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Metros Development Co., Ltd. – ‘SP 15D2’ for 11/30/23 – ‘EX-101.SCH’

On:  Friday, 3/29/24, at 9:46am ET   ·   Effective:  3/29/24   ·   For:  11/30/23   ·   Accession #:  1493152-24-11883   ·   File #:  1-41918

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

 3/29/24  Metros Development Co., Ltd.      SP 15D2    11/30/23   78:5.3M                                   M2 Compliance LLC/FA

Special Financial Report   —   Rule 15d-2   —   § 15(d)

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: SP 15D2     Special Financial Report                            HTML    831K 
 4: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     23K 
 5: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     23K 
 2: EX-12.1     Statement re: the Computation of Ratios             HTML     28K 
 3: EX-12.2     Statement re: the Computation of Ratios             HTML     28K 
11: R1          Cover                                               HTML     30K 
12: R2          Consolidated Balance Sheets                         HTML    104K 
13: R3          Consolidated Balance Sheets (Parenthetical)         HTML     41K 
14: R4          Consolidated Statements of Operations and           HTML    103K 
                Comprehensive Income                                             
15: R5          Consolidated Statements of Operations and           HTML     29K 
                Comprehensive Income (Parenthetical)                             
16: R6          Consolidated Statements of Changes in               HTML     49K 
                Shareholders' Equity                                             
17: R7          Consolidated Statements of Cash Flows               HTML    150K 
18: R8          Organization and Description of Business            HTML     27K 
19: R9          Summary of Significant Accounting Policies          HTML    125K 
20: R10         Investments                                         HTML     38K 
21: R11         Property and Equipment, Net                         HTML     36K 
22: R12         Accounts and Other Payables and Other Liabilities   HTML     37K 
23: R13         Bank and Other Borrowings                           HTML     77K 
24: R14         Operating Leases - as A Lessee                      HTML     45K 
25: R15         Shareholders? Equity                                HTML     62K 
26: R16         Income Taxes                                        HTML     64K 
27: R17         Disaggregation of Revenues                          HTML     40K 
28: R18         Related Party Transactions                          HTML     66K 
29: R19         Commitment and Contingencies                        HTML     29K 
30: R20         Subsequent Events                                   HTML     29K 
31: R21         Summary of Significant Accounting Policies          HTML    191K 
                (Policies)                                                       
32: R22         Summary of Significant Accounting Policies          HTML     42K 
                (Tables)                                                         
33: R23         Investments (Tables)                                HTML     36K 
34: R24         Property and Equipment, Net (Tables)                HTML     32K 
35: R25         Accounts and Other Payables and Other Liabilities   HTML     36K 
                (Tables)                                                         
36: R26         Bank and Other Borrowings (Tables)                  HTML     79K 
37: R27         Operating Leases - as A Lessee (Tables)             HTML     41K 
38: R28         Income Taxes (Tables)                               HTML     59K 
39: R29         Disaggregation of Revenues (Tables)                 HTML     40K 
40: R30         Related Party Transactions (Tables)                 HTML     52K 
41: R31         Schedule of Exchange Rate Translation of Amounts    HTML     35K 
                From Local Currency (Details)                                    
42: R32         Schedule Depreciation Method of Property and        HTML     40K 
                Equipment (Details)                                              
43: R33         Organization and Description of Business (Details   HTML     23K 
                Narrative)                                                       
44: R34         Summary of Significant Accounting Policies          HTML     46K 
                (Details Narrative)                                              
45: R35         Schedule of Investments (Details)                   HTML     50K 
46: R36         Schedule of Realized and Unrealized Gain or Loss    HTML     27K 
                on Investments, and Dividend Income From                         
                Investments (Details)                                            
47: R37         Investments (Details Narrative)                     HTML     25K 
48: R38         Schedule of Property and Equipment (Details)        HTML     45K 
49: R39         Property and Equipment, Net (Details Narrative)     HTML     29K 
50: R40         Schedule of Accounts and Other Payables and Other   HTML     43K 
                Liabilities (Details)                                            
51: R41         Schedule of Accounts and Other Payables and Other   HTML     26K 
                Liabilities (Details) (Parenthetical)                            
52: R42         Schedule of Bank and Other Borrowings (Details)     HTML     50K 
53: R43         Schedule of Pledge Information (Details)            HTML     30K 
54: R44         Schedule of Pledge Information (Details)            HTML     26K 
                (Parenthetical)                                                  
55: R45         Schedule of Guarantees of Outstanding Loans and     HTML     31K 
                Bonds (Details)                                                  
56: R46         Schedule of Future Minimum Payments (Details)       HTML     42K 
57: R47         Bank and Other Borrowings (Details Narrative)       HTML     26K 
58: R48         Schedule of Supplemental Information Related to     HTML     33K 
                Operating Leases (Details)                                       
59: R49         Schedule of Future Maturity of Lease Liabilities    HTML     41K 
                (Details)                                                        
60: R50         Operating Leases - as A Lessee (Details Narrative)  HTML     30K 
61: R51         Shareholders? Equity (Details Narrative)            HTML    126K 
62: R52         Schedule of Income Tax Expenses (Details)           HTML     31K 
63: R53         Schedule of Reconciliation of Effective Income Tax  HTML     40K 
                Rates (Details)                                                  
64: R54         Schedule of Deferred Income Tax Assets and          HTML     50K 
                Liabilities (Details)                                            
65: R55         Income Taxes (Details Narrative)                    HTML     26K 
66: R56         Schedule of Revenues Generated From Different       HTML     30K 
                Revenue Streams (Details)                                        
67: R57         Schedule of Changes in Deferred Revenue (Details)   HTML     33K 
68: R58         Schedule of Related Parties Material Transaction    HTML     32K 
                (Details)                                                        
69: R59         Schedule of Related Party Transaction (Details)     HTML     25K 
70: R60         Schedule of Related Party Transaction Included in   HTML     42K 
                Consolidated Financial Statements (Details)                      
71: R61         Related Party Transactions (Details Narrative)      HTML     43K 
72: R62         Commitment and Contingencies (Details Narrative)    HTML     29K 
73: R63         Subsequent Events (Details Narrative)               HTML     40K 
75: XML         IDEA XML File -- Filing Summary                      XML    138K 
78: XML         XBRL Instance -- form20-f_htm                        XML   1.36M 
74: EXCEL       IDEA Workbook of Financial Report Info              XLSX    142K 
 7: EX-101.CAL  XBRL Calculations -- mtrs-20231130_cal               XML    204K 
 8: EX-101.DEF  XBRL Definitions -- mtrs-20231130_def                XML    407K 
 9: EX-101.LAB  XBRL Labels -- mtrs-20231130_lab                     XML    946K 
10: EX-101.PRE  XBRL Presentations -- mtrs-20231130_pre              XML    714K 
 6: EX-101.SCH  XBRL Schema -- mtrs-20231130                         XSD    158K 
76: JSON        XBRL Instance as JSON Data -- MetaLinks              415±   593K 
77: ZIP         XBRL Zipped Folder -- 0001493152-24-011883-xbrl      Zip    205K

‘EX-101.SCH’   —   XBRL Schema — mtrs-20231130

This Exhibit is an XBRL File.

                                                                                                                                                                                
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</link:roleType>
<link:roleType roleURI="http://metros61.com/role/ScheduleOfBankAndOtherBorrowingsDetails" id="ScheduleOfBankAndOtherBorrowingsDetails">
<link:definition> 00000042 - Disclosure - SCHEDULE OF BANK AND OTHER BORROWINGS (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType roleURI="http://metros61.com/role/ScheduleOfPledgeInformationDetails" id="ScheduleOfPledgeInformationDetails">
<link:definition> 00000043 - Disclosure - SCHEDULE OF PLEDGE INFORMATION (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType roleURI="http://metros61.com/role/ScheduleOfPledgeInformationDetailsParenthetical" id="ScheduleOfPledgeInformationDetailsParenthetical">
<link:definition> 00000044 - Disclosure - SCHEDULE OF PLEDGE INFORMATION (Details) (Parenthetical) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType roleURI="http://metros61.com/role/ScheduleOfGuaranteesOfOutstandingLoansAndBondsDetails" id="ScheduleOfGuaranteesOfOutstandingLoansAndBondsDetails">
<link:definition> 00000045 - Disclosure - SCHEDULE OF GUARANTEES OF OUTSTANDING LOANS AND BONDS (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType roleURI="http://metros61.com/role/ScheduleOfFutureMinimumPaymentsDetails" id="ScheduleOfFutureMinimumPaymentsDetails">
<link:definition> 00000046 - Disclosure - SCHEDULE OF FUTURE MINIMUM PAYMENTS (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType roleURI="http://metros61.com/role/BankAndOtherBorrowingsDetailsNarrative" id="BankAndOtherBorrowingsDetailsNarrative">
<link:definition> 00000047 - Disclosure - BANK AND OTHER BORROWINGS (Details Narrative) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType roleURI="http://metros61.com/role/ScheduleOfSupplementalInformationRelatedToOperatingLeasesDetails" id="ScheduleOfSupplementalInformationRelatedToOperatingLeasesDetails">
<link:definition> 00000048 - Disclosure - SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO OPERATING LEASES (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType roleURI="http://metros61.com/role/ScheduleOfFutureMaturityOfLeaseLiabilitiesDetails" id="ScheduleOfFutureMaturityOfLeaseLiabilitiesDetails">
<link:definition> 00000049 - Disclosure - SCHEDULE OF FUTURE MATURITY OF LEASE LIABILITIES (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType roleURI="http://metros61.com/role/OperatingLeasesAsLesseeDetailsNarrative" id="OperatingLeasesAsLesseeDetailsNarrative">
<link:definition> 00000050 - Disclosure - OPERATING LEASES – AS A LESSEE (Details Narrative) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType roleURI="http://metros61.com/role/ShareholdersEquityDetailsNarrative" id="ShareholdersEquityDetailsNarrative">
<link:definition> 00000051 - Disclosure - SHAREHOLDERS’ EQUITY (Details Narrative) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType roleURI="http://metros61.com/role/ScheduleOfIncomeTaxExpensesDetails" id="ScheduleOfIncomeTaxExpensesDetails">
<link:definition> 00000052 - Disclosure - SCHEDULE OF INCOME TAX EXPENSES (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType roleURI="http://metros61.com/role/ScheduleOfReconciliationOfEffectiveIncomeTaxRatesDetails" id="ScheduleOfReconciliationOfEffectiveIncomeTaxRatesDetails">
<link:definition> 00000053 - Disclosure - SCHEDULE OF RECONCILIATION OF EFFECTIVE INCOME TAX RATES (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType roleURI="http://metros61.com/role/ScheduleOfDeferredIncomeTaxAssetsAndLiabilitiesDetails" id="ScheduleOfDeferredIncomeTaxAssetsAndLiabilitiesDetails">
<link:definition> 00000054 - Disclosure - SCHEDULE OF DEFERRED INCOME TAX ASSETS AND LIABILITIES (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType roleURI="http://metros61.com/role/IncomeTaxesDetailsNarrative" id="IncomeTaxesDetailsNarrative">
<link:definition> 00000055 - Disclosure - INCOME TAXES (Details Narrative) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType roleURI="http://metros61.com/role/ScheduleOfRevenuesGeneratedFromDifferentRevenueStreamsDetails" id="ScheduleOfRevenuesGeneratedFromDifferentRevenueStreamsDetails">
<link:definition> 00000056 - Disclosure - SCHEDULE OF REVENUES GENERATED FROM DIFFERENT REVENUE STREAMS (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType roleURI="http://metros61.com/role/ScheduleOfChangesInDeferredRevenueDetails" id="ScheduleOfChangesInDeferredRevenueDetails">
<link:definition> 00000057 - Disclosure - SCHEDULE OF CHANGES IN DEFERRED REVENUE (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType roleURI="http://metros61.com/role/ScheduleOfRelatedPartiesMaterialTransactionDetails" id="ScheduleOfRelatedPartiesMaterialTransactionDetails">
<link:definition> 00000058 - Disclosure - SCHEDULE OF RELATED PARTIES MATERIAL TRANSACTION (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType roleURI="http://metros61.com/role/ScheduleOfRelatedPartyTransactionDetails" id="ScheduleOfRelatedPartyTransactionDetails">
<link:definition> 00000059 - Disclosure - SCHEDULE OF RELATED PARTY TRANSACTION (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType roleURI="http://metros61.com/role/ScheduleOfRelatedPartyTransactionIncludedInConsolidatedFinancialStatementsDetails" id="ScheduleOfRelatedPartyTransactionIncludedInConsolidatedFinancialStatementsDetails">
<link:definition> 00000060 - Disclosure - SCHEDULE OF RELATED PARTY TRANSACTION INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType roleURI="http://metros61.com/role/RelatedPartyTransactionsDetailsNarrative" id="RelatedPartyTransactionsDetailsNarrative">
<link:definition> 00000061 - Disclosure - RELATED PARTY TRANSACTIONS (Details Narrative) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType roleURI="http://metros61.com/role/CommitmentAndContingenciesDetailsNarrative" id="CommitmentAndContingenciesDetailsNarrative">
<link:definition> 00000062 - Disclosure - COMMITMENT AND CONTINGENCIES (Details Narrative) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType roleURI="http://metros61.com/role/SubsequentEventsDetailsNarrative" id="SubsequentEventsDetailsNarrative">
<link:definition> 00000063 - Disclosure - SUBSEQUENT EVENTS (Details Narrative) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
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<link:linkbaseRef xlink:type="simple" xlink:href="mtrs-20231130_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Calculation Links"/>
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<import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"/>
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<import namespace="http://xbrl.sec.gov/dei/2023" schemaLocation="https://xbrl.sec.gov/dei/2023/dei-2023.xsd"/>
<import namespace="http://fasb.org/us-gaap/2023" schemaLocation="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd"/>
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<import namespace="http://www.xbrl.org/dtr/type/2022-03-31" schemaLocation="https://www.xbrl.org/dtr/type/2022-03-31/types.xsd"/>
<import namespace="http://xbrl.sec.gov/country/2023" schemaLocation="https://xbrl.sec.gov/country/2023/country-2023.xsd"/>
<import namespace="http://fasb.org/srt/2023" schemaLocation="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd"/>
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<element id="MTRS_RealEstateInventoriesAndRestrictedCashMember" name="RealEstateInventoriesAndRestrictedCashMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item"/>
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<element id="MTRS_FormerChiefExecutiveOfficerMember" name="FormerChiefExecutiveOfficerMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_NagoyaCreditGuaranteeAssociationMember" name="NagoyaCreditGuaranteeAssociationMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_AichiCreditGuaranteeAssociationMember" name="AichiCreditGuaranteeAssociationMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item"/>
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<element id="MTRS_WarrantAgreementIIMember" name="WarrantAgreementIIMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item"/>
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<element id="MTRS_DirectorAndEmployeesMember" name="DirectorAndEmployeesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_ThirdStockAcquisitionRightsAllotmentAgreementMember" name="ThirdStockAcquisitionRightsAllotmentAgreementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item"/>
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<element id="MTRS_BusinessPartnersMember" name="BusinessPartnersMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_FouthStockAcquisitionRightsAllotmentAgreementMember" name="FouthStockAcquisitionRightsAllotmentAgreementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item"/>
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<element id="MTRS_RealEstateBrokerageRevenueMember" name="RealEstateBrokerageRevenueMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_SanaeKobayashiMember" name="SanaeKobayashiMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_YoshihiroKoshibaMember" name="YoshihiroKoshibaMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_MetrosDevelopmentHoldingsIncMember" name="MetrosDevelopmentHoldingsIncMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_ConsultingServiceMember" name="ConsultingServiceMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_StockIssuedDuringPeriodValueDistributionOfDividends" name="StockIssuedDuringPeriodValueDistributionOfDividends" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_ChangesInFairValueOfInvestments" name="ChangesInFairValueOfInvestments" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
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<element id="MTRS_LossOnModificationOfOperatingLeaseContract" name="LossOnModificationOfOperatingLeaseContract" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_IncreaseDecreaseInOtherOperatingAsset" name="IncreaseDecreaseInOtherOperatingAsset" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_IncreaseDecreaseInOtherOperatingLiability" name="IncreaseDecreaseInOtherOperatingLiability" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_LoanProvidedToEmployee" name="LoanProvidedToEmployee" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_LoanProvidedToRelatedParty" name="LoanProvidedToRelatedParty" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_LoanRepaymentsFromEmployees" name="LoanRepaymentsFromEmployees" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_LoanRepaymentsFromRelatedParties" name="LoanRepaymentsFromRelatedParties" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_DistributionFromSilentPartnerships" name="DistributionFromSilentPartnerships" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_RepaymentsOfBankLoansAndOtherBorrowings" name="RepaymentsOfBankLoansAndOtherBorrowings" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_PayrollWithheldAsRepaymentsOfLoanReceivablesFromEmployee" name="PayrollWithheldAsRepaymentsOfLoanReceivablesFromEmployee" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_PayrollWithheldAsRepaymentsOfLoanReceivablesFromRelatedParty" name="PayrollWithheldAsRepaymentsOfLoanReceivablesFromRelatedParty" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_RemeasurementOfOperatingLeaseLiabilitiesAndRightofuseAssetsDueToLeaseModification" name="RemeasurementOfOperatingLeaseLiabilitiesAndRightofuseAssetsDueToLeaseModification" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_DisclosureBankAndOtherBorrowingsAbstract" name="DisclosureBankAndOtherBorrowingsAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_BankAndOtherBorrowingsDisclosureTextBlock" name="BankAndOtherBorrowingsDisclosureTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_DisclosureOperatingLeasesAsLesseeAbstract" name="DisclosureOperatingLeasesAsLesseeAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_DisclosureDisaggregationOfRevenuesAbstract" name="DisclosureDisaggregationOfRevenuesAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_DisaggregationOfRevenueTextBlock" name="DisaggregationOfRevenueTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_RestrictedCashPolicyTextBlock" name="RestrictedCashPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_PrepaidExpensesPolicyTextBlock" name="PrepaidExpensesPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_LifeInsuranceCorporateOrBankOwnedPolicyTextBlock" name="LifeInsuranceCorporateOrBankOwnedPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_RelatedPartyTransactionsPolicyTextBlock" name="RelatedPartyTransactionsPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_PropertyAndEquipmentDepreciationMethodTableTextBlock" name="PropertyAndEquipmentDepreciationMethodTableTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_ScheduleOfRealizedUnrealizedGainLossOnInvestmentsAndDividendIncomeFromInvestmentsTableTextBlock" name="ScheduleOfRealizedUnrealizedGainLossOnInvestmentsAndDividendIncomeFromInvestmentsTableTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_ScheduleOfPledgeInformationForOutstandingLoansTableTextBlock" name="ScheduleOfPledgeInformationForOutstandingLoansTableTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_ScheduleOfGuaranteesOfOutstandingLoansAndBondsTableTextBlock" name="ScheduleOfGuaranteesOfOutstandingLoansAndBondsTableTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_SupplementalInformationRelatedToOperatingLeasesTableTextBlock" name="SupplementalInformationRelatedToOperatingLeasesTableTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_ScheduleOfRelatedPartiesMaterialTransactionsTableTextBlock" name="ScheduleOfRelatedPartiesMaterialTransactionsTableTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_AccruedEvictionCostsPayableToTenants" name="AccruedEvictionCostsPayableToTenants" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_LossesInExcessOfCarryingAmountOfEquityMethodInvestments" name="LossesInExcessOfCarryingAmountOfEquityMethodInvestments" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_WeightedAverageYearsToMaturity" name="WeightedAverageYearsToMaturity" nillable="true" xbrli:periodType="duration" type="xbrli:durationItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_PledgeInformationAxis" name="PledgeInformationAxis" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem"/>
<element id="MTRS_PledgeInformationDomain" name="PledgeInformationDomain" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_GaurantyInformationAxis" name="GaurantyInformationAxis" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem"/>
<element id="MTRS_GaurantyInformationDomain" name="GaurantyInformationDomain" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_RemeasurementOfLeaseLiabilitiesAndRightOfUseAssetsDueToLeaseModifications" name="RemeasurementOfLeaseLiabilitiesAndRightOfUseAssetsDueToLeaseModifications" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_NumberOfOperatingLeasesGuaranteed" name="NumberOfOperatingLeasesGuaranteed" nillable="true" xbrli:periodType="duration" type="xbrli:integerItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_RetainedEarningsAndLegalCapitalSurplusDescription" name="RetainedEarningsAndLegalCapitalSurplusDescription" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_FullyDilutedSharesOfCommonSharePercentage" name="FullyDilutedSharesOfCommonSharePercentage" nillable="true" xbrli:periodType="instant" type="dtr-types:percentItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_ExercisePaymentUnderStockBasedCompensation" name="ExercisePaymentUnderStockBasedCompensation" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_EffectiveIncomeTaxRateReconciliationNonTaxableDividendIncome" name="EffectiveIncomeTaxRateReconciliationNonTaxableDividendIncome" nillable="true" xbrli:periodType="duration" type="dtr-types:percentItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_IncomeTaxExposureLiabilities" name="IncomeTaxExposureLiabilities" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_DeferredTaxAssetsTaxRevenueAndExpenseAdjustments" name="DeferredTaxAssetsTaxRevenueAndExpenseAdjustments" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_DeferredTaxAssetsLeaseLiabilities" name="DeferredTaxAssetsLeaseLiabilities" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_DeferredTaxLiabilitiesRevenueAndExpenseAdjustments" name="DeferredTaxLiabilitiesRevenueAndExpenseAdjustments" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_DeferredTaxLiabilitiesFairValueChangeOnInvestmentSecurities" name="DeferredTaxLiabilitiesFairValueChangeOnInvestmentSecurities" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_DeferredTaxLiabilitiesChangeInCashSurrenderValueOfLifeInsurancePolicies" name="DeferredTaxLiabilitiesChangeInCashSurrenderValueOfLifeInsurancePolicies" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_DeferredTaxLiabilitiesRightOfUseAssets" name="DeferredTaxLiabilitiesRightOfUseAssets" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_DescriptionOfUncertainTaxPositions" name="DescriptionOfUncertainTaxPositions" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_DeferredIncomeRevenueRecognizedFromOpeningBalance" name="DeferredIncomeRevenueRecognizedFromOpeningBalance" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_DeferredRevenueForeignExchangeEffect" name="DeferredRevenueForeignExchangeEffect" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_NatureOfRelationshipDescription" name="NatureOfRelationshipDescription" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_LoansReceivables" name="LoansReceivables" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_CustomerDMember" name="CustomerDMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_HeartCoreEnterpriseIncMember" name="HeartCoreEnterpriseIncMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_FirstStockAcquisitionRightsAllotmentAgreementMember" name="FirstStockAcquisitionRightsAllotmentAgreementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_CashReceivedForIssuanceOfStockAcquisitionRights" name="CashReceivedForIssuanceOfStockAcquisitionRights" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_InterestIncomeGeneratedFromRelatedParty" name="InterestIncomeGeneratedFromRelatedParty" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="MTRS_OverReimbursementAmount" name="OverReimbursementAmount" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
</schema>

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