v3.25.2
Income Taxes (Tables)
12 Months Ended
Mar. 31, 2025
Income Taxes [Abstract]  
Schedule of Provision (Benefit) For Income Taxes

The Company’s provision (benefit) for income taxes consists of the following United States federal and state components:

 

       For the 
       Period from 
       September 21, 
       2023 
   For the   (Inception) 
   Year Ended   Through 
   March 31,
2025
   March 31,
2024
 
Current:        
Federal  $
-
   $
-
 
State   
-
    
-
 
           
Deferred:          
Federal   (69,325)   (30,661)
State   (14,343)   (6,344)
    (83,668)   (37,005)
Change in valuation allowance   83,668    37,005 
Income tax provision (benefit)  $
-
   $
-
 
Schedule of Deferred Tax Assets and Liabilities

The deferred tax expense (benefit) is the change in the deferred tax assets and liabilities representing the tax consequences of changes in the amounts of temporary differences, net operating loss carryforwards and changes in tax rates during the year. The Company’s deferred tax assets and liabilities are comprised of the following:

 

   March 31,
2025
   March 31,
2024
 
Deferred tax assets:        
Net operating loss carryforwards  $121,808   $30,003 
Fixed assets and intangible assets   
-
    6,376 
Deferred rent   
-
    626 
Total deferred tax assets   121,808    37,005 
           
Deferred tax liabilities:          
Fixed assets and intangible assets   (1,135)   
-
 
Total deferred tax liabilities   (1,135)   
-
 
           
Valuation allowance   (120,673)   (37,005)
           
Total deferred tax assets (liabilities)  $
-
   $
-
 
Schedule of Provision (Benefit) For Income Taxes

The significant elements contributing to the difference between income taxes at the effective United States federal statutory tax rate of 21% and the Company’s effective tax rate are as follows:

 

       For the 
       Period from 
       September 21, 
       2023 
   For the   (Inception) 
   Year Ended   Through 
   March 31,
2025
   March 31,
2024
 
Income taxes expense (benefit) at the US federal statutory rate   (21.0)%   (21.0)%
State tax rate, net of federal benefit   (4.3)%   (4.3)%
Other   0.1%   0.3%
Change in valuation allowance   25.2%   25.0%
           
Income tax provision (benefit)   
-
%   
-
%