v3.25.2
INCOME TAXES (Tables)
 12 Months Ended
Mar. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

Net deferred tax assets and liabilities consist of the following components as of March 31, 2025, and 2024:

 

   2025   2024 
   March 31, 
   2025   2024 
Deferred tax assets          
Right of use liabilities   333,659    76,693 
Goodwill amortization   11,201    13,121 
Charitable Contribution carryover   700    - 
NOL carryover   2,253,412    2,539,181 
Total deferred tax assets   2,598,972    2,628,995 
           
Deferred tax liabilities          
Right of use assets   (319,261)   (76,693)
Depreciation   (2,850)   (11,043)
Total deferred tax liabilities   (322,111)   (87,736)
           
Net deferred tax assets   2,276,861    2,541,259 
           
Less valuation allowance   -    - 
Net deferred tax assets   2,276,861    2,541,259 
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

The reconciliation of the Company’s net income taxes for fiscal years 2025, and 2024 are as follows:

 

   March 31, 2025   March 31, 2024 
U.S. Federal income tax at statutory rate  $243,564   $617,681 
State taxes, net of Federal benefit   20,834    208,403 
Change in valuation allowance   -    (2,355,877)
(Income Tax Benefit) Provision   264,398    (1,529,793)
SCHEDULE OF FEDERAL OPERATING LOSS CARRYFORWARDS

Summary of Federal Operating Loss Carryforwards

 

      
Unused operating loss carryforward March 31, 2024  $9,234,609 
Operating loss carryforwards realized  $1,323,495 
Unused operating loss carryforward March 31, 2025  $7,911,114