v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF COMPONENTS OF PROVISION FOR INCOME TAXES

The components of the provision for income taxes for the years ended March 31, 2026, and 2025 are as follows:

 

Components of Provision for Income Taxes  2026   2025 
Current          
Federal  $246,867   $85,581 
State   13,753    31,195 
Total Current Provision   260,620    116,776 
Deferred          
Federal   1,297,697    (458,686)
State   (25,185    (120,132)
Total Deferred Provision (Benefit)   1,272,512    (578,818)
Change in Valuation allowance   (2,044,808)   578,818 
Total provision for Income Taxes  $-511,676   $116,776 
SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS AND LIABILITIES

The components of deferred tax assets and liabilities on March 31, 2026, and 2025, are approximately as follows:

 

       
   Year ending March, 31 
   2026   2025 
Deferred Tax assets:          
Net Operating loss carry forwards  $804,528   $1,446,256 
Goodwill  $0   $523,069 
Depreciation  $(133,229)  $33,700 
Other  $100,995   $66,966 
Valuation allowance  $0   $(2,069,991)
Net deferred tax asset  $772,294   $0 
SCHEDULE OF INCOME TAX EXPENSE RATES

A reconciliation of the U.S. statutory federal income tax rate to the Company’s effective tax rate for the years ended March 31, 2026, and 2025 are as follows:

 

   2026   2025 
Federal statutory income tax rate   21.0

%

   21.0

%

State taxes, net of federal benefit   4.32

%

   4.35

%

Change in Valuation Allowance   (52.89

)%

   (17.17)%
Net effective tax rate   (27.57)%   8.18

%