INCOME TAXES |
12 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Mar. 31, 2025 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Income Tax Disclosure [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| INCOME TAXES | NOTE 7 – INCOME TAXES
For the years ended March 31, 2025 and 2024, the Company has incurred a net loss before tax of $50,084 and $13,137, respectively. Net operation losses (“NOLs”) can be carried forever based on the 2017 Tax Cuts and Jobs Act. As of March 31, 2025 and 2024, deferred tax assets resulted from NOLs of approximately $101,000 and $109,000, which was fully reserved for valuation allowance due to they are most likely than not to be realized.
The subsidiary is registered in the People’s Republic of China (“PRC”), and is therefore subject to state and local income taxes within the PRC at the applicable tax rate on the taxable income as reported in the PRC statutory financial statements in accordance with relevant income tax laws.
The reconciliation of the effective income tax rate of the Company to the statutory income tax rate in the US and the PRC for the year ended March 31, 2025 and 2024 is as follows:
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