v3.26.1
Segment reporting
12 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
Segment reporting

12. Segment reporting

 

ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker (“CODM”), or group, in deciding how to allocate resources and assess performance.

 

The Company’s CODM has been identified as the Chief Executive Officer and the Chief Financial Officer, who review the assets, operating results, and financial metrics for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that there is only one reportable segment.

 

The CODM assesses performance for the single segment and decides how to allocate resources based on net loss that also is reported on the statement of operations as net loss. The measure of segment assets is reported on the balance sheet as total assets.

 

   2026   2025 
   For the Year ended March 31 
   2026   2025 
Revenue  $40,667   $6,500 
           
Operating expenses          
General and administrative expenses   (51,494)   (9,320)
Total operating expenses   (51,494)   (9,320)
           
Loss from operations   (10,827)   (2,820)
           
Net Loss   (10,827)   (2,820)