v3.26.1
Income Taxes
 12 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
Income Taxes

8. Income Taxes

 

The loss from operation before income tax of the Company for the years ended March 31, 2026 and 2025 were comprised of the following:

 

  

For the Year Ended

March 31, 2026

  

For the Year Ended

March 31, 2025

 
Tax jurisdictions from:          
– Local  $(10,827)  $(2,820)
Loss before income taxes  $(10,827)  $(2,820)

 

United States of America

 

The Tax Act reduces the U.S. statutory corporate tax rate from 35% to 21% for our tax years beginning in 2018, which resulted in the re-measurement of the federal portion of our deferred tax assets from the 35% to 21% tax rate. The Company is registered in the State of Nevada and is subject to United States of America tax law. As of March 31, 2026, the operations in the United States of America incurred $10,827 of cumulative net operating losses (NOL’s) which can be carried forward to offset future taxable income. The Company has provided for a full valuation allowance of approximately $2,274 against the deferred tax assets on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.

 

The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of Mach 31, 2026 and March 31, 2025:

 

   As of   As of 
   March 31, 2026   March 31, 2025 
Deferred tax assets:          
           
Net operating loss carryforwards          
– United States of America  $2,274   $592 
           
Less: valuation allowance   (2,274)   (592)
Deferred tax assets  $-   $- 

 

Management believes that it is more likely than not that the deferred tax assets will not be fully realizable in the future. Accordingly, the Company provided for a full valuation allowance against its deferred tax assets of $2,274 as of March 31, 2026.