage"> 0.05 </ATXG:PercentageOnEnterpriseIncomeTax>
<ATXG:PercentageOnEnterpriseIncomeTax contextRef="From2020-04-012020-09-30_srt_MinimumMember" decimals="INF" unitRef="percentage"> 0.05 </ATXG:PercentageOnEnterpriseIncomeTax>
<ATXG:PercentageOnEnterpriseIncomeTax contextRef="From2021-04-012021-09-30_srt_MaximumMember" decimals="INF" unitRef="percentage"> 0.15 </ATXG:PercentageOnEnterpriseIncomeTax>
<ATXG:PercentageOnEnterpriseIncomeTax contextRef="From2020-04-012020-09-30_srt_MaximumMember" decimals="INF" unitRef="percentage"> 0.15 </ATXG:PercentageOnEnterpriseIncomeTax>
<ATXG:PercentageOfPreferentialTaxBenefitsAndEitRateDescription contextRef="From2021-04-01to2021-09-30"> The preferential tax rate will be expired at end of year 2022 and the EIT rate will be 25% from year 2023 </ATXG:PercentageOfPreferentialTaxBenefitsAndEitRateDescription>
<us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_89F_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zLBuaDBfhwJ3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The reconciliation of income taxes computed at the PRC statutory tax rate applicable to the PRC, to income tax expenses are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8BD_z02wtjSNeKt9" style="display: none">SCHEDULE OF RECONCILIATION OF INCOME TAXES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="6" style="text-align: center">Three months ended</td><td> </td><td> </td> <td colspan="6" style="text-align: center">Six months ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">September 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">September 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">PRC statutory tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_upercentage_c20210701__20210930_zDPG4Txt3zMh" style="width: 11%; text-align: right" title="PRC statutory tax rate">25</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_upercentage_c20200701__20200930_zfRUYuHNGPmd" style="width: 11%; text-align: right" title="PRC statutory tax rate">25</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_upercentage_c20210401__20210930_zHxPcs0dmyD5" style="width: 11%; text-align: right" title="PRC statutory tax rate">25</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_upercentage_c20200401__20200930_zy2ArcIJvR7e" style="width: 11%; text-align: right" title="PRC statutory tax rate">25</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Computed expected benefits (expense)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses_iN_pp0p0_di_c20210701__20210930_zzaxvdJbGygb" style="text-align: right" title="Computed expected benefits">9,245</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses_iN_pp0p0_di_c20200701__20200930_za36pcJWF1Ph" style="text-align: right" title="Computed expected benefits">(864,118</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses_iN_pp0p0_di_c20210401__20210930_zEV7YkJehREk" style="text-align: right" title="Computed expected benefits">31,663</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses_iN_pp0p0_di_c20200401__20200930_zU6bleQQKOm8" style="text-align: right" title="Computed expected benefits">(812,304</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Temporary differences</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--IncomeTaxReconciliationChangeInEnactedTaxRate_pp0p0_c20210701__20210930_zg3Q7ztxWNO" style="text-align: right" title="Temporary differences">(17,388</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--IncomeTaxReconciliationChangeInEnactedTaxRate_pp0p0_c20200701__20200930_zQz9jEkBWn3j" style="text-align: right" title="Temporary differences">829,401</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--IncomeTaxReconciliationChangeInEnactedTaxRate_pp0p0_c20210401__20210930_z5y2ZkesXGI8" style="text-align: right" title="Temporary differences">(56,847</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--IncomeTaxReconciliationChangeInEnactedTaxRate_pp0p0_c20200401__20200930_zYxbAyh5tmJh" style="text-align: right" title="Temporary differences">725,469</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Permanent difference</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--IncomeTaxReconciliationChangeInEnactedTaxRatePermanentDifference_pp0p0_c20210701__20210930_zT0hsFTFlGXj" style="text-align: right" title="Permanent difference">(1,230</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--IncomeTaxReconciliationChangeInEnactedTaxRatePermanentDifference_pp0p0_c20200701__20200930_zTQbGrVUpqol" style="text-align: right" title="Permanent difference"><span style="-sec-ix-hidden: xdx2ixbrl0757">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--IncomeTaxReconciliationChangeInEnactedTaxRatePermanentDifference_pp0p0_c20210401__20210930_z9fBkO4miush" style="text-align: right" title="Permanent difference">248</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--IncomeTaxReconciliationChangeInEnactedTaxRatePermanentDifference_pp0p0_c20200401__20200930_zefESjeMFLe" style="text-align: right" title="Permanent difference"><span style="-sec-ix-hidden: xdx2ixbrl0761">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Changes in valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_c20210701__20210930_zO5OdImjWhf8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes in valuation allowance">14,332</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_c20200701__20200930_zyYzUgEJ1bve" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes in valuation allowance">38,770</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_c20210401__20210930_zKZAQRdZRsP" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes in valuation allowance">40,620</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_c20200401__20200930_zPSgyMdjBTR" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes in valuation allowance">94,247</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20210701__20210930_zPmOHwhgEcXi" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense">4,959</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20200701__20200930_zYlpVIVj8RJd" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense">4,053</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20210401__20210930_zBDxD41tVSx5" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense">15,684</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20200401__20200930_z4NkX49X0dyl" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense">7,412</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2021-07-012021-09-30" decimals="INF" unitRef="percentage"> 0.25 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2020-07-012020-09-30" decimals="INF" unitRef="percentage"> 0.25 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2021-04-01to2021-09-30" decimals="INF" unitRef="percentage"> 0.25 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2020-04-012020-09-30" decimals="INF" unitRef="percentage"> 0.25 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<ATXG:EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses contextRef="From2021-07-012021-09-30" decimals="0" unitRef="USD"> -9245 </ATXG:EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses>
<ATXG:EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses contextRef="From2020-07-012020-09-30" decimals="0" unitRef="USD"> 864118 </ATXG:EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses>
<ATXG:EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses contextRef="From2021-04-01to2021-09-30" decimals="0" unitRef="USD"> -31663 </ATXG:EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses>
<ATXG:EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses contextRef="From2020-04-012020-09-30" decimals="0" unitRef="USD"> 812304 </ATXG:EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses>
<us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate contextRef="From2021-07-012021-09-30" decimals="0" unitRef="USD"> -17388 </us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate>
<us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate contextRef="From2020-07-012020-09-30" decimals="0" unitRef="USD"> 829401 </us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate>
<us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate contextRef="From2021-04-01to2021-09-30" decimals="0" unitRef="USD"> -56847 </us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate>
<us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate contextRef="From2020-04-012020-09-30" decimals="0" unitRef="USD"> 725469 </us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate>
<ATXG:IncomeTaxReconciliationChangeInEnactedTaxRatePermanentDifference contextRef="From2021-07-012021-09-30" decimals="0" unitRef="USD"> -1230 </ATXG:IncomeTaxReconciliationChangeInEnactedTaxRatePermanentDifference>
<ATXG:IncomeTaxReconciliationChangeInEnactedTaxRatePermanentDifference contextRef="From2021-04-01to2021-09-30" decimals="0" unitRef="USD"> 248 </ATXG:IncomeTaxReconciliationChangeInEnactedTaxRatePermanentDifference>
<us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount contextRef="From2021-07-012021-09-30" decimals="0" unitRef="USD"> 14332 </us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount>
<us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount contextRef="From2020-07-012020-09-30" decimals="0" unitRef="USD"> 38770 </us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount>
<us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount contextRef="From2021-04-01to2021-09-30" decimals="0" unitRef="USD"> 40620 </us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount>
<us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount contextRef="From2020-04-012020-09-30" decimals="0" unitRef="USD"> 94247 </us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount>
<us-gaap:IncomeTaxExpenseBenefit contextRef="From2021-07-012021-09-30" decimals="0" unitRef="USD"> 4959 </us-gaap:IncomeTaxExpenseBenefit>
<us-gaap:IncomeTaxExpenseBenefit contextRef="From2020-07-012020-09-30" decimals="0" unitRef="USD"> 4053 </us-gaap:IncomeTaxExpenseBenefit>
<us-gaap:IncomeTaxExpenseBenefit contextRef="From2021-04-01to2021-09-30" decimals="0" unitRef="USD"> 15684 </us-gaap:IncomeTaxExpenseBenefit>
<us-gaap:IncomeTaxExpenseBenefit contextRef="From2020-04-012020-09-30" decimals="0" unitRef="USD"> 7412 </us-gaap:IncomeTaxExpenseBenefit>
<ATXG:PercentageOfValueAddedTax contextRef="From2021-04-012021-09-30_us-gaap_DomesticCountryMember" decimals="INF" unitRef="percentage"> 0.13 </ATXG:PercentageOfValueAddedTax>
<ATXG:PercentageOfPreferentialValueAddedTax contextRef="From2021-04-012021-09-30_custom_DongguanHengShengWeiGarmentsCoLtdMember" decimals="INF" unitRef="percentage"> 0.13 </ATXG:PercentageOfPreferentialValueAddedTax>
<ATXG:PercentageOfValueAddedTax contextRef="From2021-04-012021-09-30_custom_LogisticCompanyMember" decimals="INF" unitRef="percentage"> 0.09 </ATXG:PercentageOfValueAddedTax>
<ATXG:PercentageOfPreferentialValueAddedTax contextRef="From2020-04-012020-09-30" decimals="INF" unitRef="percentage"> 0.03 </ATXG:PercentageOfPreferentialValueAddedTax>
<ATXG:PercentageOfPreferentialValueAddedTax contextRef="From2021-04-01to2021-09-30" decimals="INF" unitRef="percentage"> 0.03 </ATXG:PercentageOfPreferentialValueAddedTax>
<us-gaap:SegmentReportingDisclosureTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_80C_eus-gaap--SegmentReportingDisclosureTextBlock_zRHwbdAm8s58" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font: 10pt Times New Roman, Times, Serif"><b>11.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_82C_zm1qzdHUcpz1">CONSOLIDATED SEGMENT DATA</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Segment information is consistent with how chief operating decision maker reviews the businesses, makes investing and resource allocation decisions and assesses operating performance. The segment data presented reflects this segment structure. The Company reports financial and operating information in the following <span id="xdx_90D_eus-gaap--NumberOfOperatingSegments_dc_uSegment_c20210401__20210930_zYSe7s9rXie5" title="Number of operating segments">four</span> segments:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>Garment manufacturing</b>. Including manufacturing and distribution of garments;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>Logistics services</b>. Providing logistic services; and</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">(c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>Epidemic prevention supplies</b>. Including manufacturing, distribution and trading of epidemic prevention supplies.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">(d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Property management and subleasing. </b>Providing shops subleasing and property management services for garment wholesalers and retailers in garment market.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company also provides general corporate services to its segments and these costs are reported as “Corporate and others”.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_893_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zyCFnngHdGG8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Selected information in the segment structure is presented in the following tables:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8BC_zUwue6WD1H4c" style="display: none">SCHEDULE OF SEGMENT REPORTING INFORMATION, BY SEGMENT</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Garment</td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Logistics Services</td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Property management and leasing</td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Epidemic prevention supplies</td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Corporate and other</td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Totals</td><td style="text-align: center; padding-bottom: 1.5pt"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Revenue from external customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_z4zjy1lTzCi1" style="width: 5%; text-align: right" title="Revenues">2,462,532</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_zqocp5m600rd" style="width: 5%; text-align: right" title="Revenues">2,425,402</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zFfcvN0JsKac" style="width: 5%; text-align: right" title="Revenues">2,156,329</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_zU930BYDBn01" style="width: 5%; text-align: right" title="Revenues"><span style="-sec-ix-hidden: xdx2ixbrl0801">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_zrd4DNuA8elf" style="width: 5%; text-align: right" title="Revenues"><span style="-sec-ix-hidden: xdx2ixbrl0803">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20210401__20210930_zkEzMS2ETZyh" style="width: 5%; text-align: right" title="Revenues">7,044,263</td><td style="width: 1%; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Intersegment revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--IntersegmentRevenue_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_zJbB0Kz4f6ga" style="text-align: right" title="Intersegment revenue">2,415</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IntersegmentRevenue_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_zgvz7Olm9W3c" style="text-align: right" title="Intersegment revenue"><span style="-sec-ix-hidden: xdx2ixbrl0809">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--IntersegmentRevenue_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zsPGo3lHDck6" style="text-align: right" title="Intersegment revenue"><span style="-sec-ix-hidden: xdx2ixbrl0811">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IntersegmentRevenue_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_z2E19Yv3Xvoa" style="text-align: right" title="Intersegment revenue"><span style="-sec-ix-hidden: xdx2ixbrl0813">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IntersegmentRevenue_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_zhCPYIM5De3l" style="text-align: right" title="Intersegment revenue"><span style="-sec-ix-hidden: xdx2ixbrl0815">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IntersegmentRevenue_pp0p0_c20210401__20210930_ziZesQbMdYe4" style="text-align: right" title="Intersegment revenue">2,415</td><td style="text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--InvestmentIncomeInterest_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_zZ5FdGzWKGyk" style="text-align: right" title="Interest income">1,886</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--InvestmentIncomeInterest_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_zy2lP0k5OSae" style="text-align: right" title="Interest income">33</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--InvestmentIncomeInterest_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zYF0lxeF8s6k" style="text-align: right" title="Interest income">128</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--InvestmentIncomeInterest_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_zlsPEWRUI8Ra" style="text-align: right" title="Interest income"><span style="-sec-ix-hidden: xdx2ixbrl0825">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--InvestmentIncomeInterest_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_zVOmszGak5b3" style="text-align: right" title="Interest income">4</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--InvestmentIncomeInterest_pp0p0_c20210401__20210930_zRfvmnB0IcQ1" style="text-align: right" title="Interest income">2,051</td><td style="text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--InterestExpense_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_zHxjZ0B56YRi" style="text-align: right" title="Interest expense">2,231</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--InterestExpense_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_zSXGWPNdB2La" style="text-align: right" title="Interest expense">285</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--InterestExpense_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zUiIS4eY1E7k" style="text-align: right" title="Interest expense">245</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--InterestExpense_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_z9QzONvlTG3j" style="text-align: right" title="Interest expense"><span style="-sec-ix-hidden: xdx2ixbrl0837">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--InterestExpense_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_zdgtB79F22Af" style="text-align: right" title="Interest expense">88</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--InterestExpense_pp0p0_c20210401__20210930_zc3W8Is3cnm7" style="text-align: right" title="Interest expense">2,849</td><td style="text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation and amortization</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_zktJ6cnvcYpg" style="text-align: right" title="Depreciation and amortization">2,805</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_ztdDCrZPKsdg" style="text-align: right" title="Depreciation and amortization">55,620</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zGwq4QYBWvl4" style="text-align: right" title="Depreciation and amortization">11,484</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_zmXFhuVWJIEj" style="text-align: right" title="Depreciation and amortization">1,488</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DepreciationDepletionAndAmortization_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_z0Fa7PmWm6s7" style="text-align: right" title="Depreciation and amortization"><span style="-sec-ix-hidden: xdx2ixbrl0851">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20210401__20210930_zR5j59tTTE1i" style="text-align: right" title="Depreciation and amortization">71,397</td><td style="text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--OperatingIncomeLoss_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_zRHv7ySyHM13" style="text-align: right" title="Operating income (loss)">124,748</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingIncomeLoss_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_zXmCbfyQLpkb" style="text-align: right" title="Operating income (loss)">110,109</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--OperatingIncomeLoss_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zCUoKC8sx538" style="text-align: right" title="Operating income (loss)">33,091</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--OperatingIncomeLoss_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_zdWCstVJdQr9" style="text-align: right" title="Operating income (loss)"><span style="-sec-ix-hidden: xdx2ixbrl0861">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--OperatingIncomeLoss_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_z2WQnmdxQ6p5" style="text-align: right" title="Operating income (loss)">(229,511</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--OperatingIncomeLoss_pp0p0_c20210401__20210930_zTFqI9HmWNV" style="text-align: right" title="Operating income (loss)">38,437</td><td style="text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Segment assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--Assets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_zHYtKGOKM9L6" style="text-align: right" title="Segment assets">1,802,162</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--Assets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_zZvZvqLgEy82" style="text-align: right" title="Segment assets">2,608,999</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--Assets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_z8UVEBourVH8" style="text-align: right" title="Segment assets">8,547,438</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--Assets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_z8H9v0PDJ27i" style="text-align: right" title="Segment assets">101,885</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--Assets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_zBfWcesXcQB9" style="text-align: right" title="Segment assets">1,326,167</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--Assets_iI_pp0p0_c20210930_z1E9c5yz6oJ2" style="text-align: right" title="Segment assets">14,386,651</td><td style="text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expenditures for segment assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_zAPazk6k5Eri" style="text-align: right" title="Expenditures for segment assets"><span style="-sec-ix-hidden: xdx2ixbrl0879">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_zOsWcfI2bqta" style="text-align: right" title="Expenditures for segment assets">115,359</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zXhtck4BpC1e" style="text-align: right" title="Expenditures for segment assets">27,563</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_zMzyx1uJZPx6" style="text-align: right" title="Expenditures for segment assets"><span style="-sec-ix-hidden: xdx2ixbrl0885">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_zztP4PwTJLea" style="text-align: right" title="Expenditures for segment assets"><span style="-sec-ix-hidden: xdx2ixbrl0887">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_pp0p0_c20210401__20210930_z23Gegzb9xbg" style="text-align: right" title="Expenditures for segment assets">142,922</td><td style="text-align: left"> </td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p id="xdx_8A9_zGPekfqcUxD3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 18.2pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Geographical Information</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.5pt; text-align: justify; text-indent: 29.7pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_89A_eus-gaap--ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTextBlock_z19wb1dcr5Xk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company operates predominantly in China. In presenting information on the basis of geographical location, revenue is based on the geographical location of customers and long-lived assets are based on the geographical location of the assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 18.2pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline">Geographic Information</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8BC_z7EoDHeY6Ui7" style="display: none">SCHEDULE OF REVENUE AND LONG-LIVED ASSETS, BY GEOGRAPHICAL LOCATION</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><span style="display: none"/></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><span style="display: none"/></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%; margin-left: 0.25in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"/><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="7" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Three months ended <br/>September 30,</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Six months ended <br/>September 30,</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">2021</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt/106% Times New Roman, Times, Serif">2020</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">2021</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt/106% Times New Roman, Times, Serif">2020</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Revenues</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 44%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">United States</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210701__20210930__srt--StatementGeographicalAxis__country--US_pp0p0" style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0893">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200701__20200930__srt--StatementGeographicalAxis__country--US_pp0p0" style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif">2,852,972</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210401__20210930__srt--StatementGeographicalAxis__country--US_pp0p0" style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0897">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200401__20200930__srt--StatementGeographicalAxis__country--US_pp0p0" style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif">11,602,972</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif">China</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210701__20210930__srt--StatementGeographicalAxis__country--CN_pp0p0" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif">2,757,832</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200701__20200930__srt--StatementGeographicalAxis__country--CN_pp0p0" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif">8,831,325</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210401__20210930__srt--StatementGeographicalAxis__country--CN_pp0p0" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif">7,044,263</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200401__20200930__srt--StatementGeographicalAxis__country--CN_pp0p0" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif">5,999,540</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif">Total</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210701__20210930_pp0p0" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif">2,757,832</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200701__20200930_pp0p0" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif">11,684,297</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210401__20210930_pp0p0" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif">7,044,263</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200401__20200930_pp0p0" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif">17,602,512</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; border-collapse: collapse; width: 65%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"/><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">September 30, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">March 31, 2020</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Long-Lived Assets</span></td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif">China</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_983_ecustom--LonglivedAssets_c20210930__srt--StatementGeographicalAxis__country--CN_pp0p0" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Long-Lived Assets"><span style="font: 10pt Times New Roman, Times, Serif">9,085,496</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_98B_ecustom--LonglivedAssets_iI_pp0p0_c20210331__srt--StatementGeographicalAxis__country--CN_zrUMOi7xTBOk" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Long-Lived Assets"><span style="font: 10pt Times New Roman, Times, Serif">10,426,602</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A1_zWTJuWlhH2T1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p>
</us-gaap:SegmentReportingDisclosureTextBlock>
<us-gaap:NumberOfOperatingSegments contextRef="From2021-04-01to2021-09-30" decimals="INF" unitRef="Segment"> 4 </us-gaap:NumberOfOperatingSegments>
<us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_893_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zyCFnngHdGG8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Selected information in the segment structure is presented in the following tables:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8BC_zUwue6WD1H4c" style="display: none">SCHEDULE OF SEGMENT REPORTING INFORMATION, BY SEGMENT</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Garment</td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Logistics Services</td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Property management and leasing</td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Epidemic prevention supplies</td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Corporate and other</td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Totals</td><td style="text-align: center; padding-bottom: 1.5pt"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Revenue from external customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_z4zjy1lTzCi1" style="width: 5%; text-align: right" title="Revenues">2,462,532</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_zqocp5m600rd" style="width: 5%; text-align: right" title="Revenues">2,425,402</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zFfcvN0JsKac" style="width: 5%; text-align: right" title="Revenues">2,156,329</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_zU930BYDBn01" style="width: 5%; text-align: right" title="Revenues"><span style="-sec-ix-hidden: xdx2ixbrl0801">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_zrd4DNuA8elf" style="width: 5%; text-align: right" title="Revenues"><span style="-sec-ix-hidden: xdx2ixbrl0803">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20210401__20210930_zkEzMS2ETZyh" style="width: 5%; text-align: right" title="Revenues">7,044,263</td><td style="width: 1%; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Intersegment revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--IntersegmentRevenue_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_zJbB0Kz4f6ga" style="text-align: right" title="Intersegment revenue">2,415</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IntersegmentRevenue_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_zgvz7Olm9W3c" style="text-align: right" title="Intersegment revenue"><span style="-sec-ix-hidden: xdx2ixbrl0809">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--IntersegmentRevenue_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zsPGo3lHDck6" style="text-align: right" title="Intersegment revenue"><span style="-sec-ix-hidden: xdx2ixbrl0811">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IntersegmentRevenue_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_z2E19Yv3Xvoa" style="text-align: right" title="Intersegment revenue"><span style="-sec-ix-hidden: xdx2ixbrl0813">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IntersegmentRevenue_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_zhCPYIM5De3l" style="text-align: right" title="Intersegment revenue"><span style="-sec-ix-hidden: xdx2ixbrl0815">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IntersegmentRevenue_pp0p0_c20210401__20210930_ziZesQbMdYe4" style="text-align: right" title="Intersegment revenue">2,415</td><td style="text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--InvestmentIncomeInterest_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_zZ5FdGzWKGyk" style="text-align: right" title="Interest income">1,886</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--InvestmentIncomeInterest_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_zy2lP0k5OSae" style="text-align: right" title="Interest income">33</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--InvestmentIncomeInterest_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zYF0lxeF8s6k" style="text-align: right" title="Interest income">128</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--InvestmentIncomeInterest_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_zlsPEWRUI8Ra" style="text-align: right" title="Interest income"><span style="-sec-ix-hidden: xdx2ixbrl0825">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--InvestmentIncomeInterest_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_zVOmszGak5b3" style="text-align: right" title="Interest income">4</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--InvestmentIncomeInterest_pp0p0_c20210401__20210930_zRfvmnB0IcQ1" style="text-align: right" title="Interest income">2,051</td><td style="text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--InterestExpense_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_zHxjZ0B56YRi" style="text-align: right" title="Interest expense">2,231</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--InterestExpense_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_zSXGWPNdB2La" style="text-align: right" title="Interest expense">285</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--InterestExpense_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zUiIS4eY1E7k" style="text-align: right" title="Interest expense">245</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--InterestExpense_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_z9QzONvlTG3j" style="text-align: right" title="Interest expense"><span style="-sec-ix-hidden: xdx2ixbrl0837">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--InterestExpense_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_zdgtB79F22Af" style="text-align: right" title="Interest expense">88</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--InterestExpense_pp0p0_c20210401__20210930_zc3W8Is3cnm7" style="text-align: right" title="Interest expense">2,849</td><td style="text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation and amortization</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_zktJ6cnvcYpg" style="text-align: right" title="Depreciation and amortization">2,805</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_ztdDCrZPKsdg" style="text-align: right" title="Depreciation and amortization">55,620</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zGwq4QYBWvl4" style="text-align: right" title="Depreciation and amortization">11,484</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_zmXFhuVWJIEj" style="text-align: right" title="Depreciation and amortization">1,488</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DepreciationDepletionAndAmortization_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_z0Fa7PmWm6s7" style="text-align: right" title="Depreciation and amortization"><span style="-sec-ix-hidden: xdx2ixbrl0851">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20210401__20210930_zR5j59tTTE1i" style="text-align: right" title="Depreciation and amortization">71,397</td><td style="text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--OperatingIncomeLoss_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_zRHv7ySyHM13" style="text-align: right" title="Operating income (loss)">124,748</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingIncomeLoss_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_zXmCbfyQLpkb" style="text-align: right" title="Operating income (loss)">110,109</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--OperatingIncomeLoss_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zCUoKC8sx538" style="text-align: right" title="Operating income (loss)">33,091</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--OperatingIncomeLoss_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_zdWCstVJdQr9" style="text-align: right" title="Operating income (loss)"><span style="-sec-ix-hidden: xdx2ixbrl0861">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--OperatingIncomeLoss_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_z2WQnmdxQ6p5" style="text-align: right" title="Operating income (loss)">(229,511</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--OperatingIncomeLoss_pp0p0_c20210401__20210930_zTFqI9HmWNV" style="text-align: right" title="Operating income (loss)">38,437</td><td style="text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Segment assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--Assets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_zHYtKGOKM9L6" style="text-align: right" title="Segment assets">1,802,162</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--Assets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_zZvZvqLgEy82" style="text-align: right" title="Segment assets">2,608,999</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--Assets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_z8UVEBourVH8" style="text-align: right" title="Segment assets">8,547,438</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--Assets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_z8H9v0PDJ27i" style="text-align: right" title="Segment assets">101,885</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--Assets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_zBfWcesXcQB9" style="text-align: right" title="Segment assets">1,326,167</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--Assets_iI_pp0p0_c20210930_z1E9c5yz6oJ2" style="text-align: right" title="Segment assets">14,386,651</td><td style="text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expenditures for segment assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_zAPazk6k5Eri" style="text-align: right" title="Expenditures for segment assets"><span style="-sec-ix-hidden: xdx2ixbrl0879">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_zOsWcfI2bqta" style="text-align: right" title="Expenditures for segment assets">115,359</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_pp0p0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zXhtck4BpC1e" style="text-align: right" title="Expenditures for segment assets">27,563</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_zMzyx1uJZPx6" style="text-align: right" title="Expenditures for segment assets"><span style="-sec-ix-hidden: xdx2ixbrl0885">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_pdp0_c20210401__20210930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_zztP4PwTJLea" style="text-align: right" title="Expenditures for segment assets"><span style="-sec-ix-hidden: xdx2ixbrl0887">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_pp0p0_c20210401__20210930_z23Gegzb9xbg" style="text-align: right" title="Expenditures for segment assets">142,922</td><td style="text-align: left"> </td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p>
</us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2021-04-012021-09-30_custom_GarmentManufacturingSegmentMember" decimals="0" unitRef="USD"> 2462532 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2021-04-012021-09-30_custom_LogisticServicesSegmentMember" decimals="0" unitRef="USD"> 2425402 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2021-04-012021-09-30_custom_PropertyManagementAndSubleasingMember" decimals="0" unitRef="USD"> 2156329 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2021-04-01to2021-09-30" decimals="0" unitRef="USD"> 7044263 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<ATXG:IntersegmentRevenue contextRef="From2021-04-012021-09-30_custom_GarmentManufacturingSegmentMember" decimals="0" unitRef="USD"> 2415 </ATXG:IntersegmentRevenue>
<ATXG:IntersegmentRevenue contextRef="From2021-04-01to2021-09-30" decimals="0" unitRef="USD"> 2415 </ATXG:IntersegmentRevenue>
<us-gaap:InvestmentIncomeInterest contextRef="From2021-04-012021-09-30_custom_GarmentManufacturingSegmentMember" decimals="0" unitRef="USD"> 1886 </us-gaap:InvestmentIncomeInterest>
<us-gaap:InvestmentIncomeInterest contextRef="From2021-04-012021-09-30_custom_LogisticServicesSegmentMember" decimals="0" unitRef="USD"> 33 </us-gaap:InvestmentIncomeInterest>
<us-gaap:InvestmentIncomeInterest contextRef="From2021-04-012021-09-30_custom_PropertyManagementAndSubleasingMember" decimals="0" unitRef="USD"> 128 </us-gaap:InvestmentIncomeInterest>
<us-gaap:InvestmentIncomeInterest contextRef="From2021-04-012021-09-30_us-gaap_CorporateAndOtherMember" decimals="0" unitRef="USD"> 4 </us-gaap:InvestmentIncomeInterest>
<us-gaap:InvestmentIncomeInterest contextRef="From2021-04-01to2021-09-30" decimals="0" unitRef="USD"> 2051 </us-gaap:InvestmentIncomeInterest>
<us-gaap:InterestExpense contextRef="From2021-04-012021-09-30_custom_GarmentManufacturingSegmentMember" decimals="0" unitRef="USD"> 2231 </us-gaap:InterestExpense>
<us-gaap:InterestExpense contextRef="From2021-04-012021-09-30_custom_LogisticServicesSegmentMember" decimals="0" unitRef="USD"> 285 </us-gaap:InterestExpense>
<us-gaap:InterestExpense contextRef="From2021-04-012021-09-30_custom_PropertyManagementAndSubleasingMember" decimals="0" unitRef="USD"> 245 </us-gaap:InterestExpense>
<us-gaap:InterestExpense contextRef="From2021-04-012021-09-30_us-gaap_CorporateAndOtherMember" decimals="0" unitRef="USD"> 88 </us-gaap:InterestExpense>
<us-gaap:InterestExpense contextRef="From2021-04-01to2021-09-30" decimals="0" unitRef="USD"> 2849 </us-gaap:InterestExpense>
<us-gaap:DepreciationDepletionAndAmortization contextRef="From2021-04-012021-09-30_custom_GarmentManufacturingSegmentMember" decimals="0" unitRef="USD"> 2805 </us-gaap:DepreciationDepletionAndAmortization>
<us-gaap:DepreciationDepletionAndAmortization contextRef="From2021-04-012021-09-30_custom_LogisticServicesSegmentMember" decimals="0" unitRef="USD"> 55620 </us-gaap:DepreciationDepletionAndAmortization>
<us-gaap:DepreciationDepletionAndAmortization contextRef="From2021-04-012021-09-30_custom_PropertyManagementAndSubleasingMember" decimals="0" unitRef="USD"> 11484 </us-gaap:DepreciationDepletionAndAmortization>
<us-gaap:DepreciationDepletionAndAmortization contextRef="From2021-04-012021-09-30_custom_EpidemicPreventionSuppliesSegmentMember" decimals="0" unitRef="USD"> 1488 </us-gaap:DepreciationDepletionAndAmortization>
<us-gaap:DepreciationDepletionAndAmortization contextRef="From2021-04-01to2021-09-30" decimals="0" unitRef="USD"> 71397 </us-gaap:DepreciationDepletionAndAmortization>
<us-gaap:OperatingIncomeLoss contextRef="From2021-04-012021-09-30_custom_GarmentManufacturingSegmentMember" decimals="0" unitRef="USD"> 124748 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="From2021-04-012021-09-30_custom_LogisticServicesSegmentMember" decimals="0" unitRef="USD"> 110109 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="From2021-04-012021-09-30_custom_PropertyManagementAndSubleasingMember" decimals="0" unitRef="USD"> 33091 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="From2021-04-012021-09-30_us-gaap_CorporateAndOtherMember" decimals="0" unitRef="USD"> -229511 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="From2021-04-01to2021-09-30" decimals="0" unitRef="USD"> 38437 </us-gaap:OperatingIncomeLoss>
<us-gaap:Assets contextRef="AsOf2021-09-30_custom_GarmentManufacturingSegmentMember" decimals="0" unitRef="USD"> 1802162 </us-gaap:Assets>
<us-gaap:Assets contextRef="AsOf2021-09-30_custom_LogisticServicesSegmentMember" decimals="0" unitRef="USD"> 2608999 </us-gaap:Assets>
<us-gaap:Assets contextRef="AsOf2021-09-30_custom_PropertyManagementAndSubleasingMember" decimals="0" unitRef="USD"> 8547438 </us-gaap:Assets>
<us-gaap:Assets contextRef="AsOf2021-09-30_custom_EpidemicPreventionSuppliesSegmentMember" decimals="0" unitRef="USD"> 101885 </us-gaap:Assets>
<us-gaap:Assets contextRef="AsOf2021-09-30_us-gaap_CorporateAndOtherMember" decimals="0" unitRef="USD"> 1326167 </us-gaap:Assets>
<us-gaap:Assets contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 14386651 </us-gaap:Assets>
<us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="From2021-04-012021-09-30_custom_LogisticServicesSegmentMember" decimals="0" unitRef="USD"> 115359 </us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
<us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="From2021-04-012021-09-30_custom_PropertyManagementAndSubleasingMember" decimals="0" unitRef="USD"> 27563 </us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
<us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="From2021-04-01to2021-09-30" decimals="0" unitRef="USD"> 142922 </us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
<us-gaap:ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_89A_eus-gaap--ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTextBlock_z19wb1dcr5Xk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company operates predominantly in China. In presenting information on the basis of geographical location, revenue is based on the geographical location of customers and long-lived assets are based on the geographical location of the assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 18.2pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline">Geographic Information</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8BC_z7EoDHeY6Ui7" style="display: none">SCHEDULE OF REVENUE AND LONG-LIVED ASSETS, BY GEOGRAPHICAL LOCATION</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><span style="display: none"/></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><span style="display: none"/></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%; margin-left: 0.25in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"/><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="7" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Three months ended <br/>September 30,</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Six months ended <br/>September 30,</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">2021</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt/106% Times New Roman, Times, Serif">2020</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">2021</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt/106% Times New Roman, Times, Serif">2020</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Revenues</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 44%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">United States</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210701__20210930__srt--StatementGeographicalAxis__country--US_pp0p0" style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0893">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200701__20200930__srt--StatementGeographicalAxis__country--US_pp0p0" style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif">2,852,972</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210401__20210930__srt--StatementGeographicalAxis__country--US_pp0p0" style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0897">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200401__20200930__srt--StatementGeographicalAxis__country--US_pp0p0" style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif">11,602,972</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif">China</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210701__20210930__srt--StatementGeographicalAxis__country--CN_pp0p0" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif">2,757,832</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200701__20200930__srt--StatementGeographicalAxis__country--CN_pp0p0" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif">8,831,325</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210401__20210930__srt--StatementGeographicalAxis__country--CN_pp0p0" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif">7,044,263</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200401__20200930__srt--StatementGeographicalAxis__country--CN_pp0p0" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif">5,999,540</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif">Total</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210701__20210930_pp0p0" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif">2,757,832</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200701__20200930_pp0p0" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif">11,684,297</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210401__20210930_pp0p0" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif">7,044,263</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200401__20200930_pp0p0" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Revenues"><span style="font: 10pt Times New Roman, Times, Serif">17,602,512</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; border-collapse: collapse; width: 65%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"/><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">September 30, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">March 31, 2020</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Long-Lived Assets</span></td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif">China</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_983_ecustom--LonglivedAssets_c20210930__srt--StatementGeographicalAxis__country--CN_pp0p0" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Long-Lived Assets"><span style="font: 10pt Times New Roman, Times, Serif">9,085,496</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_98B_ecustom--LonglivedAssets_iI_pp0p0_c20210331__srt--StatementGeographicalAxis__country--CN_zrUMOi7xTBOk" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Long-Lived Assets"><span style="font: 10pt Times New Roman, Times, Serif">10,426,602</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> </table>
</us-gaap:ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTextBlock>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2020-07-012020-09-30_country_US" decimals="0" unitRef="USD"> 2852972 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2020-04-012020-09-30_country_US" decimals="0" unitRef="USD"> 11602972 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2021-07-012021-09-30_country_CN" decimals="0" unitRef="USD"> 2757832 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2020-07-012020-09-30_country_CN" decimals="0" unitRef="USD"> 8831325 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2021-04-012021-09-30_country_CN" decimals="0" unitRef="USD"> 7044263 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2020-04-012020-09-30_country_CN" decimals="0" unitRef="USD"> 5999540 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2021-07-012021-09-30" decimals="0" unitRef="USD"> 2757832 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2020-07-012020-09-30" decimals="0" unitRef="USD"> 11684297 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2021-04-01to2021-09-30" decimals="0" unitRef="USD"> 7044263 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2020-04-012020-09-30" decimals="0" unitRef="USD"> 17602512 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<ATXG:LonglivedAssets contextRef="AsOf2021-09-30_country_CN" decimals="0" unitRef="USD"> 9085496 </ATXG:LonglivedAssets>
<ATXG:LonglivedAssets contextRef="AsOf2021-03-31_country_CN" decimals="0" unitRef="USD"> 10426602 </ATXG:LonglivedAssets>
<us-gaap:LesseeOperatingLeasesTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_80A_eus-gaap--LesseeOperatingLeasesTextBlock_zLuDGCS5ZOi6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font: 10pt Times New Roman, Times, Serif"><b>12.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_829_z4I2Ibsrij2g">LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company recognized right-of-use asset as well as lease liability according to the ASC 842, Leases (with the exception of short-term leases). Lease liabilities are measured at present value of the sum of remaining rental payments as of September 30, 2021, with discounted rate of <span id="xdx_901_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_upercentage_c20210930_zdJjRYWvtqzl" title="Weighted average discount rate leases">4.75</span>%. A single lease cost is recognized over the lease term on a generally straight-line basis. All cash payments of operating lease cost are classified within operating activities in the statement of cash flows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company leases its head office. The lease period is <span id="xdx_900_eus-gaap--LessorOperatingLeaseTermOfContract_iI_dtY_c20210930__srt--StatementGeographicalAxis__custom--HeadOfficeMember_zzVmAbZH24Gh" title="Lease period">5</span> years with an option to extend the lease. The Company leases its plant and dormitory for <span id="xdx_90B_eus-gaap--LessorOperatingLeaseTermOfContract_iI_dtY_c20210930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PlantAndDormitoryMember_zzjx5ZeCnv9h" title="Lease period">4.5</span> years with an option to extend the lease. The Company leased several floors in a commercial building for its sublease business for <span id="xdx_902_eus-gaap--LessorOperatingLeaseTermOfContract_iI_dtY_c20210930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FloorsInCommercialBuildingMember_zesHp3oK2IU9" title="Lease period">3</span> years with an option to extend the lease.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_899_eus-gaap--LeaseCostTableTextBlock_zS5voSwKfoCc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Following table summarizes the components of lease expense:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B6_zs7ulWSSeyG6" style="display: none">SCHEDULE OF COMPONENTS OF LEASE EXPENSE</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20210701__20210930_ztpGZap7QXIe" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20200701__20200930_zgQ4PHQVgjG8" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20210401__20210930_zT922cB2uxT5" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20200401__20200930_z6KkhDsHewC6" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three months ended <br/> September 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six months ended <br/> September 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40D_eus-gaap--OperatingLeaseCost_maLCzAbJ_zVhgEahOLnS5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: justify">Operating lease cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">975,894</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">113,015</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">1,910,560</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">224,721</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ShortTermLeaseCost_maLCzAbJ_zHa2Pjw7qpYd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Short-term lease cost</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">41,883</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0939"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">62,785</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0941"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LeaseCost_iT_pp0p0_mtLCzAbJ_zJQbvTsm35Oj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif; display: none">Lease cost</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,017,777</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">113,015</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,973,345</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">224,721</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_zKaNhBoYM9w9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_891_eus-gaap--OperatingLeasesOfLesseeDisclosureTextBlock_zMM7QLEw0Jf5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The following table summarizes supplemental information related to leases:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B8_zFBQtzVgloz9" style="display: none">SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three months ended <br/> September 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six months ended <br/> September 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash paid for amounts included in the measurement of lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">Operating cash flow from operating leases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--OperatingLeasePayments_pp0p0_c20210701__20210930_zIZioAJjbtmg" style="width: 11%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow used in operating leases">1,017,777</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--OperatingLeasePayments_pp0p0_c20200701__20200930_zDA80KFefcek" style="width: 11%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow used in operating leases">113,015</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingLeasePayments_pp0p0_c20210401__20210930_z5FBvEMLgTg" style="width: 11%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow used in operating leases">1,973,345</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingLeasePayments_pp0p0_c20200401__20200930_zYRAq2BcnJh8" style="width: 11%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow used in operating leases">224,721</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Right-of-use assets obtained in exchange for new operating leases liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pp0p0_c20210701__20210930_zaFHTH6TxcMe" style="text-align: right" title="Right-of-use assets obtained in exchange for new operating leases liabilities">167,658</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pp0p0_c20200701__20200930_zp2XtHaVthud" style="text-align: right" title="Right-of-use assets obtained in exchange for new operating leases liabilities">28,865</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pp0p0_c20210401__20210930_ztHGA3ecF3Vi" style="text-align: right" title="Right-of-use assets obtained in exchange for new operating leases liabilities">345,847</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pp0p0_c20200401__20200930_zBEQ4dAC5cl6" style="text-align: right" title="Right-of-use assets obtained in exchange for new operating leases liabilities">28,865</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Weighted average remaining lease term - Operating leases (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20210930_zNZE0eFz9jQg" title="Weighted average remaining lease term - Operating leases (years)">2.3</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20200930_zh7GuCgxLjfe" title="Weighted average remaining lease term - Operating leases (years)">3.8</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20210930_zXgK03F9fXc6" title="Weighted average remaining lease term - Operating leases (years)">2.3</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20200930_zPGrC9s0D0Xh" title="Weighted average remaining lease term - Operating leases (years)">3.8</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Weighted average discount rate - Operating leases</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_upercentage_c20210930_z2rXqMqdjvv1" style="text-align: right" title="Weighted average discount rate - Operating leases">4.75</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_upercentage_c20200930_zYRVQ8z9daT8" style="text-align: right" title="Weighted average discount rate - Operating leases">4.35</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_upercentage_c20210930_z30v2A5s00Ia" style="text-align: right" title="Weighted average discount rate - Operating leases">4.75</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_upercentage_c20200930_zSidcgGwmyJj" style="text-align: right" title="Weighted average discount rate - Operating leases">4.35</td><td style="text-align: left">%</td></tr> </table> <p id="xdx_8AA_zkzgRDfBOoU8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_89D_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zuyUDGn4tct9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The following table summarizes the maturity of operating lease liabilities:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8BF_zbludZZlRPRc" style="display: none">SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; margin-left: 0.3in; width: 60%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: justify">Years ending September 30</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20210930_zw5eeDzr0Wjb" style="border-bottom: Black 1.5pt solid; text-align: center">Lease cost</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPz4T3_zUznoNP6bXs8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: justify">2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">3,905,611</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPz4T3_zbCE4kTvoqxh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,899,207</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPz4T3_zTpJmIvZP9Vg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,066,355</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pp0p0_ztCEqpEWgXZ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,871,173</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zKXB0yNfBc04" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Less: Interest</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(661,300</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,209,873</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_zwcOcw3dMnA2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"/>
</us-gaap:LesseeOperatingLeasesTextBlock>
<us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="AsOf2021-09-30" decimals="INF" unitRef="percentage"> 0.0475 </us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
<us-gaap:LessorOperatingLeaseTermOfContract contextRef="AsOf2021-09-30_custom_HeadOfficeMember"> P5Y </us-gaap:LessorOperatingLeaseTermOfContract>
<us-gaap:LessorOperatingLeaseTermOfContract contextRef="AsOf2021-09-30_custom_PlantAndDormitoryMember"> P4Y6M </us-gaap:LessorOperatingLeaseTermOfContract>
<us-gaap:LessorOperatingLeaseTermOfContract contextRef="AsOf2021-09-30_custom_FloorsInCommercialBuildingMember"> P3Y </us-gaap:LessorOperatingLeaseTermOfContract>
<us-gaap:LeaseCostTableTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_899_eus-gaap--LeaseCostTableTextBlock_zS5voSwKfoCc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Following table summarizes the components of lease expense:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B6_zs7ulWSSeyG6" style="display: none">SCHEDULE OF COMPONENTS OF LEASE EXPENSE</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20210701__20210930_ztpGZap7QXIe" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20200701__20200930_zgQ4PHQVgjG8" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20210401__20210930_zT922cB2uxT5" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20200401__20200930_z6KkhDsHewC6" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three months ended <br/> September 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six months ended <br/> September 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40D_eus-gaap--OperatingLeaseCost_maLCzAbJ_zVhgEahOLnS5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: justify">Operating lease cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">975,894</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">113,015</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">1,910,560</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">224,721</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ShortTermLeaseCost_maLCzAbJ_zHa2Pjw7qpYd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Short-term lease cost</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">41,883</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0939"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">62,785</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0941"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LeaseCost_iT_pp0p0_mtLCzAbJ_zJQbvTsm35Oj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif; display: none">Lease cost</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,017,777</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">113,015</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,973,345</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">224,721</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:LeaseCostTableTextBlock>
<us-gaap:OperatingLeaseCost contextRef="From2021-07-012021-09-30" decimals="0" unitRef="USD"> 975894 </us-gaap:OperatingLeaseCost>
<us-gaap:OperatingLeaseCost contextRef="From2020-07-012020-09-30" decimals="0" unitRef="USD"> 113015 </us-gaap:OperatingLeaseCost>
<us-gaap:OperatingLeaseCost contextRef="From2021-04-01to2021-09-30" decimals="0" unitRef="USD"> 1910560 </us-gaap:OperatingLeaseCost>
<us-gaap:OperatingLeaseCost contextRef="From2020-04-012020-09-30" decimals="0" unitRef="USD"> 224721 </us-gaap:OperatingLeaseCost>
<us-gaap:ShortTermLeaseCost contextRef="From2021-07-012021-09-30" decimals="0" unitRef="USD"> 41883 </us-gaap:ShortTermLeaseCost>
<us-gaap:ShortTermLeaseCost contextRef="From2021-04-01to2021-09-30" decimals="0" unitRef="USD"> 62785 </us-gaap:ShortTermLeaseCost>
<us-gaap:LeaseCost contextRef="From2021-07-012021-09-30" decimals="0" unitRef="USD"> 1017777 </us-gaap:LeaseCost>
<us-gaap:LeaseCost contextRef="From2020-07-012020-09-30" decimals="0" unitRef="USD"> 113015 </us-gaap:LeaseCost>
<us-gaap:LeaseCost contextRef="From2021-04-01to2021-09-30" decimals="0" unitRef="USD"> 1973345 </us-gaap:LeaseCost>
<us-gaap:LeaseCost contextRef="From2020-04-012020-09-30" decimals="0" unitRef="USD"> 224721 </us-gaap:LeaseCost>
<us-gaap:OperatingLeasesOfLesseeDisclosureTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_891_eus-gaap--OperatingLeasesOfLesseeDisclosureTextBlock_zMM7QLEw0Jf5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The following table summarizes supplemental information related to leases:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B8_zFBQtzVgloz9" style="display: none">SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three months ended <br/> September 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six months ended <br/> September 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash paid for amounts included in the measurement of lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">Operating cash flow from operating leases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--OperatingLeasePayments_pp0p0_c20210701__20210930_zIZioAJjbtmg" style="width: 11%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow used in operating leases">1,017,777</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--OperatingLeasePayments_pp0p0_c20200701__20200930_zDA80KFefcek" style="width: 11%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow used in operating leases">113,015</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingLeasePayments_pp0p0_c20210401__20210930_z5FBvEMLgTg" style="width: 11%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow used in operating leases">1,973,345</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingLeasePayments_pp0p0_c20200401__20200930_zYRAq2BcnJh8" style="width: 11%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow used in operating leases">224,721</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Right-of-use assets obtained in exchange for new operating leases liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pp0p0_c20210701__20210930_zaFHTH6TxcMe" style="text-align: right" title="Right-of-use assets obtained in exchange for new operating leases liabilities">167,658</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pp0p0_c20200701__20200930_zp2XtHaVthud" style="text-align: right" title="Right-of-use assets obtained in exchange for new operating leases liabilities">28,865</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pp0p0_c20210401__20210930_ztHGA3ecF3Vi" style="text-align: right" title="Right-of-use assets obtained in exchange for new operating leases liabilities">345,847</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_pp0p0_c20200401__20200930_zBEQ4dAC5cl6" style="text-align: right" title="Right-of-use assets obtained in exchange for new operating leases liabilities">28,865</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Weighted average remaining lease term - Operating leases (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20210930_zNZE0eFz9jQg" title="Weighted average remaining lease term - Operating leases (years)">2.3</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20200930_zh7GuCgxLjfe" title="Weighted average remaining lease term - Operating leases (years)">3.8</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20210930_zXgK03F9fXc6" title="Weighted average remaining lease term - Operating leases (years)">2.3</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20200930_zPGrC9s0D0Xh" title="Weighted average remaining lease term - Operating leases (years)">3.8</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Weighted average discount rate - Operating leases</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_upercentage_c20210930_z2rXqMqdjvv1" style="text-align: right" title="Weighted average discount rate - Operating leases">4.75</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_upercentage_c20200930_zYRVQ8z9daT8" style="text-align: right" title="Weighted average discount rate - Operating leases">4.35</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_upercentage_c20210930_z30v2A5s00Ia" style="text-align: right" title="Weighted average discount rate - Operating leases">4.75</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_upercentage_c20200930_zSidcgGwmyJj" style="text-align: right" title="Weighted average discount rate - Operating leases">4.35</td><td style="text-align: left">%</td></tr> </table>
</us-gaap:OperatingLeasesOfLesseeDisclosureTextBlock>
<us-gaap:OperatingLeasePayments contextRef="From2021-07-012021-09-30" decimals="0" unitRef="USD"> 1017777 </us-gaap:OperatingLeasePayments>
<us-gaap:OperatingLeasePayments contextRef="From2020-07-012020-09-30" decimals="0" unitRef="USD"> 113015 </us-gaap:OperatingLeasePayments>
<us-gaap:OperatingLeasePayments contextRef="From2021-04-01to2021-09-30" decimals="0" unitRef="USD"> 1973345 </us-gaap:OperatingLeasePayments>
<us-gaap:OperatingLeasePayments contextRef="From2020-04-012020-09-30" decimals="0" unitRef="USD"> 224721 </us-gaap:OperatingLeasePayments>
<us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability contextRef="From2021-07-012021-09-30" decimals="0" unitRef="USD"> 167658 </us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability>
<us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability contextRef="From2020-07-012020-09-30" decimals="0" unitRef="USD"> 28865 </us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability>
<us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability contextRef="From2021-04-01to2021-09-30" decimals="0" unitRef="USD"> 345847 </us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability>
<us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability contextRef="From2020-04-012020-09-30" decimals="0" unitRef="USD"> 28865 </us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability>
<us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="AsOf2021-09-30"> P2Y3M18D </us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
<us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="AsOf2020-09-30"> P3Y9M18D </us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
<us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="AsOf2021-09-30"> P2Y3M18D </us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
<us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="AsOf2020-09-30"> P3Y9M18D </us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
<us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="AsOf2021-09-30" decimals="INF" unitRef="percentage"> 0.0475 </us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
<us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="AsOf2020-09-30" decimals="INF" unitRef="percentage"> 0.0435 </us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
<us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="AsOf2021-09-30" decimals="INF" unitRef="percentage"> 0.0475 </us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
<us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="AsOf2020-09-30" decimals="INF" unitRef="percentage"> 0.0435 </us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
<us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_89D_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zuyUDGn4tct9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The following table summarizes the maturity of operating lease liabilities:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8BF_zbludZZlRPRc" style="display: none">SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; margin-left: 0.3in; width: 60%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: justify">Years ending September 30</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20210930_zw5eeDzr0Wjb" style="border-bottom: Black 1.5pt solid; text-align: center">Lease cost</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPz4T3_zUznoNP6bXs8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: justify">2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">3,905,611</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPz4T3_zbCE4kTvoqxh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,899,207</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPz4T3_zTpJmIvZP9Vg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,066,355</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pp0p0_ztCEqpEWgXZ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,871,173</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zKXB0yNfBc04" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Less: Interest</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(661,300</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,209,873</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 3905611 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 3899207 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 1066355 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 8871173 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue>
<us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 661300 </us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount>
<us-gaap:OperatingLeaseLiability contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 8209873 </us-gaap:OperatingLeaseLiability>
<us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_800_eus-gaap--ConcentrationRiskDisclosureTextBlock_zwdlLHGtt5w" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>13. <span id="xdx_82E_zlbD7AXx9b9">RISKS AND UNCERTAINTIES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="width: 24px"><span style="font: 10pt Times New Roman, Times, Serif"><b>(a)</b></span></td> <td><span style="font: 10pt Times New Roman, Times, Serif"><b>Economic and Political Risks</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">The Company’s operations are conducted in the PRC. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environment in the PRC, and by the general state of the PRC economy.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">The Company’s operations in the PRC are subject to special considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environment and foreign currency exchange. The Company’s results may be adversely affected by changes in the political and social conditions in the PRC, and by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion, remittances abroad, and rates and methods of taxation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="font: 10pt Times New Roman, Times, Serif"><b>(b)</b></span></td> <td><span style="font: 10pt Times New Roman, Times, Serif"><b>Foreign Currency Translation</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">The Company’s reporting currency is the U.S. dollar. The functional currency of the parent company is the U.S. dollar and the functional currency of the Company’s operating subsidiaries is the Chinese Renminbi (“RMB”). For the subsidiaries whose functional currencies are the RMB, all assets and liabilities are translated at exchange rates at the balance sheet date, which was <span id="xdx_905_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_upercentage_c20210930_z5eIaD5O94li" title="Translated exchange rates">6.447</span> and <span id="xdx_90B_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_upercentage_c20210331_zn1ApEWM7ABj" title="Translated exchange rates">6.553</span> as of September 30, 2021 and March 31, 2021, respectively. Revenue and expenses are translated at the average yearly exchange rates, which was <span id="xdx_908_ecustom--RevenueAndExpensesForeignCurrencyTranslatedAverageExchangeRates_pid_upercentage_c20210401__20210930_zmmeFgc7JNSa" title="Revenue and expenses translated average exchange rates">6.466</span> and <span id="xdx_906_ecustom--RevenueAndExpensesForeignCurrencyTranslatedAverageExchangeRates_pid_upercentage_c20200401__20200930_zXdgTsl7R3ge" title="Revenue and expenses translated average exchange rates">6.779</span> for the six months ended September 30, 2021 and 2020, respectively. Equity is translated at historical exchange rates. Any translation adjustments resulting are not included in determining net income but are included in foreign exchange adjustments to other comprehensive loss, a component of equity.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="font: 10pt Times New Roman, Times, Serif"><b>(c)</b></span></td> <td><span style="font: 10pt Times New Roman, Times, Serif"><b>Concentration Risks</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_89F_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_zFihpXlxR8eb" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">The followings are the percentages of accounts receivable balance of the top customers over accounts receivable for each segment as of September 30, 2021 and March 31, 2021.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8BA_zwrwYMibpuv3" style="display: none">SCHEDULE OF CONCENTRATION OF RISK BY CUSTOMERS</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Garment manufacturing segment</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20210401__20210930__srt--MajorCustomersAxis__custom--CustomerAMember__srt--TitleOfIndividualAxis__custom--GarmentManufacturingSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zVoHzJTadX17" style="width: 18%; text-align: right" title="Concentration risk, percentage">86.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__srt--MajorCustomersAxis__custom--CustomerAMember__srt--TitleOfIndividualAxis__custom--GarmentManufacturingSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zdWk4aaArRde" style="width: 18%; text-align: right" title="Concentration risk, percentage">98.4</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer B</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20210401__20210930__srt--MajorCustomersAxis__custom--CustomerBMember__srt--TitleOfIndividualAxis__custom--GarmentManufacturingSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zOMKU2sz5Vc8" style="text-align: right" title="Concentration risk, percentage">14.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__srt--MajorCustomersAxis__custom--CustomerBMember__srt--TitleOfIndividualAxis__custom--GarmentManufacturingSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zZ7kB8hnhU0g" style="text-align: right" title="Concentration risk, percentage">1.6</td><td style="text-align: left">%</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The high concentration as of September 30, 2021 was mainly due to business development of a large distributor of garments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Logistics services segment</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2021</td><td style="padding-bottom: 1.5pt"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20210401__20210930__srt--MajorCustomersAxis__custom--CustomerAMember__srt--TitleOfIndividualAxis__custom--LogisticsServicesSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z6J4HuoK8uK9" style="width: 18%; text-align: right" title="Concentration risk, percentage">15.1</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__srt--MajorCustomersAxis__custom--CustomerAMember__srt--TitleOfIndividualAxis__custom--LogisticsServicesSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zh87QHDI8FF5" style="width: 18%; text-align: right" title="Concentration risk, percentage">16.6</td><td style="width: 1%; text-align: left">%</td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer B</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20210401__20210930__srt--MajorCustomersAxis__custom--CustomerBMember__srt--TitleOfIndividualAxis__custom--LogisticsServicesSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_ztbY4CWPEiZ4" style="text-align: right" title="Concentration risk, percentage">8.1</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__srt--MajorCustomersAxis__custom--CustomerBMember__srt--TitleOfIndividualAxis__custom--LogisticsServicesSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z3SObV3oPYOk" style="text-align: right" title="Concentration risk, percentage">12.7</td><td style="text-align: left">%</td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer C</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20210401__20210930__srt--MajorCustomersAxis__custom--CustomerCMember__srt--TitleOfIndividualAxis__custom--LogisticsServicesSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zHz749NEiVck" style="text-align: right" title="Concentration risk, percentage">6.8</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__srt--MajorCustomersAxis__custom--CustomerCMember__srt--TitleOfIndividualAxis__custom--LogisticsServicesSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zxM6Cnce99Gb" style="text-align: right" title="Concentration risk, percentage">5.5</td><td style="text-align: left">%</td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer D</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20210401__20210930__srt--MajorCustomersAxis__custom--CustomerDMember__srt--TitleOfIndividualAxis__custom--LogisticsServicesSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zKhABO7FMow" style="text-align: right" title="Concentration risk, percentage">6.1</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ConcentrationRiskPercentage1_pid_dpxL_upercentage_c20200401__20210331__srt--MajorCustomersAxis__custom--CustomerDMember__srt--TitleOfIndividualAxis__custom--LogisticsServicesSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zCZgHnsY0ri3" style="text-align: right" title="Concentration risk, percentage::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1030"><span style="font: 10pt Times New Roman, Times, Serif">Nil</span></span></td><td style="text-align: left">%</td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer E</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20210401__20210930__srt--MajorCustomersAxis__custom--CustomerEMember__srt--TitleOfIndividualAxis__custom--LogisticsServicesSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zu1KfJVFdsP5" style="text-align: right" title="Concentration risk, percentage">5.7</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__srt--MajorCustomersAxis__custom--CustomerEMember__srt--TitleOfIndividualAxis__custom--LogisticsServicesSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z0NmyXxiBHI8" style="text-align: right" title="Concentration risk, percentage">1.8</td><td style="text-align: left">%</td> </tr> </table> <p id="xdx_8A4_zo7PlRPedGjd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_895_ecustom--ScheduleOfPropertyManagementAndSubleasingTableTextBlock_zYWLoe5fjDUk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Property management and subleasing</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B2_zLMdkLqBZY1g" style="display: none">SCHEDULE OF PROPERTY MANAGEMENT AND SUBLEASING</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_ecustom--PropertyManagementPercent_pid_dp_upercentage_c20210401__20210930__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zllIjJZNnCx8" style="width: 18%; text-align: right" title="Property management ,percentage">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_ecustom--PropertyManagementPercent_pid_dp_upercentage_c20200401__20210331__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zSewdaDUzm88" style="width: 18%; text-align: right" title="Property management ,percentage"><span style="-sec-ix-hidden: xdx2ixbrl1040">-</span></td><td style="width: 1%; text-align: left"> </td></tr> </table> <p id="xdx_8A3_zArZ765IUxO2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Epidemic prevention supplies segment</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">No accounts receivables in this segment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">For the three and six months ended September 30, 2021, one customer from garment segment provided more than <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20210701__20210930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember_za3EorS3KONe" title="Concentration risk, percentage"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20210701__20210930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember_zVLGFGm0CJF2" title="Concentration risk, percentage">10</span></span>% of total revenue of the Company, represented <span id="xdx_90C_ecustom--RevenuePerformanceObligationPercentage_pid_dp_upercentage_c20210701__20210930__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zQft7xE2gC9g" title="Revenue, percentage">14.0</span>% of total revenue of the Company for the three months and <span id="xdx_90C_ecustom--RevenuePerformanceObligationPercentage_pid_dp_upercentage_c20210401__20210930__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zcmkHLmDGg6c" title="Revenue, percentage">34.5</span>% for the six months. For the three and six months ended September 30, 2020, one customer from garment segment and one customer from epidemic prevention supplies segment provided more than <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20210401__20210930__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zZYrUV2Jrc7f" title="Concentration risk, percentage">10</span>% of total revenue of the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">The high concentration in three months ended September 30, 2021 was mainly due to concentration of distributors in trading of epidemic prevention supplies. Management believes that should the Company lose any one of its major customers, it was able to sell similar products to other customers.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p id="xdx_891_ecustom--ScheduleOfInventoryPurchasesFromSuppliersTableTextBlock_zMpInagSxZzh" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">The following tables summarized the purchases from five largest suppliers of each of the reportable segment for the three and six months ended September 30, 2021 and 2020.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><span id="xdx_8B1_zMhZNOdaios1" style="display: none">SCHEDULE OF INVENTORY PURCHASES FROM SUPPLIERS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"/> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; margin-left: auto; width: 95%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="6" style="text-align: center">Three months ended</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="6" style="text-align: center">Six months ended</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">September 30,</td> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">September 30,</td> <td style="text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td> <td style="text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Garment manufacturing segment</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98F_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20210701__20210930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_z6i4SY8jXJL3" style="width: 11%; text-align: right" title="Percentage of inventory purchase">100.0</td> <td style="width: 1%; text-align: left">%</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_981_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20200701__20200930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_zKeIcCDhLzV5" style="width: 11%; text-align: right" title="Percentage of inventory purchase">99.6</td> <td style="width: 1%; text-align: left">%</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_982_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20210401__20210930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_z9a7urRNRNS1" style="width: 11%; text-align: right" title="Percentage of inventory purchase">99.8</td> <td style="width: 1%; text-align: left">%</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_988_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20200401__20200930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_zlrR3XkDTyha" style="width: 11%; text-align: right" title="Percentage of inventory purchase">97.2</td> <td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Logistics services segment</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_987_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20210701__20210930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_zfJNHbMzb625" style="text-align: right" title="Percentage of inventory purchase">100.0</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20200701__20200930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_zQaRiQcH2e9f" style="text-align: right" title="Percentage of inventory purchase">96.3</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20210401__20210930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_zeslrO35uwX9" style="text-align: right" title="Percentage of inventory purchase">90.4</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20200401__20200930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_znwdjHYA72G7" style="text-align: right" title="Percentage of inventory purchase">93.2</td> <td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property management and subleasing</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20210701__20210930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zhhWEHB5ytU8" style="text-align: right" title="Percentage of inventory purchase">100.0</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--PercentageOfInventoryPurchase_pid_dpxL_upercentage_c20200701__20200930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zL0aNOQveNHg" style="text-align: right" title="Percentage of inventory purchase::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1072"><span style="font: 10pt Times New Roman, Times, Serif">Nil</span></span></td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20210401__20210930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zcIrE8SSvTVj" style="text-align: right" title="Percentage of inventory purchase">100.0</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--PercentageOfInventoryPurchase_pid_dpxL_upercentage_c20200401__20200930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_ztTQmuyc2M2k" style="text-align: right" title="Percentage of inventory purchase::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1076"><span style="font: 10pt Times New Roman, Times, Serif">Nil </span></span></td> <td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Epidemic prevention supplies</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_ecustom--PercentageOfInventoryPurchase_pid_dpxL_upercentage_c20210701__20210930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesMember_zCOq3Iodifk1" style="text-align: right" title="Percentage of inventory purchase::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1078"><span style="font: 10pt Times New Roman, Times, Serif"> Nil </span></span></td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20200701__20200930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesMember_zP7L8Wf3crm2" style="text-align: right" title="Percentage of inventory purchase">100.0</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--PercentageOfInventoryPurchase_pid_dpxL_upercentage_c20210401__20210930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesMember_zeCK1ZvwMkMc" style="text-align: right" title="Percentage of inventory purchase::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1082"><span style="font: 10pt Times New Roman, Times, Serif">Nil</span></span></td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20200401__20200930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesMember_zKBnpjSYa7k8" style="text-align: right" title="Percentage of inventory purchase">100</td> <td style="text-align: left">%</td></tr> </table> <p id="xdx_8A1_z1vfVxDsWCze" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 5pt"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font: 10pt Times New Roman, Times, Serif"><b>(d)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>Interest Rate Risk</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">The Company’s exposure to interest rate risk primarily relates to the interest expenses on our outstanding bank borrowings and the interest income generated by cash invested in cash deposits and liquid investments. As of September 30, 2021, the total outstanding borrowings amounted to $<span id="xdx_907_eus-gaap--InterestExpenseBorrowings_pp0p0_uUSD_c20210401__20210930_zEF2mErOEAl2" title="Outstanding borrowings">155,120</span> (RMB<span id="xdx_907_eus-gaap--InterestExpenseBorrowings_pp0p0_uRMB_c20210401__20210930_z46lS7lUDk36" title="Outstanding borrowings">1,000,000</span>) with various interest rate from <span id="xdx_90A_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_pid_dp_upercentage_c20210401__20210930__srt--RangeAxis__srt--MinimumMember_zolDMEDWPGY" title="Line of credit facility, interest rate">4.84</span>% to <span id="xdx_90E_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_pid_dp_upercentage_c20210401__20210930__srt--RangeAxis__srt--MaximumMember_zdphgJXOGkKh" title="Line of credit facility, interest rate">6.96</span>% p.a. (Note 10)</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>(e)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>COVID-19</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">The Coronavirus Disease (COVID-19) outbreak and the measures taken to contain the spread of the pandemic have created a high level of uncertainty to global economic prospects and this has impacted the Company’s operations and its financial performance in the last three quarters of the financial year and subsequent to the financial year end.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">As the situation continues to evolve with significant level of uncertainty, the Company is unable to reasonably estimate the full financial impact of the COVID-19 outbreak. The Company is monitoring the situation closely and to mitigate the financial impact, it is conscientiously managing its cost by adopting an operating cost reduction strategy and conserving liquidity by working with major creditors to align repayment obligations with receivable collections.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p>
</us-gaap:ConcentrationRiskDisclosureTextBlock>
<us-gaap:ForeignCurrencyExchangeRateTranslation1 contextRef="AsOf2021-09-30" decimals="INF" unitRef="percentage"> 6.447 </us-gaap:ForeignCurrencyExchangeRateTranslation1>
<us-gaap:ForeignCurrencyExchangeRateTranslation1 contextRef="AsOf2021-03-31" decimals="INF" unitRef="percentage"> 6.553 </us-gaap:ForeignCurrencyExchangeRateTranslation1>
<ATXG:RevenueAndExpensesForeignCurrencyTranslatedAverageExchangeRates contextRef="From2021-04-01to2021-09-30" decimals="INF" unitRef="percentage"> 6.466 </ATXG:RevenueAndExpensesForeignCurrencyTranslatedAverageExchangeRates>
<ATXG:RevenueAndExpensesForeignCurrencyTranslatedAverageExchangeRates contextRef="From2020-04-012020-09-30" decimals="INF" unitRef="percentage"> 6.779 </ATXG:RevenueAndExpensesForeignCurrencyTranslatedAverageExchangeRates>
<us-gaap:SchedulesOfConcentrationOfRiskByRiskFactorTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_89F_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_zFihpXlxR8eb" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">The followings are the percentages of accounts receivable balance of the top customers over accounts receivable for each segment as of September 30, 2021 and March 31, 2021.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8BA_zwrwYMibpuv3" style="display: none">SCHEDULE OF CONCENTRATION OF RISK BY CUSTOMERS</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Garment manufacturing segment</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20210401__20210930__srt--MajorCustomersAxis__custom--CustomerAMember__srt--TitleOfIndividualAxis__custom--GarmentManufacturingSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zVoHzJTadX17" style="width: 18%; text-align: right" title="Concentration risk, percentage">86.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__srt--MajorCustomersAxis__custom--CustomerAMember__srt--TitleOfIndividualAxis__custom--GarmentManufacturingSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zdWk4aaArRde" style="width: 18%; text-align: right" title="Concentration risk, percentage">98.4</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer B</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20210401__20210930__srt--MajorCustomersAxis__custom--CustomerBMember__srt--TitleOfIndividualAxis__custom--GarmentManufacturingSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zOMKU2sz5Vc8" style="text-align: right" title="Concentration risk, percentage">14.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__srt--MajorCustomersAxis__custom--CustomerBMember__srt--TitleOfIndividualAxis__custom--GarmentManufacturingSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zZ7kB8hnhU0g" style="text-align: right" title="Concentration risk, percentage">1.6</td><td style="text-align: left">%</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The high concentration as of September 30, 2021 was mainly due to business development of a large distributor of garments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Logistics services segment</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2021</td><td style="padding-bottom: 1.5pt"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20210401__20210930__srt--MajorCustomersAxis__custom--CustomerAMember__srt--TitleOfIndividualAxis__custom--LogisticsServicesSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z6J4HuoK8uK9" style="width: 18%; text-align: right" title="Concentration risk, percentage">15.1</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__srt--MajorCustomersAxis__custom--CustomerAMember__srt--TitleOfIndividualAxis__custom--LogisticsServicesSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zh87QHDI8FF5" style="width: 18%; text-align: right" title="Concentration risk, percentage">16.6</td><td style="width: 1%; text-align: left">%</td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer B</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20210401__20210930__srt--MajorCustomersAxis__custom--CustomerBMember__srt--TitleOfIndividualAxis__custom--LogisticsServicesSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_ztbY4CWPEiZ4" style="text-align: right" title="Concentration risk, percentage">8.1</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__srt--MajorCustomersAxis__custom--CustomerBMember__srt--TitleOfIndividualAxis__custom--LogisticsServicesSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z3SObV3oPYOk" style="text-align: right" title="Concentration risk, percentage">12.7</td><td style="text-align: left">%</td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer C</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20210401__20210930__srt--MajorCustomersAxis__custom--CustomerCMember__srt--TitleOfIndividualAxis__custom--LogisticsServicesSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zHz749NEiVck" style="text-align: right" title="Concentration risk, percentage">6.8</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__srt--MajorCustomersAxis__custom--CustomerCMember__srt--TitleOfIndividualAxis__custom--LogisticsServicesSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zxM6Cnce99Gb" style="text-align: right" title="Concentration risk, percentage">5.5</td><td style="text-align: left">%</td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer D</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20210401__20210930__srt--MajorCustomersAxis__custom--CustomerDMember__srt--TitleOfIndividualAxis__custom--LogisticsServicesSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zKhABO7FMow" style="text-align: right" title="Concentration risk, percentage">6.1</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ConcentrationRiskPercentage1_pid_dpxL_upercentage_c20200401__20210331__srt--MajorCustomersAxis__custom--CustomerDMember__srt--TitleOfIndividualAxis__custom--LogisticsServicesSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zCZgHnsY0ri3" style="text-align: right" title="Concentration risk, percentage::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1030"><span style="font: 10pt Times New Roman, Times, Serif">Nil</span></span></td><td style="text-align: left">%</td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer E</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20210401__20210930__srt--MajorCustomersAxis__custom--CustomerEMember__srt--TitleOfIndividualAxis__custom--LogisticsServicesSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zu1KfJVFdsP5" style="text-align: right" title="Concentration risk, percentage">5.7</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__srt--MajorCustomersAxis__custom--CustomerEMember__srt--TitleOfIndividualAxis__custom--LogisticsServicesSegmentMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z0NmyXxiBHI8" style="text-align: right" title="Concentration risk, percentage">1.8</td><td style="text-align: left">%</td> </tr> </table>
</us-gaap:SchedulesOfConcentrationOfRiskByRiskFactorTextBlock>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2021-04-012021-09-30_custom_CustomerAMember_custom_GarmentManufacturingSegmentMember_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" unitRef="percentage"> 0.860 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2020-04-012021-03-31_custom_CustomerAMember_custom_GarmentManufacturingSegmentMember_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" unitRef="percentage"> 0.984 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2021-04-012021-09-30_custom_CustomerBMember_custom_GarmentManufacturingSegmentMember_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" unitRef="percentage"> 0.140 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2020-04-012021-03-31_custom_CustomerBMember_custom_GarmentManufacturingSegmentMember_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" unitRef="percentage"> 0.016 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2021-04-012021-09-30_custom_CustomerAMember_custom_LogisticsServicesSegmentMember_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" unitRef="percentage"> 0.151 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2020-04-012021-03-31_custom_CustomerAMember_custom_LogisticsServicesSegmentMember_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" unitRef="percentage"> 0.166 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2021-04-012021-09-30_custom_CustomerBMember_custom_LogisticsServicesSegmentMember_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" unitRef="percentage"> 0.081 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2020-04-012021-03-31_custom_CustomerBMember_custom_LogisticsServicesSegmentMember_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" unitRef="percentage"> 0.127 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2021-04-012021-09-30_custom_CustomerCMember_custom_LogisticsServicesSegmentMember_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" unitRef="percentage"> 0.068 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2020-04-012021-03-31_custom_CustomerCMember_custom_LogisticsServicesSegmentMember_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" unitRef="percentage"> 0.055 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2021-04-012021-09-30_custom_CustomerDMember_custom_LogisticsServicesSegmentMember_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" unitRef="percentage"> 0.061 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2021-04-012021-09-30_custom_CustomerEMember_custom_LogisticsServicesSegmentMember_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" unitRef="percentage"> 0.057 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2020-04-012021-03-31_custom_CustomerEMember_custom_LogisticsServicesSegmentMember_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" unitRef="percentage"> 0.018 </us-gaap:ConcentrationRiskPercentage1>
<ATXG:ScheduleOfPropertyManagementAndSubleasingTableTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_895_ecustom--ScheduleOfPropertyManagementAndSubleasingTableTextBlock_zYWLoe5fjDUk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Property management and subleasing</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B2_zLMdkLqBZY1g" style="display: none">SCHEDULE OF PROPERTY MANAGEMENT AND SUBLEASING</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; width: 95%; margin-left: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_ecustom--PropertyManagementPercent_pid_dp_upercentage_c20210401__20210930__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zllIjJZNnCx8" style="width: 18%; text-align: right" title="Property management ,percentage">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_ecustom--PropertyManagementPercent_pid_dp_upercentage_c20200401__20210331__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zSewdaDUzm88" style="width: 18%; text-align: right" title="Property management ,percentage"><span style="-sec-ix-hidden: xdx2ixbrl1040">-</span></td><td style="width: 1%; text-align: left"> </td></tr> </table>
</ATXG:ScheduleOfPropertyManagementAndSubleasingTableTextBlock>
<ATXG:PropertyManagementPercent contextRef="From2021-04-012021-09-30_custom_CustomerAMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_PropertyManagementAndSubleasingMember" decimals="INF" unitRef="percentage"> 1 </ATXG:PropertyManagementPercent>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2021-07-012021-09-30_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_OneCustomerMember" decimals="INF" unitRef="percentage"> 0.10 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2021-07-012021-09-30_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_OneCustomerMember" decimals="INF" unitRef="percentage"> 0.10 </us-gaap:ConcentrationRiskPercentage1>
<ATXG:RevenuePerformanceObligationPercentage contextRef="From2021-07-012021-09-30_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_OneCustomerMember" decimals="INF" unitRef="percentage"> 0.140 </ATXG:RevenuePerformanceObligationPercentage>
<ATXG:RevenuePerformanceObligationPercentage contextRef="From2021-04-012021-09-30_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" unitRef="percentage"> 0.345 </ATXG:RevenuePerformanceObligationPercentage>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2021-04-012021-09-30_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" unitRef="percentage"> 0.10 </us-gaap:ConcentrationRiskPercentage1>
<ATXG:ScheduleOfInventoryPurchasesFromSuppliersTableTextBlock contextRef="From2021-04-01to2021-09-30">
<p id="xdx_891_ecustom--ScheduleOfInventoryPurchasesFromSuppliersTableTextBlock_zMpInagSxZzh" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">The following tables summarized the purchases from five largest suppliers of each of the reportable segment for the three and six months ended September 30, 2021 and 2020.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><span id="xdx_8B1_zMhZNOdaios1" style="display: none">SCHEDULE OF INVENTORY PURCHASES FROM SUPPLIERS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"/> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-right: auto; border-collapse: collapse; margin-left: auto; width: 95%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="6" style="text-align: center">Three months ended</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="6" style="text-align: center">Six months ended</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">September 30,</td> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">September 30,</td> <td style="text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td> <td style="text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Garment manufacturing segment</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98F_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20210701__20210930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_z6i4SY8jXJL3" style="width: 11%; text-align: right" title="Percentage of inventory purchase">100.0</td> <td style="width: 1%; text-align: left">%</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_981_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20200701__20200930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_zKeIcCDhLzV5" style="width: 11%; text-align: right" title="Percentage of inventory purchase">99.6</td> <td style="width: 1%; text-align: left">%</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_982_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20210401__20210930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_z9a7urRNRNS1" style="width: 11%; text-align: right" title="Percentage of inventory purchase">99.8</td> <td style="width: 1%; text-align: left">%</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_988_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20200401__20200930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_zlrR3XkDTyha" style="width: 11%; text-align: right" title="Percentage of inventory purchase">97.2</td> <td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Logistics services segment</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_987_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20210701__20210930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_zfJNHbMzb625" style="text-align: right" title="Percentage of inventory purchase">100.0</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20200701__20200930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_zQaRiQcH2e9f" style="text-align: right" title="Percentage of inventory purchase">96.3</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20210401__20210930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_zeslrO35uwX9" style="text-align: right" title="Percentage of inventory purchase">90.4</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20200401__20200930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_znwdjHYA72G7" style="text-align: right" title="Percentage of inventory purchase">93.2</td> <td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property management and subleasing</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20210701__20210930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zhhWEHB5ytU8" style="text-align: right" title="Percentage of inventory purchase">100.0</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--PercentageOfInventoryPurchase_pid_dpxL_upercentage_c20200701__20200930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zL0aNOQveNHg" style="text-align: right" title="Percentage of inventory purchase::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1072"><span style="font: 10pt Times New Roman, Times, Serif">Nil</span></span></td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20210401__20210930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zcIrE8SSvTVj" style="text-align: right" title="Percentage of inventory purchase">100.0</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--PercentageOfInventoryPurchase_pid_dpxL_upercentage_c20200401__20200930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_ztTQmuyc2M2k" style="text-align: right" title="Percentage of inventory purchase::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1076"><span style="font: 10pt Times New Roman, Times, Serif">Nil </span></span></td> <td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Epidemic prevention supplies</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_ecustom--PercentageOfInventoryPurchase_pid_dpxL_upercentage_c20210701__20210930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesMember_zCOq3Iodifk1" style="text-align: right" title="Percentage of inventory purchase::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1078"><span style="font: 10pt Times New Roman, Times, Serif"> Nil </span></span></td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20200701__20200930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesMember_zP7L8Wf3crm2" style="text-align: right" title="Percentage of inventory purchase">100.0</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--PercentageOfInventoryPurchase_pid_dpxL_upercentage_c20210401__20210930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesMember_zeCK1ZvwMkMc" style="text-align: right" title="Percentage of inventory purchase::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1082"><span style="font: 10pt Times New Roman, Times, Serif">Nil</span></span></td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20200401__20200930__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesMember_zKBnpjSYa7k8" style="text-align: right" title="Percentage of inventory purchase">100</td> <td style="text-align: left">%</td></tr> </table>
</ATXG:ScheduleOfInventoryPurchasesFromSuppliersTableTextBlock>
<ATXG:PercentageOfInventoryPurchase contextRef="From2021-07-012021-09-30_custom_FiveLargestSuppliersMember_custom_GarmentManufacturingSegmentMember" decimals="INF" unitRef="percentage"> 1.000 </ATXG:PercentageOfInventoryPurchase>
<ATXG:PercentageOfInventoryPurchase contextRef="From2020-07-012020-09-30_custom_FiveLargestSuppliersMember_custom_GarmentManufacturingSegmentMember" decimals="INF" unitRef="percentage"> 0.996 </ATXG:PercentageOfInventoryPurchase>
<ATXG:PercentageOfInventoryPurchase contextRef="From2021-04-012021-09-30_custom_FiveLargestSuppliersMember_custom_GarmentManufacturingSegmentMember" decimals="INF" unitRef="percentage"> 0.998 </ATXG:PercentageOfInventoryPurchase>
<ATXG:PercentageOfInventoryPurchase contextRef="From2020-04-012020-09-30_custom_FiveLargestSuppliersMember_custom_GarmentManufacturingSegmentMember" decimals="INF" unitRef="percentage"> 0.972 </ATXG:PercentageOfInventoryPurchase>
<ATXG:PercentageOfInventoryPurchase contextRef="From2021-07-012021-09-30_custom_FiveLargestSuppliersMember_custom_LogisticServicesSegmentMember" decimals="INF" unitRef="percentage"> 1.000 </ATXG:PercentageOfInventoryPurchase>
<ATXG:PercentageOfInventoryPurchase contextRef="From2020-07-012020-09-30_custom_FiveLargestSuppliersMember_custom_LogisticServicesSegmentMember" decimals="INF" unitRef="percentage"> 0.963 </ATXG:PercentageOfInventoryPurchase>
<ATXG:PercentageOfInventoryPurchase contextRef="From2021-04-012021-09-30_custom_FiveLargestSuppliersMember_custom_LogisticServicesSegmentMember" decimals="INF" unitRef="percentage"> 0.904 </ATXG:PercentageOfInventoryPurchase>
<ATXG:PercentageOfInventoryPurchase contextRef="From2020-04-012020-09-30_custom_FiveLargestSuppliersMember_custom_LogisticServicesSegmentMember" decimals="INF" unitRef="percentage"> 0.932 </ATXG:PercentageOfInventoryPurchase>
<ATXG:PercentageOfInventoryPurchase contextRef="From2021-07-012021-09-30_custom_FiveLargestSuppliersMember_custom_PropertyManagementAndSubleasingMember" decimals="INF" unitRef="percentage"> 1.000 </ATXG:PercentageOfInventoryPurchase>
<ATXG:PercentageOfInventoryPurchase contextRef="From2021-04-012021-09-30_custom_FiveLargestSuppliersMember_custom_PropertyManagementAndSubleasingMember" decimals="INF" unitRef="percentage"> 1.000 </ATXG:PercentageOfInventoryPurchase>
<ATXG:PercentageOfInventoryPurchase contextRef="From2020-07-012020-09-30_custom_FiveLargestSuppliersMember_custom_EpidemicPreventionSuppliesMember" decimals="INF" unitRef="percentage"> 1.000 </ATXG:PercentageOfInventoryPurchase>
<ATXG:PercentageOfInventoryPurchase contextRef="From2020-04-012020-09-30_custom_FiveLargestSuppliersMember_custom_EpidemicPreventionSuppliesMember" decimals="INF" unitRef="percentage"> 1 </ATXG:PercentageOfInventoryPurchase>
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<us-gaap:InventoryNet contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 270434 </us-gaap:InventoryNet>
<us-gaap:InventoryNet contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 347531 </us-gaap:InventoryNet>
<us-gaap:PrepaidExpenseAndOtherAssets contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 684161 </us-gaap:PrepaidExpenseAndOtherAssets>
<us-gaap:PrepaidExpenseAndOtherAssets contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 231974 </us-gaap:PrepaidExpenseAndOtherAssets>
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<us-gaap:Supplies contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 355454 </us-gaap:Supplies>
<us-gaap:Supplies contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 389940 </us-gaap:Supplies>
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<us-gaap:AssetsCurrent contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 6001242 </us-gaap:AssetsCurrent>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 793977 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 585019 </us-gaap:PropertyPlantAndEquipmentNet>
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<us-gaap:Assets contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 18424084 </us-gaap:Assets>
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<us-gaap:ContractWithCustomerLiabilityCurrent contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 18931 </us-gaap:ContractWithCustomerLiabilityCurrent>
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<us-gaap:CommonStockParOrStatedValuePerShare contextRef="AsOf2021-03-31" decimals="INF" unitRef="USDPShares"> 0.001 </us-gaap:CommonStockParOrStatedValuePerShare>
<us-gaap:CommonStockParOrStatedValuePerShare contextRef="AsOf2020-03-31" decimals="INF" unitRef="USDPShares"> 0.001 </us-gaap:CommonStockParOrStatedValuePerShare>
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<us-gaap:CommonStockSharesAuthorized contextRef="AsOf2020-03-31" decimals="INF" unitRef="Shares"> 50000000 </us-gaap:CommonStockSharesAuthorized>
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<us-gaap:NetIncomeLoss contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> -3590169 </us-gaap:NetIncomeLoss>
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<us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_80F_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_zmMIYXkJoKOc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>1.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_823_zE9IyVvyjPxa">ORGANIZATION AND BUSINESS ACQUISITIONS</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">ATXG and its subsidiaries (the “Company”) are engaged in the business of garments manufacturing, providing logistic services, property leasing and management service in the People’s Republic of China (“PRC” or “China”) and epidemic prevention supplies manufacturing and distribution both in China and overseas markets.</span></p>
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<p id="xdx_80A_eus-gaap--BasisOfAccounting_znIM7NXN3NT" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">  </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>2.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_825_zQ6wVYSPZj32">BASIS OF PRESENTATION</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The accompanying consolidated financial statements of the Company and its subsidiaries are prepared pursuant to the rules and regulations of the U.S. Securities and Exchanges Commission (“SEC”) and in conformity with generally accepted accounting principles in the U.S. (“US GAAP”). All material inter-company accounts and transactions have been eliminated in consolidation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>GOING CONCERN UNCERTAINTY</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">The accompanying consolidated financial statements are presented on the basis that the Company is a going concern. The going concern assumption contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">The Company incurred net loss of $<span id="xdx_905_eus-gaap--NetIncomeLoss_iN_pp0p0_di_c20200401__20210331_zWpXA0sAMe62" title="Net loss">3,590,169</span> and $<span id="xdx_90B_eus-gaap--NetIncomeLoss_iN_pp0p0_di_c20190401__20200331_z8ts5mz1VzDa" title="Net loss">980,617</span> for the year ended March 31, 2021 and 2020, respectively. As of March 31, 2021 and 2020, the Company had net current liability of $<span id="xdx_90D_ecustom--NetCurrentLiability_iI_pp0p0_c20210331_zMiCEXyoGMJa" title="Net current liability">4,430,933</span> and $<span id="xdx_90A_ecustom--NetCurrentLiability_c20200331_pp0p0" title="Net current liability">4,095,286</span>, respectively, and a deficit on total equity of $<span id="xdx_905_eus-gaap--StockholdersEquity_iNI_pp0p0_di_c20210331_zUwhBrCBsypj" title="Deficit on total equity">81,498</span> and $<span id="xdx_905_eus-gaap--StockholdersEquity_iNI_pp0p0_di_c20200331_zKkxOBVOMZ4c" title="Deficit on total equity">3,066,724</span>, respectively. These conditions raise substantial doubt about the Company’s ability to continue as a going concern.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">The ability to continue as a going concern is dependent upon the Company’s profit generating operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. These consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">The Company expects to finance operations primarily through cash flow from revenue and capital contributions from the CEO. During the year, the CEO has provided financial support for the operations of the Company. In the event that the Company requires additional funding to finance the growth of the Company’s current and expected future operations as well as to achieve its strategic objectives, the CEO has indicated the intent and ability to provide additional equity financing.</span></p>
</us-gaap:BasisOfAccounting>
<us-gaap:NetIncomeLoss contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> -3590169 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="From2019-04-012020-03-31" decimals="0" unitRef="USD"> -980617 </us-gaap:NetIncomeLoss>
<ATXG:NetCurrentLiability contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 4430933 </ATXG:NetCurrentLiability>
<ATXG:NetCurrentLiability contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 4095286 </ATXG:NetCurrentLiability>
<us-gaap:StockholdersEquity contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> -81498 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> -3066724 </us-gaap:StockholdersEquity>
<us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_805_eus-gaap--SignificantAccountingPoliciesTextBlock_zz9IEj0oiFpa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>3.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_82C_zVRqn08qYXQb">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></b></span></td></tr> </table> <p id="xdx_845_eus-gaap--UseOfEstimates_zmM55czsehGd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(a)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_869_zptYRO8K0KI5">Use of Estimates</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ materially from those estimates.</span></p> <p id="xdx_840_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zNv8ACTjUt73" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(b)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_863_zmIF82pPnSp5">Fair Value Measurement</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Accounting Standards Codification (“ASC”) 820 “ Fair Value Measurements and Disclosures “, which defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. The statement clarifies that the exchange price is the price in an orderly transaction between market participants to sell the asset or transfer the liability in the market in which the reporting entity would transact for the asset or liability, that is, the principal or most advantageous market for the asset or liability. It also emphasizes that fair value is a market-based measurement, not an entity-specific measurement, and that market participant assumptions include assumptions about risk and effect of a restriction on the sale or use of an asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">This ASC establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; and</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or <span id="xdx_900_eus-gaap--AssetsFairValueDisclosure_iI_pp0p0_do_c20210331_zzCcJTOTmEy7" title="Assets, fair value">no</span> market activity).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">At March 31, 2021, the Company has <span id="xdx_901_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_do_c20210331_zTD9z7sxMaMh" title="Liabilities, fair value">no</span> financial assets or liabilities subject to recurring fair value measurements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company’s financial instruments include cash, accounts receivable, advances to suppliers, other receivables, accounts payable, other payables, taxes payables and related party receivables or payables. Management estimates that the carrying amounts of financial instruments approximate their fair values due to their short-term nature. The fair value of amounts with related parties is not practicable to estimate due to the related party nature of the underlying transactions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_842_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_z3mviNOrHX65" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(c)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_864_zkSrBDcZ7Wt4">Cash and Cash Equivalents</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents. All cash and cash equivalents relate to cash on hand and cash at bank at March 31, 2021 and 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Renminbi is not freely convertible into foreign currencies. Under the PRC Foreign Exchange Control Regulations and Administration of Settlement, Sales and Payment of Foreign Exchange Regulations, the Company is permitted to exchange Renminbi for foreign currencies through banks that are authorized to conduct foreign exchange business.</span></p> <p id="xdx_847_eus-gaap--TradeAndOtherAccountsReceivablePolicy_zB2jxm4lixs2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(d)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_867_zdOlJK5SdE0b">Accounts Receivable</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of accounts receivable. The Company extends credit to its customers in the normal course of business and generally does not require collateral. The Company’s credit terms are dependent upon the segment, and the customer. The Company assesses the probability of collection from each customer at the outset of the arrangement based on a number of factors, including the customer’s payment history and its current creditworthiness. If in management’s judgment collection is not probable, the Company does not record revenue until the uncertainty is removed.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Management performs ongoing credit evaluations, and the Company maintains an allowance for potential credit losses based upon its loss history and its aging analysis. The allowance for doubtful accounts is the Company’s best estimate of the amount of credit losses in existing accounts receivable. Management reviews the allowance for doubtful accounts each reporting period based on a detailed analysis of trade receivables. In the analysis, management primarily considers the age of the customer’s receivable, and also considers the creditworthiness of the customer, the economic conditions of the customer’s industry, general economic conditions and trends, and the business relationship and history with its customers, among other factors. If any of these factors change, the Company may also change its original estimates, which could impact the level of the Company’s future allowance for doubtful accounts. If judgments regarding the collectability of receivables were incorrect, adjustments to the allowance may be required, which would reduce profitability.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Accounts receivable are recognized and carried at the original invoice amount less an allowance for any uncollectible amounts. An estimate for doubtful accounts receivable is made when collection of the full amount is no longer probable. Bad debts are written off as incurred. <span id="xdx_903_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_do_c20210331_zR3gVWp2T18k" title="Allowance for doubtful accounts"><span id="xdx_90B_ecustom--WriteedownForObsoleteFinishedGoods_iI_pp0p0_do_c20200331_zp0LYGMX5QG3" title="Write downs for obsolete finished goods">No</span></span> allowance for doubtful accounts was made for the years ended March 31, 2021 and 2020.</span></p> <p id="xdx_844_eus-gaap--InventoryPolicyTextBlock_zL5sKvlFWXa3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(e)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_86C_zLuio6FnKF27">Inventories</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Manufacturing segment inventories consist of raw materials, work in progress and finished goods and are stated at the lower of cost, determined on a weighted average basis, or net realizable value. Net realizable value is the estimated selling price in the ordinary course of business less the estimated cost of completion and the estimated costs necessary to make the sale. When inventories are sold, their carrying amount is charged to expense in the period in which the revenue is recognized. Write-downs for declines in net realizable value or for losses of inventories are recognized as an expense in the period the impairment or loss occurs. <span id="xdx_909_ecustom--WriteedownForObsoleteFinishedGoods_iI_pp0p0_do_c20210331_zDxpNP8yxBM4" title="Write downs for obsolete finished goods"><span id="xdx_90B_ecustom--WriteedownForObsoleteFinishedGoods_iI_pp0p0_do_c20200331_zC5fxK0owJQ6" title="Write downs for obsolete finished goods">No</span></span> write-downs for obsolete finished goods for both years ended March 31, 2021 and 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_840_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zJOGS1DjpaNh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"/> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(f)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_86D_zy50drDhqx2l">Plant and Equipment</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_89D_ecustom--ScheduleOfPropertyAndEquipmentUsefulLivesTableTextBlock_zoORm5YnX7ob" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">Plant and equipment are carried at cost less accumulated depreciation. Depreciation is provided over the assets’ estimated useful lives, using the straight-line method. Estimated useful lives of the plant and equipment are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BA_zAbPHOoTkbdi" style="display: none"> SCHEDULE OF PLANT AND EQUIPMENT USEFUL LIVES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; float: left; width: 96%; border-collapse: collapse; margin-left: 0.25in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Production plant</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 30%; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20200401__20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MinimumMember_zlJNF5zJbRgk" title="Plant and equipment, useful lives">5</span>-<span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20200401__20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MaximumMember_zYudAe7z03wd" title="Plant and equipment, useful lives">10</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Motor vehicles</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20200401__20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehiclesMember__srt--RangeAxis__srt--MinimumMember_zOFg6ijXFJ71" title="Plant and equipment, useful lives">10</span>-<span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20200401__20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehiclesMember__srt--RangeAxis__srt--MaximumMember_znUFESdiPUYd" title="Plant and equipment, useful lives">15</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Office equipment</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20200401__20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MinimumMember_z3Phv2lXR7U" title="Plant and equipment, useful lives">5</span>-<span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20200401__20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MaximumMember_zEW9Cf23N4L8" title="Plant and equipment, useful lives">10</span> years</span></td></tr> </table><p id="xdx_8A7_zjW87TdYQHpf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the statement of loss and comprehensive loss. The cost of maintenance and repairs is charged to the statement of income as incurred, whereas significant renewals and betterments are capitalized.</span></p> <p id="xdx_841_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zQ3VWmrR4Au7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(g)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_86C_zEgKIE61Hgob">Accounting for the Impairment of Long-Lived Assets and Goodwill</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In previous, the Company early adopted ASU 2017-04. Under the new accounting guidance, the Company should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. Additionally, an entity should consider income tax effects from any tax deductible goodwill on the carrying amount of the reporting unit when measuring the goodwill impairment loss, if applicable. In previous financial statements for the year ended March 31, 2020, the Company impaired goodwill of $<span id="xdx_90E_eus-gaap--GoodwillImpairmentLoss_c20190401__20200331_pp0p0" title="Impairment loss on goodwill">475,003</span>. The Company reperformed the test on goodwill for impairment for the time of reissuance of March 31, 2020 consolidated financial statements and it was determined that recoverable amount of one of the Company’s reporting units was lower than the carrying amount of the goodwill recorded as of March 31, 2018. The Company has restated the impairment of goodwill as if it was impaired during the year ended March 31, 2018.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of assets may not be recoverable. It is reasonably possible that these assets could become impaired as a result of technology or other industry changes. Determination of recoverability of assets to be held and used is by comparing the carrying amount of an asset to future net undiscounted cash flows to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">There was <span id="xdx_90F_eus-gaap--AssetImpairmentCharges_pp0p0_do_c20200401__20210331_zhUVfr56F7qa" title="Impairment of long-lived assets"><span id="xdx_905_eus-gaap--AssetImpairmentCharges_pp0p0_do_c20190401__20200331_zb8swKieNgI9" title="Impairment of long-lived assets">no</span></span> impairment of long-lived assets as of March 31, 2021 and 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_845_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zu5t17dFvDbh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"/> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(h)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_864_zGGhfHUewGe7">Revenue Recognition</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Revenue is generated through sale of goods and delivery services. Revenue is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods and services. The Company applies the following five-step model in order to determine this amount:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">(i) identification of the promised goods and services in the contract;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">(ii) determination of whether the promised goods and services are performance obligations, including whether they are distinct in the context of the contract;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">(iii) measurement of the transaction price, including the constraint on variable consideration;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">(iv) allocation of the transaction price to the performance obligations; and</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">(v) recognition of revenue when (or as) the Company satisfies each performance obligation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606 at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company’s performance obligations are transferred to customers at a point in time, typically upon delivery of the good or service.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">For all reporting periods, the Company has not disclosed the value of unsatisfied performance obligations for all product and service revenue contracts with an original expected length of one year or less, which is an optional exemption that is permitted under the adopted rules as of March 31, 2021 and 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Cost of revenues for garment manufacturing segment includes the direct raw material cost, direct labor cost, manufacturing overheads including depreciation of production equipment and rent. Cost of revenue for logistics services segment includes gasoline and diesel fuel, toll charges and subcontracting fees. Cost of revenue of property management and subleasing business was mainly the amortization of right-of-used assets for the subleasing business. Cost of revenue for epidemic prevention supplies business includes cost of merchandise and cost of direct raw materials, direct labor, and manufacturing overheads of our own products.</span></p> <p id="xdx_844_eus-gaap--EarningsPerSharePolicyTextBlock_zbptboe2Q54i" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(i)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_864_zhuWklpoZA35">Earnings Per Share</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company reports earnings (loss) per share in accordance with ASC 260 “Earnings Per Share”, which requires presentation of basic and diluted earnings per share in conjunction with the disclosure of the methodology used in computing such earnings per share. Basic earnings per share excludes dilution and is computed by dividing income available to common stockholders by the weighted average common shares outstanding during the reporting period. Diluted earnings per share takes into account the potential dilution that could occur if securities or other contracts to issue common stock were exercised and converted into common stock. Further, if the number of common shares outstanding increases as a result of a stock dividend or stock split or decreases as a result of a reverse stock split, the computations of a basic and diluted earnings per share shall be adjusted retroactively for all periods presented to reflect that change in capital structure.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company had <span id="xdx_906_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_do_uShares_c20200401__20210331_zazSEqqeY4rc" title="Potentially dilutive ordinary shares"><span id="xdx_90D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_do_uShares_c20190401__20200331_zUPgb4XbnODf" title="Potentially dilutive ordinary shares">no</span></span> potentially dilutive ordinary shares as of March 31, 2021 and 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"/> <p id="xdx_84F_eus-gaap--IncomeTaxPolicyTextBlock_zh80ih1qeLUj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(j)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_86E_zJeZvjqnMHkc">Income Taxes</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company accounts for income taxes using the asset and liability method prescribed by ASC 740 “Income Taxes”. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the years in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company has a history of tax losses and there is no convincing evidence that sufficient taxable income will be available against which the deferred tax asset can be utilized, therefore, the Company does not recognize any tax benefits for the year ended March 31, 2021 and 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company’s Chinese subsidiaries are governed by the Income Tax Laws of the PRC. The PRC federal statutory tax rate is <span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_upercentage_c20200401__20210331__srt--StatementGeographicalAxis__custom--PeoplesRepublicOfChinaMember_ziIhiMu62itb" title="Effective federal statutory tax rate">25</span>%. The Company files income tax returns with the relevant government authorities in the PRC. The Company does not believe there will be any material changes in its unrecognized tax positions over the next 12 months.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company’s policy is to recognize interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. The Company does not have any accrued interest or penalties associated with any unrecognized tax benefits, nor was any interest expense recognized during the years ended March 31, 2021 and 2020. The Company’s effective tax rate differs from the PRC federal statutory rate primarily due to non-deductible expenses, temporary differences and preferential tax treatments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The U.S. federal tax legislation, commonly referred to as the Tax Cuts and Jobs Act (the “U.S. Tax Reform”), was signed into law on December 22, 2017. <span id="xdx_900_eus-gaap--IncomeTaxExaminationDescription_c20200401__20210331__us-gaap--IncomeTaxAuthorityAxis__custom--USTaxReformMember" title="Income tax examination, description">The U.S. Tax Reform modified the U.S. Internal Revenue Code by, among other things, reducing the statutory U.S. federal corporate income tax rate from 35% to <span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_upercentage_c20200401__20210331__us-gaap--IncomeTaxAuthorityAxis__custom--USTaxReformMember_ze1nQ4OOa4Y9" title="Effective federal statutory tax rate">21</span>% for taxable years beginning after December 31, 2017</span>; limiting and/or eliminating many business deductions; migrating the U.S. to a territorial tax system with a one-time transaction tax on a mandatory deemed repatriation of previously deferred foreign earnings of certain foreign subsidiaries; subject to certain limitations, generally eliminating U.S. corporate income tax on dividends from foreign subsidiaries; and providing for new taxes on certain foreign earnings. Taxpayers may elect to pay the one-time transition tax over eight years, or in a single lump-sum payment. The Company measured the current and deferred taxes based on the provisions of the Tax legislation. After the Company’s measurement, <span id="xdx_908_eus-gaap--DeferredIncomeTaxExpenseBenefit_pp0p0_do_c20200401__20210331_zN5VvXCRRAlj" title="Deferred tax benefit"><span id="xdx_904_eus-gaap--DeferredIncomeTaxExpenseBenefit_pp0p0_do_c20190401__20200331_zO7qq2Gi09de" title="Deferred tax benefit">no</span></span> deferred tax benefit nor expense was recorded relating to the Tax Act changes for the years ended March 31, 2021 and 2020.</span></p> <p id="xdx_84F_eus-gaap--LesseeLeasesPolicyTextBlock_zkrQizhzH4Ia" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(k)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_864_z6CfstTO9EX5">Leases</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Lessee</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company determines if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets, other current liabilities, and operating lease liabilities in our consolidated balance sheets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the leases do not provide an implicit rate, The Company generally use the incremental borrowing rate based on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. Lease expense for lease payments is recognized on a straight-line basis over the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Lessor</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As a lessor, the Company’s leases are classified as operating leases under ASC 842. Leases, in which the Company is the lessor, are substantially all accounted for as operating leases and the lease components and non-lease components are accounted for separately. Rental income from operating leases is recognized on a straight-line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognized on a straight-line basis over the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"/> <p id="xdx_84D_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z5KD8yt2kK19" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(l)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_869_zZWupqLMBUqf">Recently issued and adopted accounting pronouncements</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments. This standard requires a financial asset (or group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial asset(s) to present the net carrying value at the amount expected to be collected on the financial asset. This standard will be effective for the Company on April 1, 2023. The Company is currently evaluating the impact the adoption of this ASU will have on its consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have a significant impact on the Company’s consolidated financial statements.</span></p>
</us-gaap:SignificantAccountingPoliciesTextBlock>
<us-gaap:UseOfEstimates contextRef="From2020-04-012021-03-31">
<p id="xdx_845_eus-gaap--UseOfEstimates_zmM55czsehGd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(a)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_869_zptYRO8K0KI5">Use of Estimates</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ materially from those estimates.</span></p>
</us-gaap:UseOfEstimates>
<us-gaap:FairValueMeasurementPolicyPolicyTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_840_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zNv8ACTjUt73" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(b)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_863_zmIF82pPnSp5">Fair Value Measurement</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Accounting Standards Codification (“ASC”) 820 “ Fair Value Measurements and Disclosures “, which defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. The statement clarifies that the exchange price is the price in an orderly transaction between market participants to sell the asset or transfer the liability in the market in which the reporting entity would transact for the asset or liability, that is, the principal or most advantageous market for the asset or liability. It also emphasizes that fair value is a market-based measurement, not an entity-specific measurement, and that market participant assumptions include assumptions about risk and effect of a restriction on the sale or use of an asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">This ASC establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; and</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or <span id="xdx_900_eus-gaap--AssetsFairValueDisclosure_iI_pp0p0_do_c20210331_zzCcJTOTmEy7" title="Assets, fair value">no</span> market activity).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">At March 31, 2021, the Company has <span id="xdx_901_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_do_c20210331_zTD9z7sxMaMh" title="Liabilities, fair value">no</span> financial assets or liabilities subject to recurring fair value measurements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company’s financial instruments include cash, accounts receivable, advances to suppliers, other receivables, accounts payable, other payables, taxes payables and related party receivables or payables. Management estimates that the carrying amounts of financial instruments approximate their fair values due to their short-term nature. The fair value of amounts with related parties is not practicable to estimate due to the related party nature of the underlying transactions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p>
</us-gaap:FairValueMeasurementPolicyPolicyTextBlock>
<us-gaap:AssetsFairValueDisclosure contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 0 </us-gaap:AssetsFairValueDisclosure>
<us-gaap:LiabilitiesFairValueDisclosure contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 0 </us-gaap:LiabilitiesFairValueDisclosure>
<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_842_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_z3mviNOrHX65" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(c)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_864_zkSrBDcZ7Wt4">Cash and Cash Equivalents</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents. All cash and cash equivalents relate to cash on hand and cash at bank at March 31, 2021 and 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Renminbi is not freely convertible into foreign currencies. Under the PRC Foreign Exchange Control Regulations and Administration of Settlement, Sales and Payment of Foreign Exchange Regulations, the Company is permitted to exchange Renminbi for foreign currencies through banks that are authorized to conduct foreign exchange business.</span></p>
</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
<us-gaap:TradeAndOtherAccountsReceivablePolicy contextRef="From2020-04-012021-03-31">
<p id="xdx_847_eus-gaap--TradeAndOtherAccountsReceivablePolicy_zB2jxm4lixs2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(d)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_867_zdOlJK5SdE0b">Accounts Receivable</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of accounts receivable. The Company extends credit to its customers in the normal course of business and generally does not require collateral. The Company’s credit terms are dependent upon the segment, and the customer. The Company assesses the probability of collection from each customer at the outset of the arrangement based on a number of factors, including the customer’s payment history and its current creditworthiness. If in management’s judgment collection is not probable, the Company does not record revenue until the uncertainty is removed.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Management performs ongoing credit evaluations, and the Company maintains an allowance for potential credit losses based upon its loss history and its aging analysis. The allowance for doubtful accounts is the Company’s best estimate of the amount of credit losses in existing accounts receivable. Management reviews the allowance for doubtful accounts each reporting period based on a detailed analysis of trade receivables. In the analysis, management primarily considers the age of the customer’s receivable, and also considers the creditworthiness of the customer, the economic conditions of the customer’s industry, general economic conditions and trends, and the business relationship and history with its customers, among other factors. If any of these factors change, the Company may also change its original estimates, which could impact the level of the Company’s future allowance for doubtful accounts. If judgments regarding the collectability of receivables were incorrect, adjustments to the allowance may be required, which would reduce profitability.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Accounts receivable are recognized and carried at the original invoice amount less an allowance for any uncollectible amounts. An estimate for doubtful accounts receivable is made when collection of the full amount is no longer probable. Bad debts are written off as incurred. <span id="xdx_903_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_do_c20210331_zR3gVWp2T18k" title="Allowance for doubtful accounts"><span id="xdx_90B_ecustom--WriteedownForObsoleteFinishedGoods_iI_pp0p0_do_c20200331_zp0LYGMX5QG3" title="Write downs for obsolete finished goods">No</span></span> allowance for doubtful accounts was made for the years ended March 31, 2021 and 2020.</span></p>
</us-gaap:TradeAndOtherAccountsReceivablePolicy>
<us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 0 </us-gaap:AllowanceForDoubtfulAccountsReceivable>
<ATXG:WriteedownForObsoleteFinishedGoods contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 0 </ATXG:WriteedownForObsoleteFinishedGoods>
<us-gaap:InventoryPolicyTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_844_eus-gaap--InventoryPolicyTextBlock_zL5sKvlFWXa3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(e)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_86C_zLuio6FnKF27">Inventories</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Manufacturing segment inventories consist of raw materials, work in progress and finished goods and are stated at the lower of cost, determined on a weighted average basis, or net realizable value. Net realizable value is the estimated selling price in the ordinary course of business less the estimated cost of completion and the estimated costs necessary to make the sale. When inventories are sold, their carrying amount is charged to expense in the period in which the revenue is recognized. Write-downs for declines in net realizable value or for losses of inventories are recognized as an expense in the period the impairment or loss occurs. <span id="xdx_909_ecustom--WriteedownForObsoleteFinishedGoods_iI_pp0p0_do_c20210331_zDxpNP8yxBM4" title="Write downs for obsolete finished goods"><span id="xdx_90B_ecustom--WriteedownForObsoleteFinishedGoods_iI_pp0p0_do_c20200331_zC5fxK0owJQ6" title="Write downs for obsolete finished goods">No</span></span> write-downs for obsolete finished goods for both years ended March 31, 2021 and 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p>
</us-gaap:InventoryPolicyTextBlock>
<ATXG:WriteedownForObsoleteFinishedGoods contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 0 </ATXG:WriteedownForObsoleteFinishedGoods>
<ATXG:WriteedownForObsoleteFinishedGoods contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 0 </ATXG:WriteedownForObsoleteFinishedGoods>
<us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_840_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zJOGS1DjpaNh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"/> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(f)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_86D_zy50drDhqx2l">Plant and Equipment</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_89D_ecustom--ScheduleOfPropertyAndEquipmentUsefulLivesTableTextBlock_zoORm5YnX7ob" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">Plant and equipment are carried at cost less accumulated depreciation. Depreciation is provided over the assets’ estimated useful lives, using the straight-line method. Estimated useful lives of the plant and equipment are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BA_zAbPHOoTkbdi" style="display: none"> SCHEDULE OF PLANT AND EQUIPMENT USEFUL LIVES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; float: left; width: 96%; border-collapse: collapse; margin-left: 0.25in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Production plant</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 30%; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20200401__20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MinimumMember_zlJNF5zJbRgk" title="Plant and equipment, useful lives">5</span>-<span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20200401__20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MaximumMember_zYudAe7z03wd" title="Plant and equipment, useful lives">10</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Motor vehicles</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20200401__20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehiclesMember__srt--RangeAxis__srt--MinimumMember_zOFg6ijXFJ71" title="Plant and equipment, useful lives">10</span>-<span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20200401__20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehiclesMember__srt--RangeAxis__srt--MaximumMember_znUFESdiPUYd" title="Plant and equipment, useful lives">15</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Office equipment</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20200401__20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MinimumMember_z3Phv2lXR7U" title="Plant and equipment, useful lives">5</span>-<span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20200401__20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MaximumMember_zEW9Cf23N4L8" title="Plant and equipment, useful lives">10</span> years</span></td></tr> </table><p id="xdx_8A7_zjW87TdYQHpf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the statement of loss and comprehensive loss. The cost of maintenance and repairs is charged to the statement of income as incurred, whereas significant renewals and betterments are capitalized.</span></p>
</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
<ATXG:ScheduleOfPropertyAndEquipmentUsefulLivesTableTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_89D_ecustom--ScheduleOfPropertyAndEquipmentUsefulLivesTableTextBlock_zoORm5YnX7ob" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">Plant and equipment are carried at cost less accumulated depreciation. Depreciation is provided over the assets’ estimated useful lives, using the straight-line method. Estimated useful lives of the plant and equipment are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BA_zAbPHOoTkbdi" style="display: none"> SCHEDULE OF PLANT AND EQUIPMENT USEFUL LIVES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; float: left; width: 96%; border-collapse: collapse; margin-left: 0.25in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Production plant</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 30%; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20200401__20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MinimumMember_zlJNF5zJbRgk" title="Plant and equipment, useful lives">5</span>-<span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20200401__20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MaximumMember_zYudAe7z03wd" title="Plant and equipment, useful lives">10</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Motor vehicles</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20200401__20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehiclesMember__srt--RangeAxis__srt--MinimumMember_zOFg6ijXFJ71" title="Plant and equipment, useful lives">10</span>-<span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20200401__20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehiclesMember__srt--RangeAxis__srt--MaximumMember_znUFESdiPUYd" title="Plant and equipment, useful lives">15</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Office equipment</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20200401__20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MinimumMember_z3Phv2lXR7U" title="Plant and equipment, useful lives">5</span>-<span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20200401__20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MaximumMember_zEW9Cf23N4L8" title="Plant and equipment, useful lives">10</span> years</span></td></tr> </table>
</ATXG:ScheduleOfPropertyAndEquipmentUsefulLivesTableTextBlock>
<us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="From2020-04-012021-03-31_us-gaap_EquipmentMember_srt_MinimumMember"> P5Y </us-gaap:PropertyPlantAndEquipmentUsefulLife>
<us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="From2020-04-012021-03-31_us-gaap_EquipmentMember_srt_MaximumMember"> P10Y </us-gaap:PropertyPlantAndEquipmentUsefulLife>
<us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="From2020-04-012021-03-31_custom_MotorVehiclesMember_srt_MinimumMember"> P10Y </us-gaap:PropertyPlantAndEquipmentUsefulLife>
<us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="From2020-04-012021-03-31_custom_MotorVehiclesMember_srt_MaximumMember"> P15Y </us-gaap:PropertyPlantAndEquipmentUsefulLife>
<us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="From2020-04-012021-03-31_us-gaap_OfficeEquipmentMember_srt_MinimumMember"> P5Y </us-gaap:PropertyPlantAndEquipmentUsefulLife>
<us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="From2020-04-012021-03-31_us-gaap_OfficeEquipmentMember_srt_MaximumMember"> P10Y </us-gaap:PropertyPlantAndEquipmentUsefulLife>
<us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_841_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zQ3VWmrR4Au7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(g)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_86C_zEgKIE61Hgob">Accounting for the Impairment of Long-Lived Assets and Goodwill</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In previous, the Company early adopted ASU 2017-04. Under the new accounting guidance, the Company should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. Additionally, an entity should consider income tax effects from any tax deductible goodwill on the carrying amount of the reporting unit when measuring the goodwill impairment loss, if applicable. In previous financial statements for the year ended March 31, 2020, the Company impaired goodwill of $<span id="xdx_90E_eus-gaap--GoodwillImpairmentLoss_c20190401__20200331_pp0p0" title="Impairment loss on goodwill">475,003</span>. The Company reperformed the test on goodwill for impairment for the time of reissuance of March 31, 2020 consolidated financial statements and it was determined that recoverable amount of one of the Company’s reporting units was lower than the carrying amount of the goodwill recorded as of March 31, 2018. The Company has restated the impairment of goodwill as if it was impaired during the year ended March 31, 2018.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of assets may not be recoverable. It is reasonably possible that these assets could become impaired as a result of technology or other industry changes. Determination of recoverability of assets to be held and used is by comparing the carrying amount of an asset to future net undiscounted cash flows to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">There was <span id="xdx_90F_eus-gaap--AssetImpairmentCharges_pp0p0_do_c20200401__20210331_zhUVfr56F7qa" title="Impairment of long-lived assets"><span id="xdx_905_eus-gaap--AssetImpairmentCharges_pp0p0_do_c20190401__20200331_zb8swKieNgI9" title="Impairment of long-lived assets">no</span></span> impairment of long-lived assets as of March 31, 2021 and 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p>
</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>
<us-gaap:GoodwillImpairmentLoss contextRef="From2019-04-012020-03-31" decimals="0" unitRef="USD"> 475003 </us-gaap:GoodwillImpairmentLoss>
<us-gaap:AssetImpairmentCharges contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> 0 </us-gaap:AssetImpairmentCharges>
<us-gaap:AssetImpairmentCharges contextRef="From2019-04-012020-03-31" decimals="0" unitRef="USD"> 0 </us-gaap:AssetImpairmentCharges>
<us-gaap:RevenueFromContractWithCustomerPolicyTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_845_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zu5t17dFvDbh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"/> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(h)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_864_zGGhfHUewGe7">Revenue Recognition</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Revenue is generated through sale of goods and delivery services. Revenue is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods and services. The Company applies the following five-step model in order to determine this amount:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">(i) identification of the promised goods and services in the contract;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">(ii) determination of whether the promised goods and services are performance obligations, including whether they are distinct in the context of the contract;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">(iii) measurement of the transaction price, including the constraint on variable consideration;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">(iv) allocation of the transaction price to the performance obligations; and</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">(v) recognition of revenue when (or as) the Company satisfies each performance obligation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606 at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company’s performance obligations are transferred to customers at a point in time, typically upon delivery of the good or service.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">For all reporting periods, the Company has not disclosed the value of unsatisfied performance obligations for all product and service revenue contracts with an original expected length of one year or less, which is an optional exemption that is permitted under the adopted rules as of March 31, 2021 and 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Cost of revenues for garment manufacturing segment includes the direct raw material cost, direct labor cost, manufacturing overheads including depreciation of production equipment and rent. Cost of revenue for logistics services segment includes gasoline and diesel fuel, toll charges and subcontracting fees. Cost of revenue of property management and subleasing business was mainly the amortization of right-of-used assets for the subleasing business. Cost of revenue for epidemic prevention supplies business includes cost of merchandise and cost of direct raw materials, direct labor, and manufacturing overheads of our own products.</span></p>
</us-gaap:RevenueFromContractWithCustomerPolicyTextBlock>
<us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_844_eus-gaap--EarningsPerSharePolicyTextBlock_zbptboe2Q54i" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(i)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_864_zhuWklpoZA35">Earnings Per Share</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company reports earnings (loss) per share in accordance with ASC 260 “Earnings Per Share”, which requires presentation of basic and diluted earnings per share in conjunction with the disclosure of the methodology used in computing such earnings per share. Basic earnings per share excludes dilution and is computed by dividing income available to common stockholders by the weighted average common shares outstanding during the reporting period. Diluted earnings per share takes into account the potential dilution that could occur if securities or other contracts to issue common stock were exercised and converted into common stock. Further, if the number of common shares outstanding increases as a result of a stock dividend or stock split or decreases as a result of a reverse stock split, the computations of a basic and diluted earnings per share shall be adjusted retroactively for all periods presented to reflect that change in capital structure.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company had <span id="xdx_906_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_do_uShares_c20200401__20210331_zazSEqqeY4rc" title="Potentially dilutive ordinary shares"><span id="xdx_90D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_do_uShares_c20190401__20200331_zUPgb4XbnODf" title="Potentially dilutive ordinary shares">no</span></span> potentially dilutive ordinary shares as of March 31, 2021 and 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"/>
</us-gaap:EarningsPerSharePolicyTextBlock>
<us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="From2020-04-012021-03-31" decimals="INF" unitRef="Shares"> 0 </us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
<us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="From2019-04-012020-03-31" decimals="INF" unitRef="Shares"> 0 </us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
<us-gaap:IncomeTaxPolicyTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_84F_eus-gaap--IncomeTaxPolicyTextBlock_zh80ih1qeLUj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(j)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_86E_zJeZvjqnMHkc">Income Taxes</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company accounts for income taxes using the asset and liability method prescribed by ASC 740 “Income Taxes”. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the years in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company has a history of tax losses and there is no convincing evidence that sufficient taxable income will be available against which the deferred tax asset can be utilized, therefore, the Company does not recognize any tax benefits for the year ended March 31, 2021 and 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company’s Chinese subsidiaries are governed by the Income Tax Laws of the PRC. The PRC federal statutory tax rate is <span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_upercentage_c20200401__20210331__srt--StatementGeographicalAxis__custom--PeoplesRepublicOfChinaMember_ziIhiMu62itb" title="Effective federal statutory tax rate">25</span>%. The Company files income tax returns with the relevant government authorities in the PRC. The Company does not believe there will be any material changes in its unrecognized tax positions over the next 12 months.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company’s policy is to recognize interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. The Company does not have any accrued interest or penalties associated with any unrecognized tax benefits, nor was any interest expense recognized during the years ended March 31, 2021 and 2020. The Company’s effective tax rate differs from the PRC federal statutory rate primarily due to non-deductible expenses, temporary differences and preferential tax treatments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The U.S. federal tax legislation, commonly referred to as the Tax Cuts and Jobs Act (the “U.S. Tax Reform”), was signed into law on December 22, 2017. <span id="xdx_900_eus-gaap--IncomeTaxExaminationDescription_c20200401__20210331__us-gaap--IncomeTaxAuthorityAxis__custom--USTaxReformMember" title="Income tax examination, description">The U.S. Tax Reform modified the U.S. Internal Revenue Code by, among other things, reducing the statutory U.S. federal corporate income tax rate from 35% to <span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_upercentage_c20200401__20210331__us-gaap--IncomeTaxAuthorityAxis__custom--USTaxReformMember_ze1nQ4OOa4Y9" title="Effective federal statutory tax rate">21</span>% for taxable years beginning after December 31, 2017</span>; limiting and/or eliminating many business deductions; migrating the U.S. to a territorial tax system with a one-time transaction tax on a mandatory deemed repatriation of previously deferred foreign earnings of certain foreign subsidiaries; subject to certain limitations, generally eliminating U.S. corporate income tax on dividends from foreign subsidiaries; and providing for new taxes on certain foreign earnings. Taxpayers may elect to pay the one-time transition tax over eight years, or in a single lump-sum payment. The Company measured the current and deferred taxes based on the provisions of the Tax legislation. After the Company’s measurement, <span id="xdx_908_eus-gaap--DeferredIncomeTaxExpenseBenefit_pp0p0_do_c20200401__20210331_zN5VvXCRRAlj" title="Deferred tax benefit"><span id="xdx_904_eus-gaap--DeferredIncomeTaxExpenseBenefit_pp0p0_do_c20190401__20200331_zO7qq2Gi09de" title="Deferred tax benefit">no</span></span> deferred tax benefit nor expense was recorded relating to the Tax Act changes for the years ended March 31, 2021 and 2020.</span></p>
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<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2020-04-012021-03-31_custom_PeoplesRepublicOfChinaMember" decimals="INF" unitRef="percentage"> 0.25 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:IncomeTaxExaminationDescription contextRef="From2020-04-012021-03-31_custom_USTaxReformMember"> The U.S. Tax Reform modified the U.S. Internal Revenue Code by, among other things, reducing the statutory U.S. federal corporate income tax rate from 35% to 21% for taxable years beginning after December 31, 2017 </us-gaap:IncomeTaxExaminationDescription>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2020-04-012021-03-31_custom_USTaxReformMember" decimals="INF" unitRef="percentage"> 0.21 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:DeferredIncomeTaxExpenseBenefit contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> 0 </us-gaap:DeferredIncomeTaxExpenseBenefit>
<us-gaap:DeferredIncomeTaxExpenseBenefit contextRef="From2019-04-012020-03-31" decimals="0" unitRef="USD"> 0 </us-gaap:DeferredIncomeTaxExpenseBenefit>
<us-gaap:LesseeLeasesPolicyTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_84F_eus-gaap--LesseeLeasesPolicyTextBlock_zkrQizhzH4Ia" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(k)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_864_z6CfstTO9EX5">Leases</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Lessee</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company determines if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets, other current liabilities, and operating lease liabilities in our consolidated balance sheets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the leases do not provide an implicit rate, The Company generally use the incremental borrowing rate based on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. Lease expense for lease payments is recognized on a straight-line basis over the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Lessor</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As a lessor, the Company’s leases are classified as operating leases under ASC 842. Leases, in which the Company is the lessor, are substantially all accounted for as operating leases and the lease components and non-lease components are accounted for separately. Rental income from operating leases is recognized on a straight-line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognized on a straight-line basis over the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"/>
</us-gaap:LesseeLeasesPolicyTextBlock>
<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_84D_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z5KD8yt2kK19" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(l)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_869_zZWupqLMBUqf">Recently issued and adopted accounting pronouncements</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments. This standard requires a financial asset (or group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial asset(s) to present the net carrying value at the amount expected to be collected on the financial asset. This standard will be effective for the Company on April 1, 2023. The Company is currently evaluating the impact the adoption of this ASU will have on its consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have a significant impact on the Company’s consolidated financial statements.</span></p>
</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
<ATXG:DisposalGroupsNotDiscontinuedOperationsDisclosureTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_80A_ecustom--DisposalGroupsNotDiscontinuedOperationsDisclosureTextBlock_zmXNHmmgQgDj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>4.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_82C_zmfpWnL78yk4">DISPOSITION OF SUBSIDIARIES</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company sold its subsidiary DT, a manufacturing company in garment manufacturing segment on October 1, 2020 to a third party and sold HPF, a subsidiary in logistics services segment in November 2020 to another third party. After disposition, the two subsidiaries became third parties to the Company. The Company will not have any businesses with the two subsidiaries nor the buyers. The business operations, customers and suppliers of DT and HPF were retained by the Company; therefore, the disposition of the two subsidiaries did not qualify as discontinued operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_896_ecustom--ScheduleOfDisposalGroupsNotDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_zePGCFQgLHbj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline">Financial position of the entities at disposal date and gain or loss on disposal:</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Garment Manufacturing Segment</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8BD_zVVuFsubN5ol" style="display: none">SUMMARY OF FINANCIAL POSITION OF ENTITIES AND GAIN OR LOSS ON DISPOSAL</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 90%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Financial position of DT</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">September 30, 2020, date of disposal</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 80%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Current assets</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_987_ecustom--AssetsOfDisposalGroupNotDiscontinuedOperationCurrent_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember__dei--LegalEntityAxis__custom--ShantouChenghaiDaiTouGarmentsCompanyLimitiedMember_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Current assets"><span style="font-family: Times New Roman, Times, Serif">673,025</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Noncurrent assets</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_982_ecustom--DisposalGroupNotDiscontinuedOperationAssetsNoncurrent_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember__dei--LegalEntityAxis__custom--ShantouChenghaiDaiTouGarmentsCompanyLimitiedMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Noncurrent assets"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1579">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Current liabilities</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98C_ecustom--LiabilitiesOfDisposalGroupNotDiscontinuedOperationCurrent_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember__dei--LegalEntityAxis__custom--ShantouChenghaiDaiTouGarmentsCompanyLimitiedMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Current liabilities"><span style="font-family: Times New Roman, Times, Serif">(70,481</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Net assets</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98E_ecustom--AssetsOfDisposalGroupNotDiscontinuedOperation_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember__dei--LegalEntityAxis__custom--ShantouChenghaiDaiTouGarmentsCompanyLimitiedMember_pp0p0" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Net assets"><span style="font-family: Times New Roman, Times, Serif">602,544</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The consideration was at the fair value as of date of disposal, which was also the carrying value of DT, resulting <span id="xdx_90A_eus-gaap--DisposalGroupNotDiscontinuedOperationGainLossOnDisposal_pp0p0_do_c20200929__20201002__dei--LegalEntityAxis__custom--ShantouChenghaiDaiTouGarmentsCompanyLimitiedMember_znYeru4wFXvi" title="Gain or loss recognized on disposal">no</span> gain or loss recognized on the disposal.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Logistics Services Segment</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 90%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Financial position of HPF</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">November 16, 2020, date of disposal</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 80%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Current assets</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_988_ecustom--AssetsOfDisposalGroupNotDiscontinuedOperationCurrent_c20201116__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember__dei--LegalEntityAxis__custom--ShenzhenHuaPengFaLogisticCompanyLimitedMember_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Current assets"><span style="font-family: Times New Roman, Times, Serif">740,060</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Noncurrent assets</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_984_ecustom--DisposalGroupNotDiscontinuedOperationAssetsNoncurrent_c20201116__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember__dei--LegalEntityAxis__custom--ShenzhenHuaPengFaLogisticCompanyLimitedMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Noncurrent assets"><span style="font-family: Times New Roman, Times, Serif">42,658</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Current liabilities</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_982_ecustom--LiabilitiesOfDisposalGroupNotDiscontinuedOperationCurrent_c20201116__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember__dei--LegalEntityAxis__custom--ShenzhenHuaPengFaLogisticCompanyLimitedMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Current liabilities"><span style="font-family: Times New Roman, Times, Serif">(565,362</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Net assets</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_982_ecustom--AssetsOfDisposalGroupNotDiscontinuedOperation_c20201116__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember__dei--LegalEntityAxis__custom--ShenzhenHuaPengFaLogisticCompanyLimitedMember_pp0p0" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Net assets"><span style="font-family: Times New Roman, Times, Serif">217,356</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8AE_zcHM2TIqSaE2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The consideration was at the fair value as of date of disposal, which was also the carrying value of DT, resulting<span id="xdx_906_eus-gaap--DisposalGroupNotDiscontinuedOperationGainLossOnDisposal_pp0p0_do_c20201115__20201116__dei--LegalEntityAxis__custom--ShenzhenHuaPengFaLogisticCompanyLimitedMember_zNRACg6nKUj3" title="Gain or loss recognized on disposal"> no</span> gain or loss recognized on the disposal.</span></p>
</ATXG:DisposalGroupsNotDiscontinuedOperationsDisclosureTextBlock>
<ATXG:ScheduleOfDisposalGroupsNotDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_896_ecustom--ScheduleOfDisposalGroupsNotDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_zePGCFQgLHbj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline">Financial position of the entities at disposal date and gain or loss on disposal:</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Garment Manufacturing Segment</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8BD_zVVuFsubN5ol" style="display: none">SUMMARY OF FINANCIAL POSITION OF ENTITIES AND GAIN OR LOSS ON DISPOSAL</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 90%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Financial position of DT</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">September 30, 2020, date of disposal</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 80%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Current assets</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_987_ecustom--AssetsOfDisposalGroupNotDiscontinuedOperationCurrent_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember__dei--LegalEntityAxis__custom--ShantouChenghaiDaiTouGarmentsCompanyLimitiedMember_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Current assets"><span style="font-family: Times New Roman, Times, Serif">673,025</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Noncurrent assets</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_982_ecustom--DisposalGroupNotDiscontinuedOperationAssetsNoncurrent_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember__dei--LegalEntityAxis__custom--ShantouChenghaiDaiTouGarmentsCompanyLimitiedMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Noncurrent assets"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1579">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Current liabilities</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98C_ecustom--LiabilitiesOfDisposalGroupNotDiscontinuedOperationCurrent_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember__dei--LegalEntityAxis__custom--ShantouChenghaiDaiTouGarmentsCompanyLimitiedMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Current liabilities"><span style="font-family: Times New Roman, Times, Serif">(70,481</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Net assets</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98E_ecustom--AssetsOfDisposalGroupNotDiscontinuedOperation_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember__dei--LegalEntityAxis__custom--ShantouChenghaiDaiTouGarmentsCompanyLimitiedMember_pp0p0" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Net assets"><span style="font-family: Times New Roman, Times, Serif">602,544</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The consideration was at the fair value as of date of disposal, which was also the carrying value of DT, resulting <span id="xdx_90A_eus-gaap--DisposalGroupNotDiscontinuedOperationGainLossOnDisposal_pp0p0_do_c20200929__20201002__dei--LegalEntityAxis__custom--ShantouChenghaiDaiTouGarmentsCompanyLimitiedMember_znYeru4wFXvi" title="Gain or loss recognized on disposal">no</span> gain or loss recognized on the disposal.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Logistics Services Segment</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 90%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Financial position of HPF</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">November 16, 2020, date of disposal</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 80%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Current assets</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_988_ecustom--AssetsOfDisposalGroupNotDiscontinuedOperationCurrent_c20201116__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember__dei--LegalEntityAxis__custom--ShenzhenHuaPengFaLogisticCompanyLimitedMember_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Current assets"><span style="font-family: Times New Roman, Times, Serif">740,060</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Noncurrent assets</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_984_ecustom--DisposalGroupNotDiscontinuedOperationAssetsNoncurrent_c20201116__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember__dei--LegalEntityAxis__custom--ShenzhenHuaPengFaLogisticCompanyLimitedMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Noncurrent assets"><span style="font-family: Times New Roman, Times, Serif">42,658</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Current liabilities</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_982_ecustom--LiabilitiesOfDisposalGroupNotDiscontinuedOperationCurrent_c20201116__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember__dei--LegalEntityAxis__custom--ShenzhenHuaPengFaLogisticCompanyLimitedMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Current liabilities"><span style="font-family: Times New Roman, Times, Serif">(565,362</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Net assets</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_982_ecustom--AssetsOfDisposalGroupNotDiscontinuedOperation_c20201116__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember__dei--LegalEntityAxis__custom--ShenzhenHuaPengFaLogisticCompanyLimitedMember_pp0p0" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Net assets"><span style="font-family: Times New Roman, Times, Serif">217,356</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table>
</ATXG:ScheduleOfDisposalGroupsNotDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock>
<ATXG:AssetsOfDisposalGroupNotDiscontinuedOperationCurrent contextRef="AsOf2020-09-30_custom_GarmentManufacturingSegmentMember_custom_ShantouChenghaiDaiTouGarmentsCompanyLimitiedMember" decimals="0" unitRef="USD"> 673025 </ATXG:AssetsOfDisposalGroupNotDiscontinuedOperationCurrent>
<ATXG:LiabilitiesOfDisposalGroupNotDiscontinuedOperationCurrent contextRef="AsOf2020-09-30_custom_GarmentManufacturingSegmentMember_custom_ShantouChenghaiDaiTouGarmentsCompanyLimitiedMember" decimals="0" unitRef="USD"> -70481 </ATXG:LiabilitiesOfDisposalGroupNotDiscontinuedOperationCurrent>
<ATXG:AssetsOfDisposalGroupNotDiscontinuedOperation contextRef="AsOf2020-09-30_custom_GarmentManufacturingSegmentMember_custom_ShantouChenghaiDaiTouGarmentsCompanyLimitiedMember" decimals="0" unitRef="USD"> 602544 </ATXG:AssetsOfDisposalGroupNotDiscontinuedOperation>
<us-gaap:DisposalGroupNotDiscontinuedOperationGainLossOnDisposal contextRef="From2020-09-292020-10-02_custom_ShantouChenghaiDaiTouGarmentsCompanyLimitiedMember" decimals="0" unitRef="USD"> 0 </us-gaap:DisposalGroupNotDiscontinuedOperationGainLossOnDisposal>
<ATXG:AssetsOfDisposalGroupNotDiscontinuedOperationCurrent contextRef="AsOf2020-11-16_custom_LogisticServicesSegmentMember_custom_ShenzhenHuaPengFaLogisticCompanyLimitedMember" decimals="0" unitRef="USD"> 740060 </ATXG:AssetsOfDisposalGroupNotDiscontinuedOperationCurrent>
<ATXG:DisposalGroupNotDiscontinuedOperationAssetsNoncurrent contextRef="AsOf2020-11-16_custom_LogisticServicesSegmentMember_custom_ShenzhenHuaPengFaLogisticCompanyLimitedMember" decimals="0" unitRef="USD"> 42658 </ATXG:DisposalGroupNotDiscontinuedOperationAssetsNoncurrent>
<ATXG:LiabilitiesOfDisposalGroupNotDiscontinuedOperationCurrent contextRef="AsOf2020-11-16_custom_LogisticServicesSegmentMember_custom_ShenzhenHuaPengFaLogisticCompanyLimitedMember" decimals="0" unitRef="USD"> -565362 </ATXG:LiabilitiesOfDisposalGroupNotDiscontinuedOperationCurrent>
<ATXG:AssetsOfDisposalGroupNotDiscontinuedOperation contextRef="AsOf2020-11-16_custom_LogisticServicesSegmentMember_custom_ShenzhenHuaPengFaLogisticCompanyLimitedMember" decimals="0" unitRef="USD"> 217356 </ATXG:AssetsOfDisposalGroupNotDiscontinuedOperation>
<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_805_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zxYcWaOKF5pk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>5.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_821_zAihVwAKwyyd">RELATED PARTY TRANSACTIONS</span></b></span></td></tr> </table> <p id="xdx_890_ecustom--ScheduleOfRelatedPartiesTableTextBlock_zYKVXkyDbpzb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BD_zqnMoIKgK1S2" style="display: none">SCHEDULE OF RELATED PARTIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font-family: Times New Roman, Times, Serif; width: 4%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 50%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Name of Related Parties  </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 44%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Relationship with the Company</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_902_ecustom--NameOfRelatedParties_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember" title="Name of Related Parties">Zhida Hong</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90C_ecustom--RelationshipWithCompany_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember" title="Relationship with the Company">President, CEO, and a director of the Company</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_904_ecustom--NameOfRelatedParties_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongyeFinancialConsultingMember" title="Name of Related Parties">Hongye Financial Consulting (Shenzhen) Co., Ltd.</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_905_ecustom--RelationshipWithCompany_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongyeFinancialConsultingMember" title="Relationship with the Company">A company controlled by CEO, Mr. Zhida Hong</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90A_ecustom--NameOfRelatedParties_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongpengChenMember" title="Name of Related Parties">Zhongpeng Chen</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_903_ecustom--RelationshipWithCompany_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongpengChenMember" title="Relationship with the Company">A legal representative of HPF, became not a related party when HPF was disposed of in November, 2020</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_906_ecustom--NameOfRelatedParties_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BihuaYangMember" title="Name of Related Parties">Bihua Yang</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_908_ecustom--RelationshipWithCompany_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BihuaYangMember" title="Relationship with the Company">A legal representative of XKJ</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_907_ecustom--NameOfRelatedParties_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DewuHuangMember" title="Name of Related Parties">Dewu Huang</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_909_ecustom--RelationshipWithCompany_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DewuHuangMember" title="Relationship with the Company">A legal representative of YBY</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_905_ecustom--NameOfRelatedParties_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JinlongHuangMember" title="Name of Related Parties">Jinlong Huang</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_901_ecustom--RelationshipWithCompany_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JinlongHuangMember" title="Relationship with the Company">A spouse of legal representative of HSW</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company leases Shenzhen XKJ office rent-free from Bihua Yang.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In September, the Company disposed of $<span id="xdx_90F_eus-gaap--DisposalGroupIncludingDiscontinuedOperationInventory1_c20200930_pp0p0" title="Disposal of inventory">114,229</span> aged inventories in HSW to Mr. Jinlong Huang at cost with no gain or loss recognized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">The Company had the following related party balances at the end of the years:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> <span/></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"/> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 97%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Amount due from related party</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>2021</b></span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>2020</b></span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Hongye Financial Consulting (Shenzhen) Co., Ltd.</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_984_eus-gaap--DueFromRelatedPartiesCurrent_iI_pp0p0_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongyeFinancialConsultingMember_zNnYNytUGD89" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Amounts due from related parties"><span style="font: 10pt Times New Roman, Times, Serif">84,838</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Nil</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td id="xdx_987_eus-gaap--DueFromRelatedPartiesCurrent_iI_pp0p0_c20210331_zbrzcTji1eRg" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Amounts due from related parties"><span style="font: 10pt Times New Roman, Times, Serif">84,838</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Nil</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> </table><div style="margin-top: 0pt; clear: both; margin-bottom: 0pt"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_89B_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zDG6jIIE9Bu2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">Being lease of the quarter ended March 31, 2021 paid on behalf of Hongye Financial Consulting (Shenzhen) Co., Ltd. for the shared office in Shenzhen.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BC_zIgznOYOd301" style="display: none"> SCHEDULE OF RELATED PARTIES TRANSACTIONS</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"/> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 97%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Related party debt</span></td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: justify"><span id="xdx_F4D_z00GEYJvKN97" style="font-family: Times New Roman, Times, Serif">Zhida Hong (1)</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_986_eus-gaap--DueToRelatedPartiesCurrent_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">3,727,371</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98A_eus-gaap--DueToRelatedPartiesCurrent_c20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">5,043,489</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F43_zSNgWpl2uwGh" style="font-family: Times New Roman, Times, Serif">Bihua Yang (2)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_989_eus-gaap--DueToRelatedPartiesCurrent_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BihuaYangMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">370,523</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98E_eus-gaap--DueToRelatedPartiesCurrent_c20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BihuaYangMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1639">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F4B_zhzEqPRyPlQ7" style="font-family: Times New Roman, Times, Serif">Dewu Huang (3)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98A_eus-gaap--DueToRelatedPartiesCurrent_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DewuHuangMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">712,064</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98D_eus-gaap--DueToRelatedPartiesCurrent_c20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DewuHuangMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">81,287</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Zhongpeng Chen</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_985_eus-gaap--DueToRelatedPartiesCurrent_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongpengChenMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1645">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_986_eus-gaap--DueToRelatedPartiesCurrent_c20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongpengChenMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">160,427</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Jinlong Huang</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_987_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JinlongHuangMember_zkz3lCntH5ck" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">104,006</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98A_eus-gaap--DueToRelatedPartiesCurrent_c20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JinlongHuangMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">144,237</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98C_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210331_zd32xOp381ul" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">4,913,964</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_981_eus-gaap--DueToRelatedPartiesCurrent_c20200331_pp0p0" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">5,429,440</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font-family: Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F03_ztl1Tdp7cTK4" style="font: 10pt Times New Roman, Times, Serif">(1)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1B_zPydzyUQgkv1" style="font: 10pt Times New Roman, Times, Serif">The decrease was due to net repayment of debt due to Zhida Hong. During years ended March 31, 2021, the Company received financial support of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVElFUyBUUkFOU0FDVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_eus-gaap--ProceedsFromRelatedPartyDebt_pn5n6_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_zmhmNwUldzff" title="Proceeds from related party debt">2.2</span> million from Zhida Hong and repaid $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVElFUyBUUkFOU0FDVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--RepaymentsOfRelatedPartyDebt_pn5n6_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_z5xT6a8ZTnsi" title="Repayments of related party debt">3.6</span> million of debts due to him.</span></td></tr><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F03_zu42VZO6Ojge" style="font: 10pt Times New Roman, Times, Serif">(2)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1E_z3GjGOx3G2se" style="font: 10pt Times New Roman, Times, Serif">Being financial support from Bihua Yang for XKJ’s daily operation.</span></td></tr><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F0E_zUAVddtBXBbg" style="font: 10pt Times New Roman, Times, Serif">(3)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F19_zK1BXDUhNQc8" style="font: 10pt Times New Roman, Times, Serif">The increase of related party debt was additional financial support provided by Dewu Huang for YBY’s daily operation.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">The borrowing balances of related party are unsecured, non-interest bearing and repayable on demand.</span></p>
</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
<ATXG:ScheduleOfRelatedPartiesTableTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_890_ecustom--ScheduleOfRelatedPartiesTableTextBlock_zYKVXkyDbpzb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BD_zqnMoIKgK1S2" style="display: none">SCHEDULE OF RELATED PARTIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font-family: Times New Roman, Times, Serif; width: 4%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 50%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Name of Related Parties  </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 44%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Relationship with the Company</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_902_ecustom--NameOfRelatedParties_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember" title="Name of Related Parties">Zhida Hong</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90C_ecustom--RelationshipWithCompany_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember" title="Relationship with the Company">President, CEO, and a director of the Company</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_904_ecustom--NameOfRelatedParties_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongyeFinancialConsultingMember" title="Name of Related Parties">Hongye Financial Consulting (Shenzhen) Co., Ltd.</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_905_ecustom--RelationshipWithCompany_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongyeFinancialConsultingMember" title="Relationship with the Company">A company controlled by CEO, Mr. Zhida Hong</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90A_ecustom--NameOfRelatedParties_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongpengChenMember" title="Name of Related Parties">Zhongpeng Chen</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_903_ecustom--RelationshipWithCompany_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongpengChenMember" title="Relationship with the Company">A legal representative of HPF, became not a related party when HPF was disposed of in November, 2020</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_906_ecustom--NameOfRelatedParties_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BihuaYangMember" title="Name of Related Parties">Bihua Yang</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_908_ecustom--RelationshipWithCompany_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BihuaYangMember" title="Relationship with the Company">A legal representative of XKJ</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_907_ecustom--NameOfRelatedParties_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DewuHuangMember" title="Name of Related Parties">Dewu Huang</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_909_ecustom--RelationshipWithCompany_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DewuHuangMember" title="Relationship with the Company">A legal representative of YBY</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_905_ecustom--NameOfRelatedParties_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JinlongHuangMember" title="Name of Related Parties">Jinlong Huang</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_901_ecustom--RelationshipWithCompany_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JinlongHuangMember" title="Relationship with the Company">A spouse of legal representative of HSW</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company leases Shenzhen XKJ office rent-free from Bihua Yang.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In September, the Company disposed of $<span id="xdx_90F_eus-gaap--DisposalGroupIncludingDiscontinuedOperationInventory1_c20200930_pp0p0" title="Disposal of inventory">114,229</span> aged inventories in HSW to Mr. Jinlong Huang at cost with no gain or loss recognized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">The Company had the following related party balances at the end of the years:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> <span/></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"/> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 97%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Amount due from related party</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>2021</b></span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>2020</b></span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Hongye Financial Consulting (Shenzhen) Co., Ltd.</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td id="xdx_984_eus-gaap--DueFromRelatedPartiesCurrent_iI_pp0p0_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongyeFinancialConsultingMember_zNnYNytUGD89" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Amounts due from related parties"><span style="font: 10pt Times New Roman, Times, Serif">84,838</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Nil</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td id="xdx_987_eus-gaap--DueFromRelatedPartiesCurrent_iI_pp0p0_c20210331_zbrzcTji1eRg" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Amounts due from related parties"><span style="font: 10pt Times New Roman, Times, Serif">84,838</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Nil</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> </table><div style="margin-top: 0pt; clear: both; margin-bottom: 0pt"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_89B_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zDG6jIIE9Bu2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">Being lease of the quarter ended March 31, 2021 paid on behalf of Hongye Financial Consulting (Shenzhen) Co., Ltd. for the shared office in Shenzhen.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BC_zIgznOYOd301" style="display: none"> SCHEDULE OF RELATED PARTIES TRANSACTIONS</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"/> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 97%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Related party debt</span></td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: justify"><span id="xdx_F4D_z00GEYJvKN97" style="font-family: Times New Roman, Times, Serif">Zhida Hong (1)</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_986_eus-gaap--DueToRelatedPartiesCurrent_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">3,727,371</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98A_eus-gaap--DueToRelatedPartiesCurrent_c20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">5,043,489</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F43_zSNgWpl2uwGh" style="font-family: Times New Roman, Times, Serif">Bihua Yang (2)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_989_eus-gaap--DueToRelatedPartiesCurrent_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BihuaYangMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">370,523</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98E_eus-gaap--DueToRelatedPartiesCurrent_c20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BihuaYangMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1639">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F4B_zhzEqPRyPlQ7" style="font-family: Times New Roman, Times, Serif">Dewu Huang (3)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98A_eus-gaap--DueToRelatedPartiesCurrent_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DewuHuangMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">712,064</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98D_eus-gaap--DueToRelatedPartiesCurrent_c20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DewuHuangMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">81,287</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Zhongpeng Chen</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_985_eus-gaap--DueToRelatedPartiesCurrent_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongpengChenMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1645">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_986_eus-gaap--DueToRelatedPartiesCurrent_c20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongpengChenMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">160,427</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Jinlong Huang</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_987_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JinlongHuangMember_zkz3lCntH5ck" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">104,006</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98A_eus-gaap--DueToRelatedPartiesCurrent_c20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JinlongHuangMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">144,237</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98C_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210331_zd32xOp381ul" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">4,913,964</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_981_eus-gaap--DueToRelatedPartiesCurrent_c20200331_pp0p0" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">5,429,440</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font-family: Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F03_ztl1Tdp7cTK4" style="font: 10pt Times New Roman, Times, Serif">(1)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1B_zPydzyUQgkv1" style="font: 10pt Times New Roman, Times, Serif">The decrease was due to net repayment of debt due to Zhida Hong. During years ended March 31, 2021, the Company received financial support of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVElFUyBUUkFOU0FDVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_eus-gaap--ProceedsFromRelatedPartyDebt_pn5n6_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_zmhmNwUldzff" title="Proceeds from related party debt">2.2</span> million from Zhida Hong and repaid $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVElFUyBUUkFOU0FDVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--RepaymentsOfRelatedPartyDebt_pn5n6_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_z5xT6a8ZTnsi" title="Repayments of related party debt">3.6</span> million of debts due to him.</span></td></tr><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F03_zu42VZO6Ojge" style="font: 10pt Times New Roman, Times, Serif">(2)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1E_z3GjGOx3G2se" style="font: 10pt Times New Roman, Times, Serif">Being financial support from Bihua Yang for XKJ’s daily operation.</span></td></tr><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F0E_zUAVddtBXBbg" style="font: 10pt Times New Roman, Times, Serif">(3)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F19_zK1BXDUhNQc8" style="font: 10pt Times New Roman, Times, Serif">The increase of related party debt was additional financial support provided by Dewu Huang for YBY’s daily operation.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">The borrowing balances of related party are unsecured, non-interest bearing and repayable on demand.</span></p>
</ATXG:ScheduleOfRelatedPartiesTableTextBlock>
<ATXG:NameOfRelatedParties contextRef="From2020-04-012021-03-31_custom_ZhidaHongMember"> Zhida Hong </ATXG:NameOfRelatedParties>
<ATXG:RelationshipWithCompany contextRef="From2020-04-012021-03-31_custom_ZhidaHongMember"> President, CEO, and a director of the Company </ATXG:RelationshipWithCompany>
<ATXG:NameOfRelatedParties contextRef="From2020-04-012021-03-31_custom_HongyeFinancialConsultingMember"> Hongye Financial Consulting (Shenzhen) Co., Ltd. </ATXG:NameOfRelatedParties>
<ATXG:RelationshipWithCompany contextRef="From2020-04-012021-03-31_custom_HongyeFinancialConsultingMember"> A company controlled by CEO, Mr. Zhida Hong </ATXG:RelationshipWithCompany>
<ATXG:NameOfRelatedParties contextRef="From2020-04-012021-03-31_custom_ZhongpengChenMember"> Zhongpeng Chen </ATXG:NameOfRelatedParties>
<ATXG:RelationshipWithCompany contextRef="From2020-04-012021-03-31_custom_ZhongpengChenMember"> A legal representative of HPF, became not a related party when HPF was disposed of in November, 2020 </ATXG:RelationshipWithCompany>
<ATXG:NameOfRelatedParties contextRef="From2020-04-012021-03-31_custom_BihuaYangMember"> Bihua Yang </ATXG:NameOfRelatedParties>
<ATXG:RelationshipWithCompany contextRef="From2020-04-012021-03-31_custom_BihuaYangMember"> A legal representative of XKJ </ATXG:RelationshipWithCompany>
<ATXG:NameOfRelatedParties contextRef="From2020-04-012021-03-31_custom_DewuHuangMember"> Dewu Huang </ATXG:NameOfRelatedParties>
<ATXG:RelationshipWithCompany contextRef="From2020-04-012021-03-31_custom_DewuHuangMember"> A legal representative of YBY </ATXG:RelationshipWithCompany>
<ATXG:NameOfRelatedParties contextRef="From2020-04-012021-03-31_custom_JinlongHuangMember"> Jinlong Huang </ATXG:NameOfRelatedParties>
<ATXG:RelationshipWithCompany contextRef="From2020-04-012021-03-31_custom_JinlongHuangMember"> A spouse of legal representative of HSW </ATXG:RelationshipWithCompany>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationInventory1 contextRef="AsOf2020-09-30" decimals="0" unitRef="USD"> 114229 </us-gaap:DisposalGroupIncludingDiscontinuedOperationInventory1>
<us-gaap:DueFromRelatedPartiesCurrent contextRef="AsOf2021-03-31_custom_HongyeFinancialConsultingMember" decimals="0" unitRef="USD"> 84838 </us-gaap:DueFromRelatedPartiesCurrent>
<us-gaap:DueFromRelatedPartiesCurrent contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 84838 </us-gaap:DueFromRelatedPartiesCurrent>
<us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_89B_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zDG6jIIE9Bu2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">Being lease of the quarter ended March 31, 2021 paid on behalf of Hongye Financial Consulting (Shenzhen) Co., Ltd. for the shared office in Shenzhen.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BC_zIgznOYOd301" style="display: none"> SCHEDULE OF RELATED PARTIES TRANSACTIONS</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"/> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 97%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Related party debt</span></td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: justify"><span id="xdx_F4D_z00GEYJvKN97" style="font-family: Times New Roman, Times, Serif">Zhida Hong (1)</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_986_eus-gaap--DueToRelatedPartiesCurrent_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">3,727,371</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98A_eus-gaap--DueToRelatedPartiesCurrent_c20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">5,043,489</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F43_zSNgWpl2uwGh" style="font-family: Times New Roman, Times, Serif">Bihua Yang (2)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_989_eus-gaap--DueToRelatedPartiesCurrent_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BihuaYangMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">370,523</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98E_eus-gaap--DueToRelatedPartiesCurrent_c20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BihuaYangMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1639">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F4B_zhzEqPRyPlQ7" style="font-family: Times New Roman, Times, Serif">Dewu Huang (3)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98A_eus-gaap--DueToRelatedPartiesCurrent_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DewuHuangMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">712,064</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98D_eus-gaap--DueToRelatedPartiesCurrent_c20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DewuHuangMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">81,287</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Zhongpeng Chen</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_985_eus-gaap--DueToRelatedPartiesCurrent_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongpengChenMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1645">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_986_eus-gaap--DueToRelatedPartiesCurrent_c20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongpengChenMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">160,427</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Jinlong Huang</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_987_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JinlongHuangMember_zkz3lCntH5ck" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">104,006</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98A_eus-gaap--DueToRelatedPartiesCurrent_c20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JinlongHuangMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">144,237</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98C_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210331_zd32xOp381ul" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">4,913,964</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_981_eus-gaap--DueToRelatedPartiesCurrent_c20200331_pp0p0" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Amounts due to related parties"><span style="font-family: Times New Roman, Times, Serif">5,429,440</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font-family: Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F03_ztl1Tdp7cTK4" style="font: 10pt Times New Roman, Times, Serif">(1)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1B_zPydzyUQgkv1" style="font: 10pt Times New Roman, Times, Serif">The decrease was due to net repayment of debt due to Zhida Hong. During years ended March 31, 2021, the Company received financial support of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVElFUyBUUkFOU0FDVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_eus-gaap--ProceedsFromRelatedPartyDebt_pn5n6_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_zmhmNwUldzff" title="Proceeds from related party debt">2.2</span> million from Zhida Hong and repaid $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVElFUyBUUkFOU0FDVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--RepaymentsOfRelatedPartyDebt_pn5n6_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_z5xT6a8ZTnsi" title="Repayments of related party debt">3.6</span> million of debts due to him.</span></td></tr><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F03_zu42VZO6Ojge" style="font: 10pt Times New Roman, Times, Serif">(2)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1E_z3GjGOx3G2se" style="font: 10pt Times New Roman, Times, Serif">Being financial support from Bihua Yang for XKJ’s daily operation.</span></td></tr><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F0E_zUAVddtBXBbg" style="font: 10pt Times New Roman, Times, Serif">(3)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F19_zK1BXDUhNQc8" style="font: 10pt Times New Roman, Times, Serif">The increase of related party debt was additional financial support provided by Dewu Huang for YBY’s daily operation.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">The borrowing balances of related party are unsecured, non-interest bearing and repayable on demand.</span></p>
</us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-03-31_custom_ZhidaHongMember" decimals="0" unitRef="USD"> 3727371 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2020-03-31_custom_ZhidaHongMember" decimals="0" unitRef="USD"> 5043489 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-03-31_custom_BihuaYangMember" decimals="0" unitRef="USD"> 370523 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-03-31_custom_DewuHuangMember" decimals="0" unitRef="USD"> 712064 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2020-03-31_custom_DewuHuangMember" decimals="0" unitRef="USD"> 81287 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2020-03-31_custom_ZhongpengChenMember" decimals="0" unitRef="USD"> 160427 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-03-31_custom_JinlongHuangMember" decimals="0" unitRef="USD"> 104006 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2020-03-31_custom_JinlongHuangMember" decimals="0" unitRef="USD"> 144237 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 4913964 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 5429440 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:ProceedsFromRelatedPartyDebt contextRef="From2020-04-012021-03-31_custom_ZhidaHongMember" decimals="-5" unitRef="USD"> 2200000 </us-gaap:ProceedsFromRelatedPartyDebt>
<us-gaap:RepaymentsOfRelatedPartyDebt contextRef="From2020-04-012021-03-31_custom_ZhidaHongMember" decimals="-5" unitRef="USD"> 3600000 </us-gaap:RepaymentsOfRelatedPartyDebt>
<us-gaap:InventoryDisclosureTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_80C_eus-gaap--InventoryDisclosureTextBlock_z4uOwetzmUs5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>6.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_82A_zydLEcsHbk6h">INVENTORIES</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_894_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zvIss007iJla" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">Inventories consist of the following as of March 31, 2021 and 2020:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B1_zKGYqpdRmNA3" style="display: none">SCHEDULE OF INVENTORIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 97%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Raw materials</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_988_eus-gaap--InventoryRawMaterialsAndSupplies_iI_dxL_c20210331_zSy9UbMf2L8j" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Raw materials::XDX::234%2C870"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1668">234,871</span></span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_981_eus-gaap--InventoryRawMaterialsAndSupplies_iI_c20200331_zsxQCVyNPeEd" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">230,742</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Work in progress</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eus-gaap--InventoryWorkInProcess_iI_c20210331_zzSWitn5BpU7" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Work in progress"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1671">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_988_eus-gaap--InventoryWorkInProcess_iI_c20200331_zhqCmy5b9xo2" style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">62,150</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Finished goods</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eus-gaap--InventoryFinishedGoods_iI_c20210331_zxND7nLV6lmg" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Finished goods"><span style="font-family: Times New Roman, Times, Serif">35,564</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98C_eus-gaap--InventoryFinishedGoods_iI_c20200331_zGzzuzjDyFL5" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">54,639</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Total inventories</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_983_eus-gaap--InventoryNet_iI_c20210331_z7sKJbyOZy5j" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total inventories"><span style="font-family: Times New Roman, Times, Serif">270,434</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98F_eus-gaap--InventoryNet_iI_c20200331_zcaQEn3AWfj2" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">347,531</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A6_z6DVZc3yPEe8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">There is <span id="xdx_90D_eus-gaap--InventoryWriteDown_pp0p0_do_c20200401__20210331_z1uUrboDVAF2" title="Inventory write-downs"><span id="xdx_905_eus-gaap--InventoryWriteDown_pp0p0_do_c20190401__20200331_zgyoRBrBySS6" title="Inventory write-downs">no</span></span> inventory write-downs for the years ended March 31, 2021 and 2020.</span></p>
</us-gaap:InventoryDisclosureTextBlock>
<us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_894_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zvIss007iJla" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">Inventories consist of the following as of March 31, 2021 and 2020:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B1_zKGYqpdRmNA3" style="display: none">SCHEDULE OF INVENTORIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 97%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Raw materials</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_988_eus-gaap--InventoryRawMaterialsAndSupplies_iI_dxL_c20210331_zSy9UbMf2L8j" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Raw materials::XDX::234%2C870"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1668">234,871</span></span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_981_eus-gaap--InventoryRawMaterialsAndSupplies_iI_c20200331_zsxQCVyNPeEd" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">230,742</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Work in progress</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eus-gaap--InventoryWorkInProcess_iI_c20210331_zzSWitn5BpU7" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Work in progress"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1671">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_988_eus-gaap--InventoryWorkInProcess_iI_c20200331_zhqCmy5b9xo2" style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">62,150</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Finished goods</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eus-gaap--InventoryFinishedGoods_iI_c20210331_zxND7nLV6lmg" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Finished goods"><span style="font-family: Times New Roman, Times, Serif">35,564</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98C_eus-gaap--InventoryFinishedGoods_iI_c20200331_zGzzuzjDyFL5" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">54,639</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Total inventories</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_983_eus-gaap--InventoryNet_iI_c20210331_z7sKJbyOZy5j" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total inventories"><span style="font-family: Times New Roman, Times, Serif">270,434</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98F_eus-gaap--InventoryNet_iI_c20200331_zcaQEn3AWfj2" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">347,531</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table>
</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
<us-gaap:InventoryRawMaterialsAndSupplies contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 230742 </us-gaap:InventoryRawMaterialsAndSupplies>
<us-gaap:InventoryWorkInProcess contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 62150 </us-gaap:InventoryWorkInProcess>
<us-gaap:InventoryFinishedGoods contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 35564 </us-gaap:InventoryFinishedGoods>
<us-gaap:InventoryFinishedGoods contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 54639 </us-gaap:InventoryFinishedGoods>
<us-gaap:InventoryNet contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 270434 </us-gaap:InventoryNet>
<us-gaap:InventoryNet contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 347531 </us-gaap:InventoryNet>
<us-gaap:InventoryWriteDown contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> 0 </us-gaap:InventoryWriteDown>
<us-gaap:InventoryWriteDown contextRef="From2019-04-012020-03-31" decimals="0" unitRef="USD"> 0 </us-gaap:InventoryWriteDown>
<ATXG:AdvancesToSuppliersTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_80A_ecustom--AdvancesToSuppliersTextBlock_zrPciDmKk9c4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>7.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_826_zM2owzAMw3B2">ADVANCES TO SUPPLIERS</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company has made advances to third-party suppliers in advance of receiving inventory parts. These advances are generally made to expedite the delivery of required inventory when needed and to help to ensure priority and preferential pricing on such inventory. The amounts advanced to suppliers are fully refundable on demand.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company reviews a supplier’s credit history and background information before advancing a payment. If the financial condition of its suppliers were to deteriorate, resulting in an impairment of their ability to deliver goods or provide services, the Company would recognize bad debt expense in the period they are considered unlikely to be collected.</span></p>
</ATXG:AdvancesToSuppliersTextBlock>
<us-gaap:LoansNotesTradeAndOtherReceivablesExcludingAllowanceForCreditLossesTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_806_eus-gaap--LoansNotesTradeAndOtherReceivablesExcludingAllowanceForCreditLossesTextBlock_zvV3xYEVpZGj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0; background-color: white"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>8.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_826_z00lcyEbO512">PREPAYMENTS AND OTHER RECEIVABLES</span></b></span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_89F_ecustom--ScheduleOfPrepaymentsAndOtherReceivablesTableTextBlock_zDSiGJww3fD3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">Prepayments and other receivables consists of the following as of March 31, 2021 and 2020:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B6_zuTqZr7isFn8" style="display: none">SCHEDULE OF PREPAYMENTS AND OTHER RECEIVABLES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 97%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49E_20210331_zTtHXfrSOCue" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49C_20200331_zbg1sjPLi9M8" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_406_eus-gaap--DepositAssets_iI_pp0p0_maORNCzmzL_maPEAOAzeeS_msPAORziKq_maPAORzYui_znjFW6YwbRTk" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Deposit</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">155,830</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">123,965</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_406_ecustom--ReceivableOfConsiderationOnDisposalsOfSubsidiaries_iI_pp0p0_maORNCzmzL_maPEAOAzeeS_msPAORziKq_maPAORzYui_ziM0oAT8AISg" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Receivable of consideration on disposal of subsidiaries</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">258,929</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1694"> </span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40A_eus-gaap--OtherReceivablesGrossCurrent_iI_pp0p0_maORNCzmzL_maPEAOAzeeS_msPAORziKq_maPAORzYui_zPjgPG07Vqhd" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Other receivables</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">269,402</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">108,009</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_403_ecustom--PrepaymentsAndOtherReceivables_iTI_pp0p0_mtPAORzYui_zwQODLLXnzNf" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif">Prepayments and other receivables</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">684,161</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">231,974</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"/> <p id="xdx_8AB_zvRhwsDw63Ok" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p>
</us-gaap:LoansNotesTradeAndOtherReceivablesExcludingAllowanceForCreditLossesTextBlock>
<ATXG:ScheduleOfPrepaymentsAndOtherReceivablesTableTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_89F_ecustom--ScheduleOfPrepaymentsAndOtherReceivablesTableTextBlock_zDSiGJww3fD3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">Prepayments and other receivables consists of the following as of March 31, 2021 and 2020:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B6_zuTqZr7isFn8" style="display: none">SCHEDULE OF PREPAYMENTS AND OTHER RECEIVABLES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 97%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49E_20210331_zTtHXfrSOCue" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49C_20200331_zbg1sjPLi9M8" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_406_eus-gaap--DepositAssets_iI_pp0p0_maORNCzmzL_maPEAOAzeeS_msPAORziKq_maPAORzYui_znjFW6YwbRTk" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Deposit</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">155,830</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">123,965</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_406_ecustom--ReceivableOfConsiderationOnDisposalsOfSubsidiaries_iI_pp0p0_maORNCzmzL_maPEAOAzeeS_msPAORziKq_maPAORzYui_ziM0oAT8AISg" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Receivable of consideration on disposal of subsidiaries</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">258,929</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1694"> </span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40A_eus-gaap--OtherReceivablesGrossCurrent_iI_pp0p0_maORNCzmzL_maPEAOAzeeS_msPAORziKq_maPAORzYui_zPjgPG07Vqhd" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Other receivables</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">269,402</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">108,009</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_403_ecustom--PrepaymentsAndOtherReceivables_iTI_pp0p0_mtPAORzYui_zwQODLLXnzNf" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif">Prepayments and other receivables</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">684,161</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">231,974</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"/>
</ATXG:ScheduleOfPrepaymentsAndOtherReceivablesTableTextBlock>
<us-gaap:DepositAssets contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 155830 </us-gaap:DepositAssets>
<us-gaap:DepositAssets contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 123965 </us-gaap:DepositAssets>
<ATXG:ReceivableOfConsiderationOnDisposalsOfSubsidiaries contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 258929 </ATXG:ReceivableOfConsiderationOnDisposalsOfSubsidiaries>
<us-gaap:OtherReceivablesGrossCurrent contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 269402 </us-gaap:OtherReceivablesGrossCurrent>
<us-gaap:OtherReceivablesGrossCurrent contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 108009 </us-gaap:OtherReceivablesGrossCurrent>
<ATXG:PrepaymentsAndOtherReceivables contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 684161 </ATXG:PrepaymentsAndOtherReceivables>
<ATXG:PrepaymentsAndOtherReceivables contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 231974 </ATXG:PrepaymentsAndOtherReceivables>
<us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_80D_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_z5oYfdwujSQj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif"><b>9.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span>PLANT AND EQUIPMENT</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_820_zP75nY0kBTsl" style="display: none">PROPERTY, PLANT AND EQUIPMENT</span> </span></p> <p id="xdx_89A_eus-gaap--PropertyPlantAndEquipmentTextBlock_zmFEYspGZ4wg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">Plant and equipment consists of the following as of March 31, 2021 and 2020:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B0_zQBdqksK95z7" style="display: none">SCHEDULE OF PLANT AND EQUIPMENT</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 97%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">2021</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">2020</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Production plant</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif">$ </span></td> <td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zw7CDXUzaWE" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Plant and equipment, gross"><span style="font: 10pt Times New Roman, Times, Serif">71,642</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif">$ </span></td> <td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_c20200331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_pp0p0" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Plant and equipment, gross"><span style="font: 10pt Times New Roman, Times, Serif">67,247 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Motor vehicles</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehiclesMember_zaAOWTRMOl8h" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Plant and equipment, gross"><span style="font: 10pt Times New Roman, Times, Serif">1,020,893</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_c20200331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehiclesMember_pp0p0" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Plant and equipment, gross"><span style="font: 10pt Times New Roman, Times, Serif">868,743 </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Office equipment</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zKkpeLaKXSL2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Plant and equipment, gross"><span style="font: 10pt Times New Roman, Times, Serif">14,073</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentGross_c20200331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_pp0p0" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Plant and equipment, gross"><span style="font: 10pt Times New Roman, Times, Serif">19,471 </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20210331_zJhADmCFETu3" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Plant and equipment, gross"><span style="font: 10pt Times New Roman, Times, Serif">1,106,608</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_c20200331_pp0p0" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right" title="Plant and equipment, gross"><span style="font: 10pt Times New Roman, Times, Serif">955,461 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Less: accumulated depreciation</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20210331_zqgjxVyNJ2Rg" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Less: accumulated depreciation"><span style="font: 10pt Times New Roman, Times, Serif">(312,631</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20200331_ztcy72o6QxJ1" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right" title="Less: accumulated depreciation"><span style="font: 10pt Times New Roman, Times, Serif">(370,442 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Plant and equipment, net</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">$ </span></td> <td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentNet_c20210331_pp0p0" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Plant and equipment, net"><span style="font: 10pt Times New Roman, Times, Serif">793,977</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">$ </span></td> <td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentNet_c20200331_pp0p0" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right" title="Plant and equipment, net"><span style="font: 10pt Times New Roman, Times, Serif">585,019 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A1_z0JtAsHvcpg6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Depreciation expense for the years ended March 31, 2021 and 2020 was $<span id="xdx_904_ecustom--DepreciationOnProperty_pp0p0_c20200401__20210331_zKN7wWUzHHC3" title="Depreciation expense">101,014</span> and $<span id="xdx_90B_ecustom--DepreciationOnProperty_pp0p0_c20190401__20200331_zz6f6MPk2Ewe" title="Depreciation expense">114,391</span>, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p>
</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
<us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_89A_eus-gaap--PropertyPlantAndEquipmentTextBlock_zmFEYspGZ4wg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">Plant and equipment consists of the following as of March 31, 2021 and 2020:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B0_zQBdqksK95z7" style="display: none">SCHEDULE OF PLANT AND EQUIPMENT</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 97%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">2021</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">2020</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Production plant</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif">$ </span></td> <td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zw7CDXUzaWE" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Plant and equipment, gross"><span style="font: 10pt Times New Roman, Times, Serif">71,642</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif">$ </span></td> <td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_c20200331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_pp0p0" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Plant and equipment, gross"><span style="font: 10pt Times New Roman, Times, Serif">67,247 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Motor vehicles</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehiclesMember_zaAOWTRMOl8h" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Plant and equipment, gross"><span style="font: 10pt Times New Roman, Times, Serif">1,020,893</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_c20200331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehiclesMember_pp0p0" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Plant and equipment, gross"><span style="font: 10pt Times New Roman, Times, Serif">868,743 </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Office equipment</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zKkpeLaKXSL2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Plant and equipment, gross"><span style="font: 10pt Times New Roman, Times, Serif">14,073</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentGross_c20200331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_pp0p0" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Plant and equipment, gross"><span style="font: 10pt Times New Roman, Times, Serif">19,471 </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20210331_zJhADmCFETu3" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Plant and equipment, gross"><span style="font: 10pt Times New Roman, Times, Serif">1,106,608</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_c20200331_pp0p0" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right" title="Plant and equipment, gross"><span style="font: 10pt Times New Roman, Times, Serif">955,461 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Less: accumulated depreciation</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20210331_zqgjxVyNJ2Rg" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Less: accumulated depreciation"><span style="font: 10pt Times New Roman, Times, Serif">(312,631</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20200331_ztcy72o6QxJ1" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right" title="Less: accumulated depreciation"><span style="font: 10pt Times New Roman, Times, Serif">(370,442 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Plant and equipment, net</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">$ </span></td> <td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentNet_c20210331_pp0p0" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Plant and equipment, net"><span style="font: 10pt Times New Roman, Times, Serif">793,977</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">$ </span></td> <td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentNet_c20200331_pp0p0" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right" title="Plant and equipment, net"><span style="font: 10pt Times New Roman, Times, Serif">585,019 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> </table>
</us-gaap:PropertyPlantAndEquipmentTextBlock>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-03-31_us-gaap_EquipmentMember" decimals="0" unitRef="USD"> 71642 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2020-03-31_us-gaap_EquipmentMember" decimals="0" unitRef="USD"> 67247 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-03-31_custom_MotorVehiclesMember" decimals="0" unitRef="USD"> 1020893 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2020-03-31_custom_MotorVehiclesMember" decimals="0" unitRef="USD"> 868743 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-03-31_us-gaap_OfficeEquipmentMember" decimals="0" unitRef="USD"> 14073 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2020-03-31_us-gaap_OfficeEquipmentMember" decimals="0" unitRef="USD"> 19471 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 1106608 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 955461 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 312631 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 370442 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 793977 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 585019 </us-gaap:PropertyPlantAndEquipmentNet>
<ATXG:DepreciationOnProperty contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> 101014 </ATXG:DepreciationOnProperty>
<ATXG:DepreciationOnProperty contextRef="From2019-04-012020-03-31" decimals="0" unitRef="USD"> 114391 </ATXG:DepreciationOnProperty>
<us-gaap:ShortTermDebtTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_800_eus-gaap--ShortTermDebtTextBlock_zeKnJ8sr4MJc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>10.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_82D_zV1M9peTu0jb">SHORT-TERM BANK LOAN</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In September 2018, HSW, a subsidiary of the Company entered into a facility agreement with Dongguan Agricultural Commercial Bank and obtained a line of credit, which allows the Company to borrow up to approximately $<span id="xdx_90B_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_c20180930__us-gaap--TypeOfArrangementAxis__custom--FacilityAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DongguanAgriculturalCommercialBankMember_zg8gqyLGjZ5l" title="Line of credit maximum borrowing capacity">212,334</span> (RMB<span id="xdx_902_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_uRMB_c20180930__us-gaap--TypeOfArrangementAxis__custom--FacilityAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DongguanAgriculturalCommercialBankMember__us-gaap--AwardTypeAxis__custom--ChineseYuanCurrencyExchangeMember_zqbDtEVLZvjh" title="Line of credit maximum borrowing capacity">1,500,000</span>) for daily operations with fixed interest rate of <span id="xdx_90B_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_pid_dp_upercentage_c20180901__20180930__us-gaap--TypeOfArrangementAxis__custom--FacilityAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DongguanAgriculturalCommercialBankMember_zJqv6macWVsd" title="Line of credit facility, interest rate">6.96</span>% per annum. The loans are guaranteed at no cost by legal representative of HSW. As of March 31, 2020, the Company has borrowed $<span id="xdx_903_eus-gaap--LinesOfCreditCurrent_iI_pp0p0_c20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DongguanAgriculturalCommercialBankMember__us-gaap--TypeOfArrangementAxis__custom--FacilityAgreementMember_zXYmokAry6Ga" title="Line of credit outstanding value">211,868</span> (RMB<span id="xdx_90F_eus-gaap--LinesOfCreditCurrent_iI_pp0p0_uRMB_c20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DongguanAgriculturalCommercialBankMember__us-gaap--TypeOfArrangementAxis__custom--FacilityAgreementMember__us-gaap--AwardTypeAxis__custom--ChineseYuanCurrencyExchangeMember_zVYuHSJEfPz" title="Line of credit outstanding value">1,500,000</span>) under this line of credit. In<span id="xdx_900_ecustom--LineOfCreditFacilityExpirationMonthYear_dd_c20190401__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DongguanAgriculturalCommercialBankMember__us-gaap--TypeOfArrangementAxis__custom--FacilityAgreementMember_zLepbc5Z2zv" title="Line of credit facility, maturity month year"> September 2020</span>, the Company fully repaid the outstanding loan and this line of credit was cancelled.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In August 2019, HSW entered into a facility agreement with Agricultural Bank of China and obtained a line of credit, which allows the Company to borrow up to approximately $<span id="xdx_905_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_c20190831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DongguanAgriculturalBankOfChinaMember__us-gaap--TypeOfArrangementAxis__custom--NewFacilityAgreementMember_zNBiYySkAT4k" title="Line of credit maximum borrowing capacity">147,264</span> (RMB<span id="xdx_902_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_uRMB_c20190831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DongguanAgriculturalBankOfChinaMember__us-gaap--TypeOfArrangementAxis__custom--NewFacilityAgreementMember__us-gaap--AwardTypeAxis__custom--ChineseYuanCurrencyExchangeMember_zK3DJ6bw9yuf" title="Line of credit maximum borrowing capacity">1,000,000</span>) for daily operations. The loans are guaranteed at no cost by the legal representative of HSW. As of March 31, 2020, the Company has borrowed $<span id="xdx_90E_eus-gaap--LinesOfCreditCurrent_iI_pp0p0_c20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DongguanAgriculturalBankOfChinaMember__us-gaap--TypeOfArrangementAxis__custom--NewFacilityAgreementMember_zV1zKDH24yGa" title="Line of credit outstanding value">152,607</span> (RMB<span id="xdx_907_eus-gaap--LinesOfCreditCurrent_iI_pp0p0_uRMB_c20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DongguanAgriculturalBankOfChinaMember__us-gaap--TypeOfArrangementAxis__custom--NewFacilityAgreementMember__us-gaap--AwardTypeAxis__custom--ChineseYuanCurrencyExchangeMember_zptQoKqT8fr9" title="Line of credit outstanding value">1,000,000</span>) under this line of credit with various annual interest rates from <span id="xdx_90C_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_pid_upercentage_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DongguanAgriculturalBankOfChinaMember__us-gaap--TypeOfArrangementAxis__custom--NewFacilityAgreementMember__srt--RangeAxis__srt--MinimumMember_zgXCy8u4Nve2" title="Line of credit facility, interest rate">4.34</span>% to <span id="xdx_90C_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_pid_dp_upercentage_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DongguanAgriculturalBankOfChinaMember__us-gaap--TypeOfArrangementAxis__custom--NewFacilityAgreementMember__srt--RangeAxis__srt--MaximumMember_zd631BGCsqZj" title="Line of credit facility, interest rate">4.9</span>%. The outstanding loan balance will be due on <span id="xdx_90A_eus-gaap--LineOfCreditFacilityExpirationDate1_dd_c20200401__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DongguanAgriculturalBankOfChinaMember__us-gaap--TypeOfArrangementAxis__custom--NewFacilityAgreementMember_zIGNKhThmre2" title="Line of credit facility, maturity date">July 31, 2021</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In August 2020, DT entered into a new facility agreement with Webank and obtained a credit facility of $<span id="xdx_907_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_c20200831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WebankMember__us-gaap--TypeOfArrangementAxis__custom--FacilityAgreementMember_zTqA8EbRj7kb" title="Line of credit maximum borrowing capacity">88,358</span> (RMB<span id="xdx_900_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_uRMB_c20200831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WebankMember__us-gaap--TypeOfArrangementAxis__custom--FacilityAgreementMember__us-gaap--AwardTypeAxis__custom--ChineseYuanCurrencyExchangeMember_zXi01h1qYuJd" title="Line of credit maximum borrowing capacity">600,000</span>) for daily operations with various annual interest rate from <span id="xdx_908_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_pid_dp_upercentage_c20200801__20200831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WebankMember__us-gaap--TypeOfArrangementAxis__custom--FacilityAgreementMember__srt--RangeAxis__srt--MinimumMember_zRSaOT76qBv8" title="Line of credit facility, interest rate">16.2</span>% to <span id="xdx_90B_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_pid_dp_upercentage_c20200801__20200831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WebankMember__us-gaap--TypeOfArrangementAxis__custom--FacilityAgreementMember__srt--RangeAxis__srt--MaximumMember_zuFnZEHPSbeb" title="Line of credit facility, interest rate">16.29</span>%. The loans are guaranteed at no cost by the legal representative of DT. The loan borrowing was $Nil as of March 31, 2021 as the loan was transferred to the buyer with the disposal of DT on September 30, 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"/>
</us-gaap:ShortTermDebtTextBlock>
<us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="AsOf2018-09-30_custom_FacilityAgreementMember_custom_DongguanAgriculturalCommercialBankMember" decimals="0" unitRef="USD"> 212334 </us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
<us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="AsOf2018-09-30_custom_FacilityAgreementMember_custom_DongguanAgriculturalCommercialBankMember_custom_ChineseYuanCurrencyExchangeMember" decimals="0" unitRef="RMB"> 1500000 </us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
<us-gaap:LineOfCreditFacilityInterestRateDuringPeriod contextRef="From2018-09-012018-09-30_custom_FacilityAgreementMember_custom_DongguanAgriculturalCommercialBankMember" decimals="INF" unitRef="percentage"> 0.0696 </us-gaap:LineOfCreditFacilityInterestRateDuringPeriod>
<us-gaap:LinesOfCreditCurrent contextRef="AsOf2020-03-31_custom_DongguanAgriculturalCommercialBankMember_custom_FacilityAgreementMember" decimals="0" unitRef="USD"> 211868 </us-gaap:LinesOfCreditCurrent>
<us-gaap:LinesOfCreditCurrent contextRef="AsOf2020-03-31_custom_DongguanAgriculturalCommercialBankMember_custom_FacilityAgreementMember_custom_ChineseYuanCurrencyExchangeMember" decimals="0" unitRef="RMB"> 1500000 </us-gaap:LinesOfCreditCurrent>
<ATXG:LineOfCreditFacilityExpirationMonthYear contextRef="From2019-04-012020-03-31_custom_DongguanAgriculturalCommercialBankMember_custom_FacilityAgreementMember"> 2020-09 </ATXG:LineOfCreditFacilityExpirationMonthYear>
<us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="AsOf2019-08-31_custom_DongguanAgriculturalBankOfChinaMember_custom_NewFacilityAgreementMember" decimals="0" unitRef="USD"> 147264 </us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
<us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="AsOf2019-08-31_custom_DongguanAgriculturalBankOfChinaMember_custom_NewFacilityAgreementMember_custom_ChineseYuanCurrencyExchangeMember" decimals="0" unitRef="RMB"> 1000000 </us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
<us-gaap:LinesOfCreditCurrent contextRef="AsOf2020-03-31_custom_DongguanAgriculturalBankOfChinaMember_custom_NewFacilityAgreementMember" decimals="0" unitRef="USD"> 152607 </us-gaap:LinesOfCreditCurrent>
<us-gaap:LinesOfCreditCurrent contextRef="AsOf2020-03-31_custom_DongguanAgriculturalBankOfChinaMember_custom_NewFacilityAgreementMember_custom_ChineseYuanCurrencyExchangeMember" decimals="0" unitRef="RMB"> 1000000 </us-gaap:LinesOfCreditCurrent>
<us-gaap:LineOfCreditFacilityInterestRateDuringPeriod contextRef="From2020-04-012021-03-31_custom_DongguanAgriculturalBankOfChinaMember_custom_NewFacilityAgreementMember_srt_MinimumMember" decimals="INF" unitRef="percentage"> 4.34 </us-gaap:LineOfCreditFacilityInterestRateDuringPeriod>
<us-gaap:LineOfCreditFacilityInterestRateDuringPeriod contextRef="From2020-04-012021-03-31_custom_DongguanAgriculturalBankOfChinaMember_custom_NewFacilityAgreementMember_srt_MaximumMember" decimals="INF" unitRef="percentage"> 0.049 </us-gaap:LineOfCreditFacilityInterestRateDuringPeriod>
<us-gaap:LineOfCreditFacilityExpirationDate1 contextRef="From2020-04-012021-03-31_custom_DongguanAgriculturalBankOfChinaMember_custom_NewFacilityAgreementMember"> 2021-07-31 </us-gaap:LineOfCreditFacilityExpirationDate1>
<us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="AsOf2020-08-31_custom_WebankMember_custom_FacilityAgreementMember" decimals="0" unitRef="USD"> 88358 </us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
<us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="AsOf2020-08-31_custom_WebankMember_custom_FacilityAgreementMember_custom_ChineseYuanCurrencyExchangeMember" decimals="0" unitRef="RMB"> 600000 </us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
<us-gaap:LineOfCreditFacilityInterestRateDuringPeriod contextRef="From2020-08-012020-08-31_custom_WebankMember_custom_FacilityAgreementMember_srt_MinimumMember" decimals="INF" unitRef="percentage"> 0.162 </us-gaap:LineOfCreditFacilityInterestRateDuringPeriod>
<us-gaap:LineOfCreditFacilityInterestRateDuringPeriod contextRef="From2020-08-012020-08-31_custom_WebankMember_custom_FacilityAgreementMember_srt_MaximumMember" decimals="INF" unitRef="percentage"> 0.1629 </us-gaap:LineOfCreditFacilityInterestRateDuringPeriod>
<us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_803_eus-gaap--IncomeTaxDisclosureTextBlock_zUNbUnuvteha" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>11.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_826_z9rMZLz5IE48">INCOME TAXES</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Enterprise Income Tax (“EIT”)</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">The Company operates in the PRC and files tax returns in the PRC jurisdictions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Yingxi Industrial Chain Group Co., Ltd was incorporated in the Republic of Seychelles and, under the current laws of the British Virgin Islands, is not subject to income taxes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Yingxi HK was incorporated in Hong Kong and is subject to Hong Kong income tax at a progressive rate of <span id="xdx_907_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_upercentage_c20200401__20210331__srt--StatementGeographicalAxis__country--HK_zAOL53QpQAz9" title="Income tax rate"><span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_upercentage_c20190401__20200331__srt--StatementGeographicalAxis__country--HK_z9bNQKn3Jiob" title="Income tax rate">16.5</span></span>%. No provision for income taxes in Hong Kong has been made as Yingxi HK had no taxable income for the years ended March 31, 2021 and 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">YX were incorporated in the PRC and is subject to the EIT tax rate of <span id="xdx_90A_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_upercentage_c20200401__20210331__srt--StatementGeographicalAxis__custom--PeoplesRepublicOfChinaMember_zB4eHX4hHlCd" title="Federal statutory tax rate"><span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_upercentage_c20190401__20200331__srt--StatementGeographicalAxis__custom--PeoplesRepublicOfChinaMember_zHZPs5RhXOxa">25</span></span>%. No provision for income taxes in the PRC has been made as YX had no taxable income for the years ended March 31, 2021 and 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company is governed by the Income Tax Laws of the PRC. All Yingxi’s operating companies were subject to progressive EIT rates from <span id="xdx_900_ecustom--PercentageOnEnterpriseIncomeTax_dp_c20200401__20210331__srt--RangeAxis__srt--MinimumMember_zw4mmA7nOXVl" title="Percentage on enterprise income tax">5</span>% to <span id="xdx_903_ecustom--PercentageOnEnterpriseIncomeTax_pid_dp_upercentage_c20190401__20200331__srt--RangeAxis__srt--MaximumMember_zJ6WhmueqOhc" title="Percentage on enterprise income tax">15</span>% in 2021 and 2020. <span id="xdx_900_ecustom--PercentageOfPreferentialTaxBenefitsAndEitRateDescription_c20200401__20210331_z1mSLytytMwe" title="Percentage of preferential tax benefits and EIT rate and term description">The preferential tax rate will be expired at end of year 2022 and the EIT rate will be 25% from year 2023.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">The Company’s parent entity, Addentax Group Corp. is a U.S. entity and is subject to the United States federal income tax. No provision for income taxes in the United States has been made as Addentax Group Corp. had no United States taxable income for the years ended March 31, 2021 and 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_899_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zfa7Sn1nC5yj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">The reconciliation of income taxes computed at the PRC federal statutory tax rate applicable to the PRC, to income tax expenses are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span style="display: none"><span id="xdx_8B3_z2UJhGTthqp">SCHEDULE OF RECONCILIATION OF INCOME TAXES</span></span> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 97%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">2021 </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">2020 </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%"><span style="font: 10pt Times New Roman, Times, Serif">PRC statutory tax rate</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_upercentage_c20200401__20210331_zvtyrqCG1zia" title="PRC statutory tax rate">25</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_901_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_upercentage_c20190401__20200331_zxDiCh0USOVd" title="PRC statutory tax rate">25</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Computed expected benefits</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td> <td id="xdx_986_ecustom--EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses_pp0p0_c20200401__20210331_z6mv2NaHxLdl" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Computed expected benefits"><span style="font: 10pt Times New Roman, Times, Serif">(891,076</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td> <td id="xdx_98F_ecustom--EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses_pp0p0_c20190401__20200331_zGOelvEoxuAb" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Computed expected benefits"><span style="font: 10pt Times New Roman, Times, Serif">(241,137 </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Temporary differences </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_eus-gaap--IncomeTaxReconciliationChangeInEnactedTaxRate_pp0p0_c20200401__20210331_zVLjzzWKXz1d" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Temporary differences"><span style="font: 10pt Times New Roman, Times, Serif">(50,911</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_eus-gaap--IncomeTaxReconciliationChangeInEnactedTaxRate_pp0p0_c20190401__20200331_zTmQIjaBuW8a" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Temporary differences"><span style="font: 10pt Times New Roman, Times, Serif">(15,205 </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Permanent difference </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--IncomeTaxReconciliationChangeInEnactedTaxRatePermanentDifference_pp0p0_c20200401__20210331_ztoLUyavWRrf" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Permanent difference"><span style="font: 10pt Times New Roman, Times, Serif">56,227</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--IncomeTaxReconciliationChangeInEnactedTaxRatePermanentDifference_pp0p0_c20190401__20200331_z269sZU7rqY9" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Permanent difference"><span style="font: 10pt Times New Roman, Times, Serif">3,732</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Changes in valuation allowance </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_c20200401__20210331_zPUbUpYIjSlj" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in valuation allowance"><span style="font: 10pt Times New Roman, Times, Serif">911,627</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_c20190401__20200331_z2UpAzem4fPi" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in valuation allowance"><span style="font: 10pt Times New Roman, Times, Serif">268,680 </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Reported income tax expense</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td> <td id="xdx_98E_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20200401__20210331_zo1xBjOYURL5" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Reported income tax expense"><span style="font: 10pt Times New Roman, Times, Serif">25,867</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td> <td id="xdx_981_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20190401__20200331_zWX624jFMX4k" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Reported income tax expense"><span style="font: 10pt Times New Roman, Times, Serif">16,070 </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> </table><div style="margin-top: 0pt; clear: both; margin-bottom: 0pt"/> <p id="xdx_8A3_zYjMlsU2iUFe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">As of March 31, 2021, the accumulated tax losses in China amounting to $<span id="xdx_903_ecustom--AccumulatedTaxLosses_iI_pn5n6_c20210331_zolO9f23aJxl" title="Accumulated tax losses">1.5</span> million (2020: $<span id="xdx_906_ecustom--AccumulatedTaxLosses_iI_pn5n6_c20200331_z09OPKKnectd" title="Accumulated tax losses">0.8</span> million) will expire in five years. As of March 31, 2021, the accumulated net operating loss carried forward in the US entity was $<span id="xdx_90C_eus-gaap--OperatingLossCarryforwards_iI_pn5n6_c20210331_zAfY35fyIage" title="Accumulated net operating loss">4.7</span> million (2020: $<span id="xdx_90F_eus-gaap--OperatingLossCarryforwards_iI_pn5n6_c20200331_zs5ZsakqJoJ5" title="Accumulated net operating loss">1.2</span> million).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Value Added Tax (“VAT”)</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In accordance with the relevant taxation laws in the PRC, the normal VAT rate for domestic sales is <span id="xdx_904_ecustom--PercentageOfValueAddedTax_pid_dp_upercentage_c20200401__20210331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zXjbRtVXyO73" title="Percentage of value added tax">13</span>%, which is levied on the invoiced value of sales and is payable by the purchaser. The subsidiaries HSW, DT and YS enjoyed preferential VAT rate of <span id="xdx_906_ecustom--PercentageOfPreferentialValueAddedTax_pid_dp_upercentage_c20200401__20210331__us-gaap--IncomeTaxAuthorityAxis__custom--DongguanHengShengWeiGarmentsCoLtdMember_zmbaRnbxH6Dc" title="Percentage of preferential value added tax">13</span>%. The Companies are required to remit the VAT they collect to the tax authority. A credit is available whereby VAT paid on purchases can be used to offset the VAT due on sales.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">For services, the applicable VAT rate is <span id="xdx_90A_ecustom--PercentageOfValueAddedTax_pid_dp_upercentage_c20200401__20210331__us-gaap--IncomeTaxAuthorityAxis__custom--LogisticCompanyMember_zAVXD8Ve4gtg" title="Percentage of value added tax">9</span>% under the relevant tax category for logistic company, except the branch of HPF enjoyed the preferential VAT rate of <span id="xdx_90F_ecustom--PercentageOfPreferentialValueAddedTax_pid_dp_upercentage_c20200401__20210331_zLbCVfW9LH7e" title="Percentage of preferential value added tax"><span id="xdx_90B_ecustom--PercentageOfPreferentialValueAddedTax_pid_dp_upercentage_c20190401__20200331_zaxeTF6HVF8c">3</span></span>% in 2021 and 2020. The Company is required to pay the full amount of VAT calculated at the applicable VAT rate of the invoiced value of sales as required. A credit is available whereby VAT paid on gasoline and toll charges can be used to offset the VAT due on service income.</span></p>
</us-gaap:IncomeTaxDisclosureTextBlock>
<us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential contextRef="From2020-04-012021-03-31_country_HK" decimals="INF" unitRef="percentage"> 0.165 </us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential>
<us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential contextRef="From2019-04-012020-03-31_country_HK" decimals="INF" unitRef="percentage"> 0.165 </us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2020-04-012021-03-31_custom_PeoplesRepublicOfChinaMember" decimals="INF" unitRef="percentage"> 0.25 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2019-04-012020-03-31_custom_PeoplesRepublicOfChinaMember" decimals="INF" unitRef="percentage"> 0.25 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<ATXG:PercentageOnEnterpriseIncomeTax contextRef="From2020-04-012021-03-31_srt_MinimumMember" decimals="INF" unitRef="percentage"> 0.05 </ATXG:PercentageOnEnterpriseIncomeTax>
<ATXG:PercentageOnEnterpriseIncomeTax contextRef="From2019-04-012020-03-31_srt_MaximumMember" decimals="INF" unitRef="percentage"> 0.15 </ATXG:PercentageOnEnterpriseIncomeTax>
<ATXG:PercentageOfPreferentialTaxBenefitsAndEitRateDescription contextRef="From2020-04-012021-03-31"> The preferential tax rate will be expired at end of year 2022 and the EIT rate will be 25% from year 2023. </ATXG:PercentageOfPreferentialTaxBenefitsAndEitRateDescription>
<us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_899_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zfa7Sn1nC5yj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">The reconciliation of income taxes computed at the PRC federal statutory tax rate applicable to the PRC, to income tax expenses are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span style="display: none"><span id="xdx_8B3_z2UJhGTthqp">SCHEDULE OF RECONCILIATION OF INCOME TAXES</span></span> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 97%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">2021 </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">2020 </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%"><span style="font: 10pt Times New Roman, Times, Serif">PRC statutory tax rate</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_upercentage_c20200401__20210331_zvtyrqCG1zia" title="PRC statutory tax rate">25</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_901_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_upercentage_c20190401__20200331_zxDiCh0USOVd" title="PRC statutory tax rate">25</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Computed expected benefits</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td> <td id="xdx_986_ecustom--EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses_pp0p0_c20200401__20210331_z6mv2NaHxLdl" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Computed expected benefits"><span style="font: 10pt Times New Roman, Times, Serif">(891,076</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td> <td id="xdx_98F_ecustom--EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses_pp0p0_c20190401__20200331_zGOelvEoxuAb" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Computed expected benefits"><span style="font: 10pt Times New Roman, Times, Serif">(241,137 </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Temporary differences </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_eus-gaap--IncomeTaxReconciliationChangeInEnactedTaxRate_pp0p0_c20200401__20210331_zVLjzzWKXz1d" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Temporary differences"><span style="font: 10pt Times New Roman, Times, Serif">(50,911</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_eus-gaap--IncomeTaxReconciliationChangeInEnactedTaxRate_pp0p0_c20190401__20200331_zTmQIjaBuW8a" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Temporary differences"><span style="font: 10pt Times New Roman, Times, Serif">(15,205 </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Permanent difference </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--IncomeTaxReconciliationChangeInEnactedTaxRatePermanentDifference_pp0p0_c20200401__20210331_ztoLUyavWRrf" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Permanent difference"><span style="font: 10pt Times New Roman, Times, Serif">56,227</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--IncomeTaxReconciliationChangeInEnactedTaxRatePermanentDifference_pp0p0_c20190401__20200331_z269sZU7rqY9" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Permanent difference"><span style="font: 10pt Times New Roman, Times, Serif">3,732</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Changes in valuation allowance </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_c20200401__20210331_zPUbUpYIjSlj" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in valuation allowance"><span style="font: 10pt Times New Roman, Times, Serif">911,627</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_c20190401__20200331_z2UpAzem4fPi" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in valuation allowance"><span style="font: 10pt Times New Roman, Times, Serif">268,680 </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Reported income tax expense</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td> <td id="xdx_98E_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20200401__20210331_zo1xBjOYURL5" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Reported income tax expense"><span style="font: 10pt Times New Roman, Times, Serif">25,867</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td> <td id="xdx_981_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20190401__20200331_zWX624jFMX4k" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Reported income tax expense"><span style="font: 10pt Times New Roman, Times, Serif">16,070 </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> </table><div style="margin-top: 0pt; clear: both; margin-bottom: 0pt"/>
</us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2020-04-012021-03-31" decimals="INF" unitRef="percentage"> 0.25 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2019-04-012020-03-31" decimals="INF" unitRef="percentage"> 0.25 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<ATXG:EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> -891076 </ATXG:EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses>
<ATXG:EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses contextRef="From2019-04-012020-03-31" decimals="0" unitRef="USD"> -241137 </ATXG:EffectiveIncomeTaxRateReconciliationAtComputedExpectedExpenses>
<us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> -50911 </us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate>
<us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate contextRef="From2019-04-012020-03-31" decimals="0" unitRef="USD"> -15205 </us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate>
<ATXG:IncomeTaxReconciliationChangeInEnactedTaxRatePermanentDifference contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> 56227 </ATXG:IncomeTaxReconciliationChangeInEnactedTaxRatePermanentDifference>
<ATXG:IncomeTaxReconciliationChangeInEnactedTaxRatePermanentDifference contextRef="From2019-04-012020-03-31" decimals="0" unitRef="USD"> 3732 </ATXG:IncomeTaxReconciliationChangeInEnactedTaxRatePermanentDifference>
<us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> 911627 </us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount>
<us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount contextRef="From2019-04-012020-03-31" decimals="0" unitRef="USD"> 268680 </us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount>
<us-gaap:IncomeTaxExpenseBenefit contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> 25867 </us-gaap:IncomeTaxExpenseBenefit>
<us-gaap:IncomeTaxExpenseBenefit contextRef="From2019-04-012020-03-31" decimals="0" unitRef="USD"> 16070 </us-gaap:IncomeTaxExpenseBenefit>
<ATXG:AccumulatedTaxLosses contextRef="AsOf2021-03-31" decimals="-5" unitRef="USD"> 1500000 </ATXG:AccumulatedTaxLosses>
<ATXG:AccumulatedTaxLosses contextRef="AsOf2020-03-31" decimals="-5" unitRef="USD"> 800000 </ATXG:AccumulatedTaxLosses>
<us-gaap:OperatingLossCarryforwards contextRef="AsOf2021-03-31" decimals="-5" unitRef="USD"> 4700000 </us-gaap:OperatingLossCarryforwards>
<us-gaap:OperatingLossCarryforwards contextRef="AsOf2020-03-31" decimals="-5" unitRef="USD"> 1200000 </us-gaap:OperatingLossCarryforwards>
<ATXG:PercentageOfValueAddedTax contextRef="From2020-04-012021-03-31_us-gaap_DomesticCountryMember" decimals="INF" unitRef="percentage"> 0.13 </ATXG:PercentageOfValueAddedTax>
<ATXG:PercentageOfPreferentialValueAddedTax contextRef="From2020-04-012021-03-31_custom_DongguanHengShengWeiGarmentsCoLtdMember" decimals="INF" unitRef="percentage"> 0.13 </ATXG:PercentageOfPreferentialValueAddedTax>
<ATXG:PercentageOfValueAddedTax contextRef="From2020-04-012021-03-31_custom_LogisticCompanyMember" decimals="INF" unitRef="percentage"> 0.09 </ATXG:PercentageOfValueAddedTax>
<ATXG:PercentageOfPreferentialValueAddedTax contextRef="From2020-04-012021-03-31" decimals="INF" unitRef="percentage"> 0.03 </ATXG:PercentageOfPreferentialValueAddedTax>
<ATXG:PercentageOfPreferentialValueAddedTax contextRef="From2019-04-012020-03-31" decimals="INF" unitRef="percentage"> 0.03 </ATXG:PercentageOfPreferentialValueAddedTax>
<us-gaap:SegmentReportingDisclosureTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_802_eus-gaap--SegmentReportingDisclosureTextBlock_z7bRqm4daRL2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>12.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span>SEGMENT DATA</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_822_z9PkrIQD71F7" style="display: none">CONSOLIDATED SEGMENT DATA</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Segment information is consistent with how management reviews the businesses, makes investing and resource allocation decisions and assesses operating performance. The segment data presented reflects this segment structure. The Company reports financial and operating information in the following <span id="xdx_905_eus-gaap--NumberOfOperatingSegments_dc_uSegment_c20200401__20210331_zoiljE60rPd2">four</span> segments:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Garment manufacturing</b>. Including manufacturing and distribution of garments;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Logistics services</b>. Providing logistic services;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">(c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Epidemic prevention supplies</b>. Including manufacturing, distribution and trading of epidemic prevention supplies; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">(d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Property management and subleasing. </b>Providing shops subleasing and property management services for garment wholesalers and retailers in garment market.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company also provides general corporate services to its segments and these costs are reported as “Corporate and other”.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_896_eus-gaap--ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock_zl7UEQtqbnMl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Selected information in the segment structure is presented in the following tables:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B6_z4T29Lvbtfwh" style="display: none">SCHEDULE OF SEGMENT REPORTING INFORMATION, BY SEGMENT</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Garment</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Logistics Services</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Property management and leasing</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Epidemic prevention supplies</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Corporate and other</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Totals</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 40%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Revenue from external customers</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 6%; text-align: right" title="Revenues"><span style="font-family: Times New Roman, Times, Serif">6,896,410</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 6%; text-align: right" title="Revenues"><span style="font-family: Times New Roman, Times, Serif">4,580,733</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 6%; text-align: right" title="Revenues"><span style="font-family: Times New Roman, Times, Serif">1,278,517</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 6%; text-align: right" title="Revenues"><span style="font-family: Times New Roman, Times, Serif">11,979,099</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 6%; text-align: right" title="Revenues"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1841">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200401__20210331_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 6%; text-align: right" title="Revenues"><span style="font-family: Times New Roman, Times, Serif">24,734,759</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Intersegment revenue</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_ecustom--IntersegmentRevenue_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Intersegment revenue"><span style="font-family: Times New Roman, Times, Serif">2,304</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98D_ecustom--IntersegmentRevenue_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Intersegment revenue"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1847">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_987_ecustom--IntersegmentRevenue_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Intersegment revenue"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1849">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_987_ecustom--IntersegmentRevenue_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Intersegment revenue"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1851">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_985_ecustom--IntersegmentRevenue_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Intersegment revenue"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1853">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_987_ecustom--IntersegmentRevenue_c20200401__20210331_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Intersegment revenue"><span style="font-family: Times New Roman, Times, Serif">2,304</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest income</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_986_eus-gaap--InvestmentIncomeInterest_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest income"><span style="font-family: Times New Roman, Times, Serif">23</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_982_eus-gaap--InvestmentIncomeInterest_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest income"><span style="font-family: Times New Roman, Times, Serif">0</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98C_eus-gaap--InvestmentIncomeInterest_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest income"><span style="font-family: Times New Roman, Times, Serif">8</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98E_eus-gaap--InvestmentIncomeInterest_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest income"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1863">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98A_eus-gaap--InvestmentIncomeInterest_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest income"><span style="font-family: Times New Roman, Times, Serif">199</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eus-gaap--InvestmentIncomeInterest_c20200401__20210331_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest income"><span style="font-family: Times New Roman, Times, Serif">230</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest expense</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_987_eus-gaap--InterestExpense_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest expense"><span style="font-family: Times New Roman, Times, Serif">16,787</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_988_eus-gaap--InterestExpense_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest expense"><span style="font-family: Times New Roman, Times, Serif">795</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_987_eus-gaap--InterestExpense_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest expense"><span style="font-family: Times New Roman, Times, Serif">7</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_987_eus-gaap--InterestExpense_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest expense"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1875">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98A_eus-gaap--InterestExpense_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest expense"><span style="font-family: Times New Roman, Times, Serif">1,553</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_989_eus-gaap--InterestExpense_c20200401__20210331_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest expense"><span style="font-family: Times New Roman, Times, Serif">19,142</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Depreciation and amortization</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_988_eus-gaap--DepreciationDepletionAndAmortization_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization"><span style="font-family: Times New Roman, Times, Serif">5,036</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_980_eus-gaap--DepreciationDepletionAndAmortization_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization"><span style="font-family: Times New Roman, Times, Serif">90,549</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_983_eus-gaap--DepreciationDepletionAndAmortization_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1885">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eus-gaap--DepreciationDepletionAndAmortization_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization"><span style="font-family: Times New Roman, Times, Serif">5,429</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98C_eus-gaap--DepreciationDepletionAndAmortization_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1889">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eus-gaap--DepreciationDepletionAndAmortization_c20200401__20210331_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization"><span style="font-family: Times New Roman, Times, Serif">101,014</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operating income (loss)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Operating income (loss)"><span style="font-family: Times New Roman, Times, Serif">327,161</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_982_eus-gaap--OperatingIncomeLoss_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Operating income (loss)"><span style="font-family: Times New Roman, Times, Serif">191,730</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98D_eus-gaap--OperatingIncomeLoss_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Operating income (loss)"><span style="font-family: Times New Roman, Times, Serif">4,220</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98F_eus-gaap--OperatingIncomeLoss_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Operating income (loss)"><span style="font-family: Times New Roman, Times, Serif">(3,280,313</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Operating income (loss)"><span style="font-family: Times New Roman, Times, Serif">(850,972</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_989_eus-gaap--OperatingIncomeLoss_c20200401__20210331_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Operating income (loss)"><span style="font-family: Times New Roman, Times, Serif">(3,608,174</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Segment assets</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eus-gaap--Assets_c20210331__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Segment assets"><span style="font-family: Times New Roman, Times, Serif">4,410,466</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98A_eus-gaap--Assets_c20210331__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Segment assets"><span style="font-family: Times New Roman, Times, Serif">2,236,574</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_986_eus-gaap--Assets_c20210331__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Segment assets"><span style="font-family: Times New Roman, Times, Serif">9,316,090</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98B_eus-gaap--Assets_c20210331__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Segment assets"><span style="font-family: Times New Roman, Times, Serif">33,737</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_985_eus-gaap--Assets_c20210331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Segment assets"><span style="font-family: Times New Roman, Times, Serif">2,342,379</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_980_eus-gaap--Assets_c20210331_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Segment assets">18,424,084</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expenditures for segment assets</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_980_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Expenditures for segment assets"><span style="font-family: Times New Roman, Times, Serif">79,460</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98D_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Expenditures for segment assets"><span style="font-family: Times New Roman, Times, Serif">326,391</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98E_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Expenditures for segment assets"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1921">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_988_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Expenditures for segment assets"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1923">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_980_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Expenditures for segment assets"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1925">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20200401__20210331_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Expenditures for segment assets"><span style="font-family: Times New Roman, Times, Serif">405,851</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"/> <p id="xdx_8AF_zF1HAF8aUaye" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Geographical Information</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 29.7pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company operates predominantly in China. In presenting information on the basis of geographical location, revenue is based on the geographical location of customers and long-lived assets are based on the geographical location of the assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_891_eus-gaap--ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTextBlock_zy1RXBdUesEa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline">Geographic Information</span></b>  </span></p> <p style="font-family: Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> <span id="xdx_8B1_z27XXxKbL4rc" style="display: none">SCHEDULE OF REVENUE AND LONG-LIVED ASSETS, BY GEOGRAPHICAL LOCATION</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 0.25in"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Revenues</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Long-Lived Assets</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%"><span style="font-family: Times New Roman, Times, Serif">China</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200401__20210331__srt--StatementGeographicalAxis__country--CN_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Revenues"><span style="font-family: Times New Roman, Times, Serif">13,131,787</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_987_ecustom--LonglivedAssets_iI_pp0p0_c20210331__srt--StatementGeographicalAxis__country--CN_zCpX8H0YsLE7" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Long-Lived Assets"><span style="font-family: Times New Roman, Times, Serif">10,426,602</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">United States</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200401__20210331__srt--StatementGeographicalAxis__country--US_pp0p0" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Revenues"><span style="font-family: Times New Roman, Times, Serif">11,602,972</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_ecustom--LonglivedAssets_iI_pp0p0_c20210331__srt--StatementGeographicalAxis__country--US_z8ibzeFiIe5h" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Long-Lived Assets"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1937">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20200401__20210331_z9z4vAAHULXi" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Revenues"><span style="font-family: Times New Roman, Times, Serif">24,734,759</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98F_ecustom--LonglivedAssets_iI_pp0p0_c20210331_zPEJSZCurZK8" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Long-Lived Assets"><span style="font-family: Times New Roman, Times, Serif">10,426,602</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8AE_zc3J5PVowHCi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"> </p>
</us-gaap:SegmentReportingDisclosureTextBlock>
<us-gaap:NumberOfOperatingSegments contextRef="From2020-04-012021-03-31" decimals="INF" unitRef="Segment"> 4 </us-gaap:NumberOfOperatingSegments>
<us-gaap:ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_896_eus-gaap--ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock_zl7UEQtqbnMl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Selected information in the segment structure is presented in the following tables:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B6_z4T29Lvbtfwh" style="display: none">SCHEDULE OF SEGMENT REPORTING INFORMATION, BY SEGMENT</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Garment</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Logistics Services</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Property management and leasing</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Epidemic prevention supplies</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Corporate and other</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Totals</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 40%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Revenue from external customers</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 6%; text-align: right" title="Revenues"><span style="font-family: Times New Roman, Times, Serif">6,896,410</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 6%; text-align: right" title="Revenues"><span style="font-family: Times New Roman, Times, Serif">4,580,733</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 6%; text-align: right" title="Revenues"><span style="font-family: Times New Roman, Times, Serif">1,278,517</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 6%; text-align: right" title="Revenues"><span style="font-family: Times New Roman, Times, Serif">11,979,099</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 6%; text-align: right" title="Revenues"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1841">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200401__20210331_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 6%; text-align: right" title="Revenues"><span style="font-family: Times New Roman, Times, Serif">24,734,759</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Intersegment revenue</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_ecustom--IntersegmentRevenue_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Intersegment revenue"><span style="font-family: Times New Roman, Times, Serif">2,304</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98D_ecustom--IntersegmentRevenue_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Intersegment revenue"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1847">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_987_ecustom--IntersegmentRevenue_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Intersegment revenue"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1849">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_987_ecustom--IntersegmentRevenue_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Intersegment revenue"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1851">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_985_ecustom--IntersegmentRevenue_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Intersegment revenue"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1853">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_987_ecustom--IntersegmentRevenue_c20200401__20210331_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Intersegment revenue"><span style="font-family: Times New Roman, Times, Serif">2,304</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest income</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_986_eus-gaap--InvestmentIncomeInterest_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest income"><span style="font-family: Times New Roman, Times, Serif">23</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_982_eus-gaap--InvestmentIncomeInterest_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest income"><span style="font-family: Times New Roman, Times, Serif">0</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98C_eus-gaap--InvestmentIncomeInterest_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest income"><span style="font-family: Times New Roman, Times, Serif">8</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98E_eus-gaap--InvestmentIncomeInterest_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest income"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1863">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98A_eus-gaap--InvestmentIncomeInterest_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest income"><span style="font-family: Times New Roman, Times, Serif">199</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eus-gaap--InvestmentIncomeInterest_c20200401__20210331_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest income"><span style="font-family: Times New Roman, Times, Serif">230</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest expense</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_987_eus-gaap--InterestExpense_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest expense"><span style="font-family: Times New Roman, Times, Serif">16,787</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_988_eus-gaap--InterestExpense_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest expense"><span style="font-family: Times New Roman, Times, Serif">795</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_987_eus-gaap--InterestExpense_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest expense"><span style="font-family: Times New Roman, Times, Serif">7</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_987_eus-gaap--InterestExpense_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest expense"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1875">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98A_eus-gaap--InterestExpense_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest expense"><span style="font-family: Times New Roman, Times, Serif">1,553</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_989_eus-gaap--InterestExpense_c20200401__20210331_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Interest expense"><span style="font-family: Times New Roman, Times, Serif">19,142</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Depreciation and amortization</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_988_eus-gaap--DepreciationDepletionAndAmortization_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization"><span style="font-family: Times New Roman, Times, Serif">5,036</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_980_eus-gaap--DepreciationDepletionAndAmortization_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization"><span style="font-family: Times New Roman, Times, Serif">90,549</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_983_eus-gaap--DepreciationDepletionAndAmortization_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1885">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eus-gaap--DepreciationDepletionAndAmortization_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization"><span style="font-family: Times New Roman, Times, Serif">5,429</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98C_eus-gaap--DepreciationDepletionAndAmortization_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1889">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eus-gaap--DepreciationDepletionAndAmortization_c20200401__20210331_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization"><span style="font-family: Times New Roman, Times, Serif">101,014</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operating income (loss)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Operating income (loss)"><span style="font-family: Times New Roman, Times, Serif">327,161</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_982_eus-gaap--OperatingIncomeLoss_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Operating income (loss)"><span style="font-family: Times New Roman, Times, Serif">191,730</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98D_eus-gaap--OperatingIncomeLoss_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Operating income (loss)"><span style="font-family: Times New Roman, Times, Serif">4,220</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98F_eus-gaap--OperatingIncomeLoss_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Operating income (loss)"><span style="font-family: Times New Roman, Times, Serif">(3,280,313</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Operating income (loss)"><span style="font-family: Times New Roman, Times, Serif">(850,972</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_989_eus-gaap--OperatingIncomeLoss_c20200401__20210331_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Operating income (loss)"><span style="font-family: Times New Roman, Times, Serif">(3,608,174</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Segment assets</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eus-gaap--Assets_c20210331__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Segment assets"><span style="font-family: Times New Roman, Times, Serif">4,410,466</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98A_eus-gaap--Assets_c20210331__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Segment assets"><span style="font-family: Times New Roman, Times, Serif">2,236,574</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_986_eus-gaap--Assets_c20210331__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Segment assets"><span style="font-family: Times New Roman, Times, Serif">9,316,090</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98B_eus-gaap--Assets_c20210331__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Segment assets"><span style="font-family: Times New Roman, Times, Serif">33,737</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_985_eus-gaap--Assets_c20210331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Segment assets"><span style="font-family: Times New Roman, Times, Serif">2,342,379</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_980_eus-gaap--Assets_c20210331_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Segment assets">18,424,084</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expenditures for segment assets</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_980_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Expenditures for segment assets"><span style="font-family: Times New Roman, Times, Serif">79,460</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98D_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Expenditures for segment assets"><span style="font-family: Times New Roman, Times, Serif">326,391</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98E_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Expenditures for segment assets"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1921">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_988_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesSegmentMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Expenditures for segment assets"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1923">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_980_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20200401__20210331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateAndOtherMember_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Expenditures for segment assets"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1925">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20200401__20210331_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Expenditures for segment assets"><span style="font-family: Times New Roman, Times, Serif">405,851</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"/>
</us-gaap:ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2020-04-012021-03-31_custom_GarmentManufacturingSegmentMember" decimals="0" unitRef="USD"> 6896410 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2020-04-012021-03-31_custom_LogisticServicesSegmentMember" decimals="0" unitRef="USD"> 4580733 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2020-04-012021-03-31_custom_PropertyManagementAndSubleasingMember" decimals="0" unitRef="USD"> 1278517 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2020-04-012021-03-31_custom_EpidemicPreventionSuppliesSegmentMember" decimals="0" unitRef="USD"> 11979099 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> 24734759 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<ATXG:IntersegmentRevenue contextRef="From2020-04-012021-03-31_custom_GarmentManufacturingSegmentMember" decimals="0" unitRef="USD"> 2304 </ATXG:IntersegmentRevenue>
<ATXG:IntersegmentRevenue contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> 2304 </ATXG:IntersegmentRevenue>
<us-gaap:InvestmentIncomeInterest contextRef="From2020-04-012021-03-31_custom_GarmentManufacturingSegmentMember" decimals="0" unitRef="USD"> 23 </us-gaap:InvestmentIncomeInterest>
<us-gaap:InvestmentIncomeInterest contextRef="From2020-04-012021-03-31_custom_LogisticServicesSegmentMember" decimals="0" unitRef="USD"> 0 </us-gaap:InvestmentIncomeInterest>
<us-gaap:InvestmentIncomeInterest contextRef="From2020-04-012021-03-31_custom_PropertyManagementAndSubleasingMember" decimals="0" unitRef="USD"> 8 </us-gaap:InvestmentIncomeInterest>
<us-gaap:InvestmentIncomeInterest contextRef="From2020-04-012021-03-31_us-gaap_CorporateAndOtherMember" decimals="0" unitRef="USD"> 199 </us-gaap:InvestmentIncomeInterest>
<us-gaap:InvestmentIncomeInterest contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> 230 </us-gaap:InvestmentIncomeInterest>
<us-gaap:InterestExpense contextRef="From2020-04-012021-03-31_custom_GarmentManufacturingSegmentMember" decimals="0" unitRef="USD"> 16787 </us-gaap:InterestExpense>
<us-gaap:InterestExpense contextRef="From2020-04-012021-03-31_custom_LogisticServicesSegmentMember" decimals="0" unitRef="USD"> 795 </us-gaap:InterestExpense>
<us-gaap:InterestExpense contextRef="From2020-04-012021-03-31_custom_PropertyManagementAndSubleasingMember" decimals="0" unitRef="USD"> 7 </us-gaap:InterestExpense>
<us-gaap:InterestExpense contextRef="From2020-04-012021-03-31_us-gaap_CorporateAndOtherMember" decimals="0" unitRef="USD"> 1553 </us-gaap:InterestExpense>
<us-gaap:InterestExpense contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> 19142 </us-gaap:InterestExpense>
<us-gaap:DepreciationDepletionAndAmortization contextRef="From2020-04-012021-03-31_custom_GarmentManufacturingSegmentMember" decimals="0" unitRef="USD"> 5036 </us-gaap:DepreciationDepletionAndAmortization>
<us-gaap:DepreciationDepletionAndAmortization contextRef="From2020-04-012021-03-31_custom_LogisticServicesSegmentMember" decimals="0" unitRef="USD"> 90549 </us-gaap:DepreciationDepletionAndAmortization>
<us-gaap:DepreciationDepletionAndAmortization contextRef="From2020-04-012021-03-31_custom_EpidemicPreventionSuppliesSegmentMember" decimals="0" unitRef="USD"> 5429 </us-gaap:DepreciationDepletionAndAmortization>
<us-gaap:DepreciationDepletionAndAmortization contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> 101014 </us-gaap:DepreciationDepletionAndAmortization>
<us-gaap:OperatingIncomeLoss contextRef="From2020-04-012021-03-31_custom_GarmentManufacturingSegmentMember" decimals="0" unitRef="USD"> 327161 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="From2020-04-012021-03-31_custom_LogisticServicesSegmentMember" decimals="0" unitRef="USD"> 191730 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="From2020-04-012021-03-31_custom_PropertyManagementAndSubleasingMember" decimals="0" unitRef="USD"> 4220 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="From2020-04-012021-03-31_custom_EpidemicPreventionSuppliesSegmentMember" decimals="0" unitRef="USD"> -3280313 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="From2020-04-012021-03-31_us-gaap_CorporateAndOtherMember" decimals="0" unitRef="USD"> -850972 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> -3608174 </us-gaap:OperatingIncomeLoss>
<us-gaap:Assets contextRef="AsOf2021-03-31_custom_GarmentManufacturingSegmentMember" decimals="0" unitRef="USD"> 4410466 </us-gaap:Assets>
<us-gaap:Assets contextRef="AsOf2021-03-31_custom_LogisticServicesSegmentMember" decimals="0" unitRef="USD"> 2236574 </us-gaap:Assets>
<us-gaap:Assets contextRef="AsOf2021-03-31_custom_PropertyManagementAndSubleasingMember" decimals="0" unitRef="USD"> 9316090 </us-gaap:Assets>
<us-gaap:Assets contextRef="AsOf2021-03-31_custom_EpidemicPreventionSuppliesSegmentMember" decimals="0" unitRef="USD"> 33737 </us-gaap:Assets>
<us-gaap:Assets contextRef="AsOf2021-03-31_us-gaap_CorporateAndOtherMember" decimals="0" unitRef="USD"> 2342379 </us-gaap:Assets>
<us-gaap:Assets contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 18424084 </us-gaap:Assets>
<us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="From2020-04-012021-03-31_custom_GarmentManufacturingSegmentMember" decimals="0" unitRef="USD"> 79460 </us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
<us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="From2020-04-012021-03-31_custom_LogisticServicesSegmentMember" decimals="0" unitRef="USD"> 326391 </us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
<us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> 405851 </us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
<us-gaap:ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_891_eus-gaap--ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTextBlock_zy1RXBdUesEa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline">Geographic Information</span></b>  </span></p> <p style="font-family: Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> <span id="xdx_8B1_z27XXxKbL4rc" style="display: none">SCHEDULE OF REVENUE AND LONG-LIVED ASSETS, BY GEOGRAPHICAL LOCATION</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 0.25in"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Revenues</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Long-Lived Assets</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%"><span style="font-family: Times New Roman, Times, Serif">China</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200401__20210331__srt--StatementGeographicalAxis__country--CN_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Revenues"><span style="font-family: Times New Roman, Times, Serif">13,131,787</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_987_ecustom--LonglivedAssets_iI_pp0p0_c20210331__srt--StatementGeographicalAxis__country--CN_zCpX8H0YsLE7" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Long-Lived Assets"><span style="font-family: Times New Roman, Times, Serif">10,426,602</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">United States</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200401__20210331__srt--StatementGeographicalAxis__country--US_pp0p0" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Revenues"><span style="font-family: Times New Roman, Times, Serif">11,602,972</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_ecustom--LonglivedAssets_iI_pp0p0_c20210331__srt--StatementGeographicalAxis__country--US_z8ibzeFiIe5h" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Long-Lived Assets"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1937">-</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20200401__20210331_z9z4vAAHULXi" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Revenues"><span style="font-family: Times New Roman, Times, Serif">24,734,759</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98F_ecustom--LonglivedAssets_iI_pp0p0_c20210331_zPEJSZCurZK8" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Long-Lived Assets"><span style="font-family: Times New Roman, Times, Serif">10,426,602</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table>
</us-gaap:ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTextBlock>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2020-04-012021-03-31_country_CN" decimals="0" unitRef="USD"> 13131787 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<ATXG:LonglivedAssets contextRef="AsOf2021-03-31_country_CN" decimals="0" unitRef="USD"> 10426602 </ATXG:LonglivedAssets>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2020-04-012021-03-31_country_US" decimals="0" unitRef="USD"> 11602972 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> 24734759 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<ATXG:LonglivedAssets contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 10426602 </ATXG:LonglivedAssets>
<us-gaap:AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_80F_eus-gaap--AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock_zfbf39dFwz8h" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>13.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_82C_zSjX1oEgeZTg">ACCRUED EXPENSES AND OTHER PAYABLES</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_897_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_zShHocc4xbS8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">Accrued expenses and other payables consist of the following as of March 31, 2021 and 2020:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8BC_zpW7FNxKiiob" style="display: none">SCHEDULE OF ACCRUED EXPENSES AND OTHER PAYABLES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 97%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49F_20210331_zaCMxnkxAZG7" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_490_20200331_zZ9qYgSaJT0b" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_407_eus-gaap--AccruedSalariesCurrent_iI_pp0p0_maALCzaTh_z9kXcJcT1o7f" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Accrued wages and welfare</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">82,548</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">61,776</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_401_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_pp0p0_maALCzaTh_zaV1GYZIk3Jc" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Accrued expenses</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">55,000</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,753</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_402_eus-gaap--AccrualForTaxesOtherThanIncomeTaxesCurrent_iI_pp0p0_maALCzaTh_zXDE5UGOJ2b6" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Other tax payable</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">28,242</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">25,206</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_400_eus-gaap--AccruedRentCurrent_iI_pp0p0_maALCzaTh_zvLUUmyoQhLe" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Rental payable</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">29,741</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">24,972</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40F_ecustom--CustomersDeposits_iI_pp0p0_maALCzaTh_zULLaCVuCLsc" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Customers’ deposits</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">150,993</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1960"> </span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_405_eus-gaap--AccountsPayableOtherCurrent_iI_pp0p0_maALCzaTh_zJ4btRKLUdR3" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Other payables</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">335,460</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">113,210</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_409_eus-gaap--AccruedLiabilitiesCurrent_iTI_pp0p0_mtALCzaTh_zKGD0y6LmGhg" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; display: none">Accrued expenses and other payables</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">681,984</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">230,917</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8AA_zuLSTa2GAy8e" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p>
</us-gaap:AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock>
<us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_897_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_zShHocc4xbS8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">Accrued expenses and other payables consist of the following as of March 31, 2021 and 2020:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8BC_zpW7FNxKiiob" style="display: none">SCHEDULE OF ACCRUED EXPENSES AND OTHER PAYABLES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 97%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49F_20210331_zaCMxnkxAZG7" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_490_20200331_zZ9qYgSaJT0b" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_407_eus-gaap--AccruedSalariesCurrent_iI_pp0p0_maALCzaTh_z9kXcJcT1o7f" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Accrued wages and welfare</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">82,548</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">61,776</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_401_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_pp0p0_maALCzaTh_zaV1GYZIk3Jc" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Accrued expenses</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">55,000</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,753</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_402_eus-gaap--AccrualForTaxesOtherThanIncomeTaxesCurrent_iI_pp0p0_maALCzaTh_zXDE5UGOJ2b6" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Other tax payable</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">28,242</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">25,206</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_400_eus-gaap--AccruedRentCurrent_iI_pp0p0_maALCzaTh_zvLUUmyoQhLe" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Rental payable</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">29,741</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">24,972</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40F_ecustom--CustomersDeposits_iI_pp0p0_maALCzaTh_zULLaCVuCLsc" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Customers’ deposits</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">150,993</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1960"> </span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_405_eus-gaap--AccountsPayableOtherCurrent_iI_pp0p0_maALCzaTh_zJ4btRKLUdR3" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Other payables</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">335,460</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">113,210</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_409_eus-gaap--AccruedLiabilitiesCurrent_iTI_pp0p0_mtALCzaTh_zKGD0y6LmGhg" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; display: none">Accrued expenses and other payables</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">681,984</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">230,917</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table>
</us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock>
<us-gaap:AccruedSalariesCurrent contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 82548 </us-gaap:AccruedSalariesCurrent>
<us-gaap:AccruedSalariesCurrent contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 61776 </us-gaap:AccruedSalariesCurrent>
<us-gaap:OtherAccruedLiabilitiesCurrent contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 55000 </us-gaap:OtherAccruedLiabilitiesCurrent>
<us-gaap:OtherAccruedLiabilitiesCurrent contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 5753 </us-gaap:OtherAccruedLiabilitiesCurrent>
<us-gaap:AccrualForTaxesOtherThanIncomeTaxesCurrent contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 28242 </us-gaap:AccrualForTaxesOtherThanIncomeTaxesCurrent>
<us-gaap:AccrualForTaxesOtherThanIncomeTaxesCurrent contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 25206 </us-gaap:AccrualForTaxesOtherThanIncomeTaxesCurrent>
<us-gaap:AccruedRentCurrent contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 29741 </us-gaap:AccruedRentCurrent>
<us-gaap:AccruedRentCurrent contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 24972 </us-gaap:AccruedRentCurrent>
<ATXG:CustomersDeposits contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 150993 </ATXG:CustomersDeposits>
<us-gaap:AccountsPayableOtherCurrent contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 335460 </us-gaap:AccountsPayableOtherCurrent>
<us-gaap:AccountsPayableOtherCurrent contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 113210 </us-gaap:AccountsPayableOtherCurrent>
<us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 681984 </us-gaap:AccruedLiabilitiesCurrent>
<us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 230917 </us-gaap:AccruedLiabilitiesCurrent>
<us-gaap:LesseeOperatingLeasesTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_806_eus-gaap--LesseeOperatingLeasesTextBlock_zwHQRNqrsJC6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>14.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_823_zuPtMmLdiWkl">LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company implemented new accounting policy according to the ASC 842, Leases, on April 1, 2019 on a modified retrospective basis and did not restate comparative periods. Under the new policy, the Company recognized approximately $<span id="xdx_90A_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pn4n6_c20200402__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201602Member_z0MGosbePt5l" title="Operating lease, right of use asset"><span id="xdx_90A_eus-gaap--OperatingLeaseLiability_iI_pn4n6_c20200402__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201602Member_zYCjh9SS2jbh" title="Operating lease, liability">0.06</span></span> million lease liability as well as right-of-use asset for all leases (with the exception of short-term leases) at the commencement date. Lease liabilities are measured at present value of the sum of remaining rental payments as of March 31, 2021, with discounted rate of <span id="xdx_904_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_upercentage_c20210331_zAQg30GQ8jCe" title="Weighted average discount rate leases">4.35</span>%. A single lease cost is recognized over the lease term on a generally straight-line basis. All cash payments of operating lease cost are classified within operating activities in the statement of cash flows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company leases its head office. The lease period is <span id="xdx_90B_eus-gaap--LessorOperatingLeaseTermOfContract_iI_dtY_c20210331__srt--StatementGeographicalAxis__custom--HeadOfficeMember_zg2s1DPCFKCh" title="Lease period">5</span> years with an option to extend the lease. The Company leases its plant and dormitory for <span id="xdx_90A_eus-gaap--LessorOperatingLeaseTermOfContract_iI_dtY_c20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PlantAndDormitoryMember_zYYzLmJFg4j6" title="Lease period">4.5</span> years with an option to extend the lease.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company leased three floors of a commercial building for <span id="xdx_90C_eus-gaap--LessorOperatingLeaseTermOfContract_iI_dtY_c20210331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FloorsInCommercialBuildingMember_zjVE0CjJ0dUg" title="Lease period">3</span> years with an option to extend the lease in Humen Town of Dongguan City from the landlord and provides shops subleasing and property management services for garment wholesalers and retailers in the leased property.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"/> <p id="xdx_895_eus-gaap--LeaseCostTableTextBlock_zbZYKceiouJ2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Following table summarizes the components of lease expense:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span id="xdx_8BB_zVhHuVxpbXDk" style="font: 10pt Times New Roman, Times, Serif; display: none">SCHEDULE OF COMPONENTS OF LEASE EXPENSE</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_499_20200401__20210331_zPuR4Iuf20Db" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">2021 </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_497_20190401__20200331_zbG5BGTkyLhg" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">2020</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseCost_zaTW69ln3wX1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Operating lease cost </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">1,021,267</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">451,685 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_407_eus-gaap--ShortTermLeaseCost_zimn4cEEhUKe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Short-term lease cost </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">35,727</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">63,785</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40E_eus-gaap--LeaseCost_iT_pp0p0_zDBwDL4lBku1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; display: none"> Lease cost</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">1,056,994</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">515,470 </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"/> <p id="xdx_8A5_zHZppwWpJSRi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_89D_eus-gaap--OperatingLeasesOfLesseeDisclosureTextBlock_zCUldPP8lIQ9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The following table summarizes supplemental information related to leases:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B0_zpDMoE6fKDke" style="display: none">SUMMARY OF SUPPLEMENTAL INFORMATION RELATED TO LEASES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 97%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash paid for amounts included in the measurement of lease liabilities</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operating cash flow used in operating leases</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98D_eus-gaap--OperatingLeasePayments_c20200401__20210331_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow used in operating leases"><span style="font-family: Times New Roman, Times, Serif">1,650,847</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_986_eus-gaap--OperatingLeasePayments_c20190401__20200331_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow used in operating leases"><span style="font-family: Times New Roman, Times, Serif">515,470</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Right-of-use assets obtained in exchange for new operating leases liabilities</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98D_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20200401__20210331_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Right-of-use assets obtained in exchange for new operating leases liabilities"><span style="font-family: Times New Roman, Times, Serif">9,380,402</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_985_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20190401__20200331_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Right-of-use assets obtained in exchange for new operating leases liabilities"><span style="font-family: Times New Roman, Times, Serif">1,982,393</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Weighted average remaining lease term - Operating leases (years)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_901_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20210331_zi5darHWrt3h" title="Weighted average remaining lease term - Operating leases (years)">2.8</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20200331_zEnFQKnK5fc5" title="Weighted average remaining lease term - Operating leases (years)">4.2</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Weighted average discount rate - Operating leases</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98D_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_upercentage_c20210331_zsAKaP7VSpd4" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Weighted average discount rate - Operating leases"><span style="font-family: Times New Roman, Times, Serif">4.35</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_980_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_upercentage_c20200331_zuXCWfCOuf7b" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Weighted average discount rate - Operating leases"><span style="font-family: Times New Roman, Times, Serif">4.35</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> </table> <p id="xdx_8AB_zLldTTwYuSk1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_897_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zXAiAHrTeyKa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The following table summarizes the maturity of operating lease liabilities:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B5_zbnxbUcWZv71" style="display: none">SUMMARY OF MATURITY OF OPERATING LEASE LIABILITIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Years ending March 31</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_493_20210331_zNepim0OAQU3" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Lease cost</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_400_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPzWdw_zUreAqwmjv1e" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 78%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; width: 18%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,710,121</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPzWdw_z1jDARG2z787" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,792,954</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPzWdw_z0pl5HkOIW9l" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,891,377</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_maLOLLPzWdw_z28AwXHSlAn7" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2025</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">58,344</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pp0p0_zamK8VnZvPBh" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total lease payments</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">10,452,795</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zEHecK6KvuPh" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Less: Interest</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(820,170</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr id="xdx_406_eus-gaap--OperatingLeaseLiability_iI_pp0p0_z1z8hr7J9Xo2" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">9,632,625</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A9_zXUdl1ufpNFi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"/>
</us-gaap:LesseeOperatingLeasesTextBlock>
<us-gaap:OperatingLeaseRightOfUseAsset contextRef="AsOf2020-04-02_us-gaap_AccountingStandardsUpdate201602Member" decimals="-4" unitRef="USD"> 60000.00 </us-gaap:OperatingLeaseRightOfUseAsset>
<us-gaap:OperatingLeaseLiability contextRef="AsOf2020-04-02_us-gaap_AccountingStandardsUpdate201602Member" decimals="-4" unitRef="USD"> 60000.00 </us-gaap:OperatingLeaseLiability>
<us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="AsOf2021-03-31" decimals="INF" unitRef="percentage"> 0.0435 </us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
<us-gaap:LessorOperatingLeaseTermOfContract contextRef="AsOf2021-03-31_custom_HeadOfficeMember"> P5Y </us-gaap:LessorOperatingLeaseTermOfContract>
<us-gaap:LessorOperatingLeaseTermOfContract contextRef="AsOf2021-03-31_custom_PlantAndDormitoryMember"> P4Y6M </us-gaap:LessorOperatingLeaseTermOfContract>
<us-gaap:LessorOperatingLeaseTermOfContract contextRef="AsOf2021-03-31_custom_FloorsInCommercialBuildingMember"> P3Y </us-gaap:LessorOperatingLeaseTermOfContract>
<us-gaap:LeaseCostTableTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_895_eus-gaap--LeaseCostTableTextBlock_zbZYKceiouJ2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Following table summarizes the components of lease expense:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span id="xdx_8BB_zVhHuVxpbXDk" style="font: 10pt Times New Roman, Times, Serif; display: none">SCHEDULE OF COMPONENTS OF LEASE EXPENSE</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_499_20200401__20210331_zPuR4Iuf20Db" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">2021 </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_497_20190401__20200331_zbG5BGTkyLhg" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">2020</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseCost_zaTW69ln3wX1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Operating lease cost </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">1,021,267</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">451,685 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_407_eus-gaap--ShortTermLeaseCost_zimn4cEEhUKe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Short-term lease cost </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">35,727</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">63,785</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40E_eus-gaap--LeaseCost_iT_pp0p0_zDBwDL4lBku1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; display: none"> Lease cost</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">1,056,994</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">515,470 </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"/>
</us-gaap:LeaseCostTableTextBlock>
<us-gaap:OperatingLeaseCost contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> 1021267 </us-gaap:OperatingLeaseCost>
<us-gaap:OperatingLeaseCost contextRef="From2019-04-012020-03-31" decimals="0" unitRef="USD"> 451685 </us-gaap:OperatingLeaseCost>
<us-gaap:ShortTermLeaseCost contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> 35727 </us-gaap:ShortTermLeaseCost>
<us-gaap:ShortTermLeaseCost contextRef="From2019-04-012020-03-31" decimals="0" unitRef="USD"> 63785 </us-gaap:ShortTermLeaseCost>
<us-gaap:LeaseCost contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> 1056994 </us-gaap:LeaseCost>
<us-gaap:LeaseCost contextRef="From2019-04-012020-03-31" decimals="0" unitRef="USD"> 515470 </us-gaap:LeaseCost>
<us-gaap:OperatingLeasesOfLesseeDisclosureTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_89D_eus-gaap--OperatingLeasesOfLesseeDisclosureTextBlock_zCUldPP8lIQ9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The following table summarizes supplemental information related to leases:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B0_zpDMoE6fKDke" style="display: none">SUMMARY OF SUPPLEMENTAL INFORMATION RELATED TO LEASES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 97%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash paid for amounts included in the measurement of lease liabilities</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operating cash flow used in operating leases</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98D_eus-gaap--OperatingLeasePayments_c20200401__20210331_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow used in operating leases"><span style="font-family: Times New Roman, Times, Serif">1,650,847</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_986_eus-gaap--OperatingLeasePayments_c20190401__20200331_pp0p0" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow used in operating leases"><span style="font-family: Times New Roman, Times, Serif">515,470</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Right-of-use assets obtained in exchange for new operating leases liabilities</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98D_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20200401__20210331_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Right-of-use assets obtained in exchange for new operating leases liabilities"><span style="font-family: Times New Roman, Times, Serif">9,380,402</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_985_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20190401__20200331_pp0p0" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Right-of-use assets obtained in exchange for new operating leases liabilities"><span style="font-family: Times New Roman, Times, Serif">1,982,393</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Weighted average remaining lease term - Operating leases (years)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_901_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20210331_zi5darHWrt3h" title="Weighted average remaining lease term - Operating leases (years)">2.8</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20200331_zEnFQKnK5fc5" title="Weighted average remaining lease term - Operating leases (years)">4.2</span></span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Weighted average discount rate - Operating leases</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98D_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_upercentage_c20210331_zsAKaP7VSpd4" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Weighted average discount rate - Operating leases"><span style="font-family: Times New Roman, Times, Serif">4.35</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_980_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_upercentage_c20200331_zuXCWfCOuf7b" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Weighted average discount rate - Operating leases"><span style="font-family: Times New Roman, Times, Serif">4.35</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> </table>
</us-gaap:OperatingLeasesOfLesseeDisclosureTextBlock>
<us-gaap:OperatingLeasePayments contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> 1650847 </us-gaap:OperatingLeasePayments>
<us-gaap:OperatingLeasePayments contextRef="From2019-04-012020-03-31" decimals="0" unitRef="USD"> 515470 </us-gaap:OperatingLeasePayments>
<us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> 9380402 </us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability>
<us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability contextRef="From2019-04-012020-03-31" decimals="0" unitRef="USD"> 1982393 </us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability>
<us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="AsOf2021-03-31"> P2Y9M18D </us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
<us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="AsOf2020-03-31"> P4Y2M12D </us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
<us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="AsOf2021-03-31" decimals="INF" unitRef="percentage"> 0.0435 </us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
<us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="AsOf2020-03-31" decimals="INF" unitRef="percentage"> 0.0435 </us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
<us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_897_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zXAiAHrTeyKa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The following table summarizes the maturity of operating lease liabilities:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B5_zbnxbUcWZv71" style="display: none">SUMMARY OF MATURITY OF OPERATING LEASE LIABILITIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Years ending March 31</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_493_20210331_zNepim0OAQU3" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Lease cost</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_400_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPzWdw_zUreAqwmjv1e" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 78%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; width: 18%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,710,121</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPzWdw_z1jDARG2z787" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,792,954</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPzWdw_z0pl5HkOIW9l" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,891,377</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_maLOLLPzWdw_z28AwXHSlAn7" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2025</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">58,344</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pp0p0_zamK8VnZvPBh" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total lease payments</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">10,452,795</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zEHecK6KvuPh" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Less: Interest</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(820,170</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr id="xdx_406_eus-gaap--OperatingLeaseLiability_iI_pp0p0_z1z8hr7J9Xo2" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">9,632,625</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table>
</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 3710121 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 3792954 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 2891377 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 58344 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 10452795 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue>
<us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 820170 </us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount>
<us-gaap:OperatingLeaseLiability contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 9632625 </us-gaap:OperatingLeaseLiability>
<ATXG:ShareCapitalAndReservesTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_807_ecustom--ShareCapitalAndReservesTextBlock_zuFQNyqvm7Mc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>15. <span id="xdx_82E_zfrWaniXFNTf">SHARE CAPITAL AND RESERVES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Share capital</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In August 2020, the Company offered <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pip0_c20200801__20200831__srt--TitleOfIndividualAxis__us-gaap--InvestorMember_z6eUKeliUizl" title="Company offered common stocks shares">747,000</span> common stocks to an individual investor. The subscription price was $<span id="xdx_904_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20200831__srt--TitleOfIndividualAxis__us-gaap--InvestorMember_zHj1cGAuP0Ce" title="Subscription price">5.00</span> per share. The proceeds were all received in August 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On December 31, 2020, the Company offered <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pip0_c20201230__20201231__srt--TitleOfIndividualAxis__us-gaap--InvestorMember_znPC3F2F0Fxg" title="Company offered common stocks shares">600,000</span> common stocks to an individual investor. The subscription price was $<span id="xdx_900_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20201231__srt--TitleOfIndividualAxis__us-gaap--InvestorMember_z4qcQjHvAQof" title="Subscription price">5.00</span> per share. The proceeds received will be used for working capital and other general corporate purposes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Statutory reserve</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_ecustom--DescriptionOnStatutoryReserve_c20200401__20210331" title="Description on statutory reserve">In accordance with the relevant laws and regulations of the PRC, the subsidiary of the Company established in the PRC is required to transfer 10% of its profit after taxation prepared in accordance with the accounting regulations of the PRC to the statutory reserve until the reserve balance reaches 50% of the subsidiary’s paid-up capital. Such reserve may be used to offset accumulated losses or increase the registered capital of the subsidiary, subject to the approval from the PRC authorities, and are not available for dividend distribution to the shareholders</span>. The amount appropriated to statutory reserve for the years ended March 31, 2021 and 2020 were $<span id="xdx_90C_ecustom--StatutoryReserveAppropriationAmount_c20200401__20210331_pp0p0" title="Statutory reserve appropriation amount">10,937</span> and $<span id="xdx_906_ecustom--StatutoryReserveAppropriationAmount_c20190401__20200331_pp0p0" title="Statutory reserve appropriation amount">1,735</span>, respectively. In November 2020, consolidated statutory reserve of $<span id="xdx_907_ecustom--ConsolidatedStatutoryReserve_c20201101__20201130__us-gaap--StatementEquityComponentsAxis__us-gaap--AdditionalPaidInCapitalMember_pp0p0" title="Consolidated statutory reserve">20,630</span> was transferred to additional paid in capital because there was no liability for the company to provide such reserve due to disposal of a subsidiary. The balance of paid-up statutory reserve was $<span id="xdx_901_ecustom--PaidupStatutoryReserve_iI_pp0p0_c20210331_zOJJMkHWWbx9" title="Paid-up statutory reserve">13,821</span> and $<span id="xdx_90B_ecustom--PaidupStatutoryReserve_iI_pp0p0_c20200331_zvrkHEdu0Pf" title="Paid-up statutory reserve">23,514</span> as of March 31, 2021 and 2020, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"/>
</ATXG:ShareCapitalAndReservesTextBlock>
<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2020-08-012020-08-31_us-gaap_InvestorMember" decimals="0" unitRef="USD"> 747000 </us-gaap:StockIssuedDuringPeriodValueNewIssues>
<us-gaap:SharesIssuedPricePerShare contextRef="AsOf2020-08-31_us-gaap_InvestorMember" decimals="INF" unitRef="USDPShares"> 5.00 </us-gaap:SharesIssuedPricePerShare>
<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2020-12-302020-12-31_us-gaap_InvestorMember" decimals="0" unitRef="USD"> 600000 </us-gaap:StockIssuedDuringPeriodValueNewIssues>
<us-gaap:SharesIssuedPricePerShare contextRef="AsOf2020-12-31_us-gaap_InvestorMember" decimals="INF" unitRef="USDPShares"> 5.00 </us-gaap:SharesIssuedPricePerShare>
<ATXG:DescriptionOnStatutoryReserve contextRef="From2020-04-012021-03-31"> In accordance with the relevant laws and regulations of the PRC, the subsidiary of the Company established in the PRC is required to transfer 10% of its profit after taxation prepared in accordance with the accounting regulations of the PRC to the statutory reserve until the reserve balance reaches 50% of the subsidiary’s paid-up capital. Such reserve may be used to offset accumulated losses or increase the registered capital of the subsidiary, subject to the approval from the PRC authorities, and are not available for dividend distribution to the shareholders </ATXG:DescriptionOnStatutoryReserve>
<ATXG:StatutoryReserveAppropriationAmount contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> 10937 </ATXG:StatutoryReserveAppropriationAmount>
<ATXG:StatutoryReserveAppropriationAmount contextRef="From2019-04-012020-03-31" decimals="0" unitRef="USD"> 1735 </ATXG:StatutoryReserveAppropriationAmount>
<ATXG:ConsolidatedStatutoryReserve contextRef="From2020-11-012020-11-30_us-gaap_AdditionalPaidInCapitalMember" decimals="0" unitRef="USD"> 20630 </ATXG:ConsolidatedStatutoryReserve>
<ATXG:PaidupStatutoryReserve contextRef="AsOf2021-03-31" decimals="0" unitRef="USD"> 13821 </ATXG:PaidupStatutoryReserve>
<ATXG:PaidupStatutoryReserve contextRef="AsOf2020-03-31" decimals="0" unitRef="USD"> 23514 </ATXG:PaidupStatutoryReserve>
<us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_80A_eus-gaap--ConcentrationRiskDisclosureTextBlock_zFmgq8JL3mQ2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b> </b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>16.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_821_zgSEEDVj4HKf">RISKS AND UNCERTAINTIES</span> </b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(a)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Economic and Political Risks</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company’s operations are conducted in the PRC. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environment in the PRC, and by the general state of the PRC economy.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company’s operations in the PRC are subject to special considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environment and foreign currency exchange. The Company’s results may be adversely affected by changes in the political and social conditions in the PRC, and by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion, remittances abroad, and rates and methods of taxation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(b)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>Foreign Currency Translation</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company’s reporting currency is the U.S. dollar. The functional currency of the parent company is the U.S. dollar and the functional currency of the Company’s operating subsidiaries is the Chinese Renminbi (“RMB”). For the subsidiaries whose functional currencies are the RMB, all assets and liabilities are translated at exchange rates at the balance sheet date, which are <span id="xdx_90C_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_dxL_upercentage_c20210331_zmynTMmrNjd6" title="Translated exchange rates::XDX::6.553"><span style="-sec-ix-hidden: xdx2ixbrl2051">6.55</span></span> and <span id="xdx_90A_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_upercentage_c20200331_zDvyIfdCBC2j" title="Translated exchange rates">7.08</span> as at March 31, 2021 and March 31, 2020, respectively. Revenue and expenses are translated at the average yearly exchange rates, which are <span id="xdx_909_ecustom--RevenueAndExpensesForeignCurrencyTranslatedAverageExchangeRates_pid_upercentage_c20200401__20210331_ztTA66VsTx96" title="Revenue and expenses translated average exchange rates">6.78</span> and <span id="xdx_901_ecustom--RevenueAndExpensesForeignCurrencyTranslatedAverageExchangeRates_pid_upercentage_c20190401__20200331_zk5sPEngP7Cf" title="Revenue and expenses translated average exchange rates">6.94</span> for the two years ended March 31, 2021 and 2020, respectively. The equity is translated at historical exchange rates. Any translation adjustments resulting are not included in determining net income but are included in foreign exchange adjustments to other comprehensive loss, a component of equity.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>(c)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>Concentration Risks</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The followings are the percentage of accounts receivable balance of the top five customers over accounts receivable for each segment as at March 31, 2021 and 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_896_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_z9wnAaysL5y" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Garment manufacturing segment</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B2_zGPZxIepLWS5" style="display: none">SCHEDULE OF CONCENTRATION OF RISK BY CUSTOMERS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 97%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">March 31, 2021</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">March 31, 2020</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Customer A</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_984_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--TitleOfIndividualAxis__custom--GarmentManufacturingSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_z1yfk7ibuAkc" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">98.4</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_983_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20190401__20200331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--TitleOfIndividualAxis__custom--GarmentManufacturingSegmentMember__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z0GxBa4hlYil" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">85.5</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Customer B</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98B_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--TitleOfIndividualAxis__custom--GarmentManufacturingSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zyhX5DfsKPg9" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">1.6</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Nil </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The high concentration as at March 31, 2021 was mainly due to business development of a large distributor of garments. Management believes that should the Company lose any one of its major customers, it was able to sell similar products to other customers.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Logistics services segment</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 97%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">March 31, 2021</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">March 31, 2020</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Customer A</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zPpiCeBFw8Td" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">30.2</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_986_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20190401__20200331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_z9J8emwWiqC2" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">22.4</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Customer B</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_989_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zW2Dxrh696qi" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">16.6</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20190401__20200331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_z5qjdNNpCl22" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">18.3</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Customer C</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_985_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_z422zwgcIb7l" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">12.7</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20190401__20200331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_z3ZMePaClsbl" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">3.8</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Customer D</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_986_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zdwSBUJiejV7" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">5.5</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20190401__20200331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_z8u3CarJ5GKj" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">2.7</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Customer E</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_980_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerEMember_zsM3dFj03hzg" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">5.5</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Nil </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> </table> <p id="xdx_8AF_zEHvAFES1VA6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Property management and subleasing </span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The accounts receivable of Property management and subleasing segment as at March 31, 2021 was from one customer only.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Epidemic prevention supplies segment</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">No accounts receivables in this segment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">For the year ended March 31, 2021, two customers, one from garment segment and the other from Epidemic prevention supplies segment, provided more than <span id="xdx_902_eus-gaap--SaleOfStockPercentageOfOwnershipBeforeTransaction_pid_dp_upercentage_c20200401__20210331__srt--MajorCustomersAxis__custom--TwoCustomersMember__srt--RangeAxis__srt--MinimumMember__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentSegmentAndEpidemicPreventionSuppliesSegmentMember_zlglchmfEHtf" title="Percentage of sales">10</span>% of total consolidated revenue of the Company, represented <span id="xdx_902_eus-gaap--SaleOfStockPercentageOfOwnershipBeforeTransaction_pid_dp_upercentage_c20200401__20210331__srt--MajorCustomersAxis__custom--TwoCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentSegmentAndEpidemicPreventionSuppliesSegmentMember_zg0rMMlwpHL" title="Percentage of sales">57.4</span>% of total revenue of the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The high concentration in year ended March 31, 2021 was mainly due to concentration of distributors in garment manufacturing business and epidemic prevention supplies business. Management believes that should the Company lose any one of its major customers, it was able to sell similar products to other customers.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_896_ecustom--ScheduleOfInventoryPurchasesFromSuppliersTableTextBlock_zCH9PAs9Xhof" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The following tables summarized the percentage of purchases from five largest suppliers of each of the reportable segment purchase for the years ended March 31, 2021 and 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B4_zH5gIuO5Uv1l" style="display: none">SCHEDULE OF INVENTORY PURCHASES FROM SUPPLIERS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.25in"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Year ended</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">March 31,</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Garment manufacturing segment</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_987_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20200401__20210331__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_zkrLy6z78sSf" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Percentage of inventory purchase"><span style="font-family: Times New Roman, Times, Serif">98.7</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98C_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20190401__20200331__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_zIKfZp9VWYCa" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Percentage of inventory purchase"><span style="font-family: Times New Roman, Times, Serif">92.7</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Logistics services segment</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98B_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20200401__20210331__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_z2rqUz4WGhlh" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Percentage of inventory purchase"><span style="font-family: Times New Roman, Times, Serif">49.9</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_983_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20190401__20200331__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_zHiOTbR4nTki" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Percentage of inventory purchase"><span style="font-family: Times New Roman, Times, Serif">25.6</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Property management and subleasing</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_983_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20200401__20210331__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zTtFl8TCc8Cg" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Percentage of inventory purchase"><span style="font-family: Times New Roman, Times, Serif">100.0</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Nil</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Epidemic prevention supplies</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_983_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20200401__20210331__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesMember_z9LON7EumPk1" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Percentage of inventory purchase"><span style="font-family: Times New Roman, Times, Serif">90.8</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Nil</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> </table> <p id="xdx_8A2_zQ3w4aosnBHc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Management believes that should the Company lose any one of its major suppliers, other suppliers are available that could provide similar products to the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font: 10pt Times New Roman, Times, Serif"><b>(d)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>Interest Rate Risk</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company’s exposure to interest rate risk primarily relates to the interest expenses on our outstanding bank borrowings and the interest income generated by cash invested in cash deposits and liquid investments. As of March 31, 2021, the total outstanding borrowings amounted to $<span id="xdx_90F_eus-gaap--InterestExpenseBorrowings_c20200401__20210331_pp0p0" title="Outstanding borrowings">152,607</span> (RMB <span id="xdx_90D_eus-gaap--InterestExpenseBorrowings_pp0p0_uRMB_c20200401__20210331__us-gaap--AwardTypeAxis__custom--ChineseYuanCurrencyExchangeMember_zx1btgqjBIQj" title="Outstanding borrowings">1,000,000</span>) with various interest rate from <span id="xdx_903_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_pid_dp_upercentage_c20200401__20210331__srt--RangeAxis__srt--MinimumMember_zhJdB8LJ7eVl" title="Line of credit facility, interest rate">4.84</span>% to <span id="xdx_905_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_pid_dp_upercentage_c20200401__20210331__srt--RangeAxis__srt--MaximumMember_znECahTQxKUj" title="Line of credit facility, interest rate">6.96</span>% p.a. (Note 10)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>(e)   COVID-19</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Coronavirus Disease (COVID-19) outbreak and the measures taken to contain the spread of the pandemic have created a high level of uncertainty to global economic prospects and this has impacted the Company’s operations and its financial performance of the financial year and subsequent to the financial year end.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As the situation continues to evolve with significant level of uncertainty, the Company is unable to reasonably estimate the full financial impact of the COVID-19 outbreak. The Company is monitoring the situation closely and to mitigate the financial impact, it is conscientiously managing its cost by adopting an operating cost reduction strategy and conserving liquidity by working with major creditors to align repayment obligations with receivable collections.</span></p>
</us-gaap:ConcentrationRiskDisclosureTextBlock>
<us-gaap:ForeignCurrencyExchangeRateTranslation1 contextRef="AsOf2020-03-31" decimals="INF" unitRef="percentage"> 7.08 </us-gaap:ForeignCurrencyExchangeRateTranslation1>
<ATXG:RevenueAndExpensesForeignCurrencyTranslatedAverageExchangeRates contextRef="From2020-04-012021-03-31" decimals="INF" unitRef="percentage"> 6.78 </ATXG:RevenueAndExpensesForeignCurrencyTranslatedAverageExchangeRates>
<ATXG:RevenueAndExpensesForeignCurrencyTranslatedAverageExchangeRates contextRef="From2019-04-012020-03-31" decimals="INF" unitRef="percentage"> 6.94 </ATXG:RevenueAndExpensesForeignCurrencyTranslatedAverageExchangeRates>
<us-gaap:SchedulesOfConcentrationOfRiskByRiskFactorTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_896_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_z9wnAaysL5y" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Garment manufacturing segment</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B2_zGPZxIepLWS5" style="display: none">SCHEDULE OF CONCENTRATION OF RISK BY CUSTOMERS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 97%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">March 31, 2021</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">March 31, 2020</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Customer A</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_984_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--TitleOfIndividualAxis__custom--GarmentManufacturingSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_z1yfk7ibuAkc" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">98.4</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_983_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20190401__20200331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--TitleOfIndividualAxis__custom--GarmentManufacturingSegmentMember__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z0GxBa4hlYil" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">85.5</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Customer B</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98B_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--TitleOfIndividualAxis__custom--GarmentManufacturingSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zyhX5DfsKPg9" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">1.6</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Nil </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The high concentration as at March 31, 2021 was mainly due to business development of a large distributor of garments. Management believes that should the Company lose any one of its major customers, it was able to sell similar products to other customers.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Logistics services segment</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 97%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">March 31, 2021</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">March 31, 2020</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Customer A</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zPpiCeBFw8Td" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">30.2</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_986_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20190401__20200331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_z9J8emwWiqC2" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">22.4</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Customer B</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_989_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zW2Dxrh696qi" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">16.6</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20190401__20200331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_z5qjdNNpCl22" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">18.3</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Customer C</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_985_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_z422zwgcIb7l" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">12.7</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20190401__20200331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_z3ZMePaClsbl" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">3.8</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Customer D</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_986_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zdwSBUJiejV7" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">5.5</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20190401__20200331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_z8u3CarJ5GKj" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">2.7</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Customer E</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_980_eus-gaap--ConcentrationRiskPercentage1_pid_dp_upercentage_c20200401__20210331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerEMember_zsM3dFj03hzg" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Concentration risk, percentage"><span style="font-family: Times New Roman, Times, Serif">5.5</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Nil </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> </table>
</us-gaap:SchedulesOfConcentrationOfRiskByRiskFactorTextBlock>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2020-04-012021-03-31_custom_CustomerAMember_custom_GarmentManufacturingSegmentMember_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" unitRef="percentage"> 0.984 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2019-04-012020-03-31_us-gaap_AccountsReceivableMember_custom_GarmentManufacturingSegmentMember_custom_CustomerAMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" unitRef="percentage"> 0.855 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2020-04-012021-03-31_custom_CustomerBMember_custom_GarmentManufacturingSegmentMember_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" unitRef="percentage"> 0.016 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2020-04-012021-03-31_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember_custom_CustomerAMember" decimals="INF" unitRef="percentage"> 0.302 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2019-04-012020-03-31_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember_custom_CustomerAMember" decimals="INF" unitRef="percentage"> 0.224 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2020-04-012021-03-31_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember_custom_CustomerBMember" decimals="INF" unitRef="percentage"> 0.166 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2019-04-012020-03-31_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember_custom_CustomerBMember" decimals="INF" unitRef="percentage"> 0.183 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2020-04-012021-03-31_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember_custom_CustomerCMember" decimals="INF" unitRef="percentage"> 0.127 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2019-04-012020-03-31_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember_custom_CustomerCMember" decimals="INF" unitRef="percentage"> 0.038 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2020-04-012021-03-31_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember_custom_CustomerDMember" decimals="INF" unitRef="percentage"> 0.055 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2019-04-012020-03-31_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember_custom_CustomerDMember" decimals="INF" unitRef="percentage"> 0.027 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2020-04-012021-03-31_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember_custom_CustomerEMember" decimals="INF" unitRef="percentage"> 0.055 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:SaleOfStockPercentageOfOwnershipBeforeTransaction contextRef="From2020-04-012021-03-31_custom_TwoCustomersMember_srt_MinimumMember_custom_GarmentSegmentAndEpidemicPreventionSuppliesSegmentMember" decimals="INF" unitRef="percentage"> 0.10 </us-gaap:SaleOfStockPercentageOfOwnershipBeforeTransaction>
<us-gaap:SaleOfStockPercentageOfOwnershipBeforeTransaction contextRef="From2020-04-012021-03-31_custom_TwoCustomersMember_custom_GarmentSegmentAndEpidemicPreventionSuppliesSegmentMember" decimals="INF" unitRef="percentage"> 0.574 </us-gaap:SaleOfStockPercentageOfOwnershipBeforeTransaction>
<ATXG:ScheduleOfInventoryPurchasesFromSuppliersTableTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_896_ecustom--ScheduleOfInventoryPurchasesFromSuppliersTableTextBlock_zCH9PAs9Xhof" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The following tables summarized the percentage of purchases from five largest suppliers of each of the reportable segment purchase for the years ended March 31, 2021 and 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B4_zH5gIuO5Uv1l" style="display: none">SCHEDULE OF INVENTORY PURCHASES FROM SUPPLIERS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.25in"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Year ended</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">March 31,</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Garment manufacturing segment</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_987_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20200401__20210331__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_zkrLy6z78sSf" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Percentage of inventory purchase"><span style="font-family: Times New Roman, Times, Serif">98.7</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98C_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20190401__20200331__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--GarmentManufacturingSegmentMember_zIKfZp9VWYCa" style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right" title="Percentage of inventory purchase"><span style="font-family: Times New Roman, Times, Serif">92.7</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Logistics services segment</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98B_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20200401__20210331__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_z2rqUz4WGhlh" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Percentage of inventory purchase"><span style="font-family: Times New Roman, Times, Serif">49.9</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_983_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20190401__20200331__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--LogisticServicesSegmentMember_zHiOTbR4nTki" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Percentage of inventory purchase"><span style="font-family: Times New Roman, Times, Serif">25.6</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Property management and subleasing</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_983_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20200401__20210331__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--PropertyManagementAndSubleasingMember_zTtFl8TCc8Cg" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Percentage of inventory purchase"><span style="font-family: Times New Roman, Times, Serif">100.0</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Nil</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Epidemic prevention supplies</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_983_ecustom--PercentageOfInventoryPurchase_pid_dp_upercentage_c20200401__20210331__us-gaap--ConcentrationRiskByTypeAxis__custom--FiveLargestSuppliersMember__us-gaap--StatementBusinessSegmentsAxis__custom--EpidemicPreventionSuppliesMember_z9LON7EumPk1" style="font-family: Times New Roman, Times, Serif; text-align: right" title="Percentage of inventory purchase"><span style="font-family: Times New Roman, Times, Serif">90.8</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Nil</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> </table>
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<ATXG:PercentageOfInventoryPurchase contextRef="From2020-04-012021-03-31_custom_FiveLargestSuppliersMember_custom_GarmentManufacturingSegmentMember" decimals="INF" unitRef="percentage"> 0.987 </ATXG:PercentageOfInventoryPurchase>
<ATXG:PercentageOfInventoryPurchase contextRef="From2019-04-012020-03-31_custom_FiveLargestSuppliersMember_custom_GarmentManufacturingSegmentMember" decimals="INF" unitRef="percentage"> 0.927 </ATXG:PercentageOfInventoryPurchase>
<ATXG:PercentageOfInventoryPurchase contextRef="From2020-04-012021-03-31_custom_FiveLargestSuppliersMember_custom_LogisticServicesSegmentMember" decimals="INF" unitRef="percentage"> 0.499 </ATXG:PercentageOfInventoryPurchase>
<ATXG:PercentageOfInventoryPurchase contextRef="From2019-04-012020-03-31_custom_FiveLargestSuppliersMember_custom_LogisticServicesSegmentMember" decimals="INF" unitRef="percentage"> 0.256 </ATXG:PercentageOfInventoryPurchase>
<ATXG:PercentageOfInventoryPurchase contextRef="From2020-04-012021-03-31_custom_FiveLargestSuppliersMember_custom_PropertyManagementAndSubleasingMember" decimals="INF" unitRef="percentage"> 1.000 </ATXG:PercentageOfInventoryPurchase>
<ATXG:PercentageOfInventoryPurchase contextRef="From2020-04-012021-03-31_custom_FiveLargestSuppliersMember_custom_EpidemicPreventionSuppliesMember" decimals="INF" unitRef="percentage"> 0.908 </ATXG:PercentageOfInventoryPurchase>
<us-gaap:InterestExpenseBorrowings contextRef="From2020-04-012021-03-31" decimals="0" unitRef="USD"> 152607 </us-gaap:InterestExpenseBorrowings>
<us-gaap:InterestExpenseBorrowings contextRef="From2020-04-012021-03-31_custom_ChineseYuanCurrencyExchangeMember" decimals="0" unitRef="RMB"> 1000000 </us-gaap:InterestExpenseBorrowings>
<us-gaap:LineOfCreditFacilityInterestRateDuringPeriod contextRef="From2020-04-012021-03-31_srt_MinimumMember" decimals="INF" unitRef="percentage"> 0.0484 </us-gaap:LineOfCreditFacilityInterestRateDuringPeriod>
<us-gaap:LineOfCreditFacilityInterestRateDuringPeriod contextRef="From2020-04-012021-03-31_srt_MaximumMember" decimals="INF" unitRef="percentage"> 0.0696 </us-gaap:LineOfCreditFacilityInterestRateDuringPeriod>
<us-gaap:SubsequentEventsTextBlock contextRef="From2020-04-012021-03-31">
<p id="xdx_804_eus-gaap--SubsequentEventsTextBlock_zEut5T4iHpSb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"/> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>17.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_821_z7BmvTiU4eqg">SUBSEQUENT EVENTS</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">There is no other subsequent events have occurred that would require recognition or disclosure in the financial statements.</span></p>
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<link:footnote id="Footnote000613" xlink:label="Footnote000613" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"> Being cash advance to Zhiyong Zhou to pay for daily operating expenditures of XKJ. </link:footnote>
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The decrease was due to net repayment of debt due to Zhida Hong. During the three and six months ended September 30, 2021, the Company received financial support of $<xhtml:span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVElFUyBUUkFOU0FDVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_906_eus-gaap--ProceedsFromRelatedPartyDebt_pn4n6_c20210701__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_zTL43RreQZSa" title="Proceeds related party debt">0.04</xhtml:span> million and <xhtml:span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVElFUyBUUkFOU0FDVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_eus-gaap--ProceedsFromRelatedPartyDebt_pn4n6_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_zqa7Ah0lNU3b">0.24</xhtml:span> million from Zhida Hong and repaid $<xhtml:span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVElFUyBUUkFOU0FDVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--RepaymentsOfRelatedPartyDebt_pn5n6_c20210701__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_zwzUNfYatmgl" title="Repayments of related party debt">0.4</xhtml:span> million and $<xhtml:span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVElFUyBUUkFOU0FDVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_908_eus-gaap--RepaymentsOfRelatedPartyDebt_pn5n6_c20210401__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhidaHongMember_zNHKQ0h7jBC">0.6</xhtml:span> million of debts due to him.
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<link:footnote id="Footnote000621" xlink:label="Footnote000621" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"> Being financial support from Bihua Yang for XKJ’s daily operation. </link:footnote>
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</xbrl>

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