v3.26.1
Income Taxes (Table)
12 Months Ended
Mar. 31, 2026
Income Taxes [Abstract]  
Schedule of Provision (Benefit) for Income Taxes

The Company’s provision (benefit) for income taxes consists of the following:

 

    For the Years Ended  
    March 31,  
    2026     2025  
Current:            
Federal   $ -     $ -  
State     -       -  
                 
Deferred:                
Federal     (55,112 )     (69,325 )
State     (11,402 )     (14,343 )
      (66,514 )     (83,668 )
Change in valuation allowance     66,514       83,668  
Income tax provision (benefit)   $ -     $ -  
Schedule of Deferred Tax Assets and Liabilities

The Company’s deferred tax assets and liabilities consist of the effects of temporary differences attributable to the following:

 

    March 31,  
    2026     2025  
Deferred tax assets:            
Net operating loss carryover   $ 170,636     $ 121,808  
Contract liabilities     1,503       -  
Fixed assets and intangible assets     3,898       -  
Accrued expenses     11,152       -  
Total deferred tax assets     187,189       121,808  
                 
Deferred tax liabilities:                
Total deferred tax liabilities     -       (1,135 )
                 
Valuation allowance     (187,189 )     (120,673 )
                 
Total deferred tax assets (liabilities)   $ -     $ -  
Schedule of Effective Tax Rate

The significant elements contributing to the difference between income taxes at the effective United States federal statutory tax rate of 21% and the Company’s effective tax rate are as follows:

 

    For the Year Ended     For the Year Ended  
    March 31, 2026     March 31, 2025  
Income taxes (benefit) computed at US federal statutory rate   $ (47,609 )     (21.00 )%   $ (69,508 )     (21.00 )%
Federal:                                
Nontaxable or non-deductible items:                                
Other permanent differences     77       0.03 %     183       0.06 %
Increase (decrease) in valuation allowance     47,531       20.97 %     69,325       20.94 %
State taxes (Florida), net of federal effect     1       -       -       -  
                                 
Income tax provision (benefit)     -       0.00 %     -       0.00 %