Ofa Group's Business Segments

OFA Group, through its wholly owned subsidiary Office for Fine Architecture Limited, provides architectural services including design and fit-out for commercial and residential buildings. Its design services cover consultation, conceptual design with layout plans, detailed drawings, and advice on budget, space optimization, materials, fittings, furniture, and appliances to develop preliminary design plans and quotations. Fit-out work includes installation of protective materials, partition walls, windows, decorative fittings, plumbing systems, and electrical wiring. The company utilizes technological tools to enhance design processes and maintains industry relationships through its subsidiary's 11-year membership in the Hong Kong Institute of Architects and a client network of over 100 in Hong Kong. It is developing specialized software tools for building code compliance and visualization to improve design efficiency in the Asian market. On May 23, 2025, Office for Fine Architecture Limited entered into a Co-Development Agreement with Alan to AI Consultancy Co. Limited to co-develop the OFA QikBIM system, an AI software for architectural design and automated generation of structural and MEP construction drawings. The company holds a perpetual, irrevocable, worldwide, royalty-free license to use, modify, and distribute the software, with exclusive rights in North America and Hong Kong for five years from completion.

The Company operates a single segment as reviewed by the Chief Operating Decision Maker (CODM), Mr. Li Hsien "Larry" Wong, CEO. Segment profit or loss is measured using gross profit, which serves as the primary metric for evaluating financial results and resource allocation. Operating income (loss) is the main measure used by the CODM for segment performance assessment and resource allocation. The Company reports segment information by business unit and geography. For the year ended March 31, 2026, revenue totaled $716,885, with a gross profit of $163,845 and a segment operating loss of $8,018,518. Segment assets amounted to $21,607,285 as of March 31, 2026. All revenue for 2026 was generated in Hong Kong/Asia-Pacific. Major customers representing at least 10% of net revenue in 2026 included Dior Hong Kong Bespoke Lounge Project (82.38%) and Hong Kong Tramways Ltd A&A Consultancy Application (12.34%). In 2025, major customers included Batard Pedder Building Project management (19.56%) and Hang Cheong Factory Lobby Works Design and fit-out (16.80%).