Stockholders’ Deficit |
12 Months Ended |
|---|---|
Mar. 31, 2025 | |
| Stockholders’ Deficit [Abstract] | |
| STOCKHOLDERS’ DEFICIT | NOTE 8 — STOCKHOLDERS’ DEFICIT
Common Stock
On September 23, 2023, the Company issued 11,700,000 shares of common stock to a related party to acquire equipment including two lumbar machines having an aggregate value of $60,000 (See Note 4 and Note 11). In accordance with the Securities and Exchange Commission Staff Accounting Bulletin Topic 5G, the equipment was recorded at its original cost basis to the transferor of $60,000.
From November 7, 2023 through December 30, 2023, the Company sold an aggregate of 362,000 shares of common stock for aggregate proceeds of $36,200, or $0.10 per share, resulting in net proceeds of $35,700 and a subscription receivable of $500.
On May 29, 2024, the Company issued 3,000,000 shares of common stock to its Chief Executive Officer in exchange for $300,000, or $0.10 per share, as follows: (i) a $100,000 reduction of the advances payable to the officer; and (ii) a subscription receivable of $200,000. On December 31, 2024, the outstanding $200,000 subscription receivable from the officer was satisfied as follows: (i) a $100,000 reduction of the advances payable to the officer; and (ii) compensation expense of $100,000 to the officer for the calendar year ended December 31, 2024 (See Note 6).
On May 31, 2024, the Company approved the return of 3,000,000 shares of common stock from a significant stockholder.
From June 26, 2024 through August 31, 2024, the Company sold an aggregate of 160,000 shares of common stock for an aggregate amount of $16,000, or $0.10 per share. As of March 31, 2025, net proceeds of $15,500 were received and a subscription receivable of $500 was outstanding. |