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

Components of income tax (benefit) expense were as follows:

  

  

Year Ended

March 31, 2026

  

Year Ended

March 31, 2025

 
         
Current  $-   $- 
Deferred   -    - 
Total income tax (benefit) expense  $-   $- 
SCHEDULE OF RECONCILIATION OF INCOME TAXES

The following is a reconciliation of the federal statutory rate to the Company’s effective income tax rate:

  

  

Year Ended

March 31, 2026

  

Year Ended

March 31, 2025

 
         
  

Year Ended

March 31, 2026

  

Year Ended

March 31, 2025

 
         
Statutory rate   21.0%   21.0%
Change in valuation allowance   (21.0)   (21.1)
Foreign tax differential   0.0    (1.2)
Permanent differences   0.0    1.3 
Effective rate   0.0%   0.0%
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The tax effects of temporary cumulative differences which give rise to deferred tax assets and liabilities are summarized as follows:

  

   March 31, 2026   March 31, 2025 
         
Deferred tax liabilities:          
Related Party Interest  $154   $- 
Gain/Loss on Currency   37    - 
Fixed and intangible assets   (50)   175 
Total deferred tax liabilities   141    175 
Deferred tax assets:          
Tax loss carryforward   11,511    10,284 
Stock compensation expense   446    815 
IPO expenses   -    163 
Interest Expense   5    - 
Valuation allowance   (11,821)   (11,087)
Total deferred tax assets   141    175 
Deferred tax assets, net  $-   $-