v3.26.1
INCOME TAXES (Tables)
 12 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

Net deferred tax assets and liabilities consist of the following components as of March 31, 2026, and 2025:

 

         
   March 31, 
   2026   2025 
Deferred tax assets          
Right of use liabilities  $276,702   $333,659 
Goodwill amortization   9,281    11,201 
Charitable Contribution carryover   -    700 
NOL carryover   2,200,040    2,253,412 
Total deferred tax assets   2,486,023    2,598,972 
           
Deferred tax liabilities          
Right of use assets   (261,538)   (319,261)
Depreciation   (2,071)   (2,850)
Total deferred tax liabilities   (263,609)   (322,111)
           
Net deferred tax assets  $2,222,414   $2,276,861 
SCHEDULE OF RECONCILIATION NET INCOME TAXES

The reconciliation of the Company’s net income taxes for fiscal years 2026, and 2025 are as follows:

 

                     
   March 31, 2026   March 31, 2025 
Current federal  $-        $-      
Current state   13,827         52,837      
Deferred federal   49,151         243,564      
Deferred state   5,295         20,834      
Total tax provision  $68,273        $317,235      
                     
Net income before tax provision   321,455         1,264,100      
                     
Tax at federal statutory rate   67,467    21.00%   265,461    21.00%
Non-deductible expenses   3,857    1.20%   6,295    0.50%
Temporary differences   (281)   -0.09%   16,028    1.27%
State income taxes, net of federal benefit   19,184    5.97%   80,675    6.38%
Return-to-provision adjustments/other   (21,954)   -6.83%   (51,224)   -4.05%
Total income tax provision   68,273    21.25%   317,235    25.10%
SCHEDULE OF FEDERAL OPERATING LOSS CARRYFORWARDS

Summary of Federal Operating Loss Carryforwards

 

      
Unused operating loss carryforward March 31, 2025  $7,911,114 
Return to Provision  $89,419 
Total  $8,000,533 
Operating loss carryforwards realized  $324,660 
Unused operating loss carryforward March 31, 2026  $7,675,873