v3.26.1
Income Taxes (Tables)
 12 Months Ended
Mar. 31, 2026
Income Taxes [Abstract]  
Schedule of Income/(Loss) Before Income Tax by Jurisdiction

Income/(loss) before income tax by jurisdiction as follows:

 

    For the Years Ended March 31,  
    2026     2025  
U.S.   $ (4,738,176 )   $ (2,165,429 )
PRC     (536,050 )     258,588  
Hong Kong     5,325       —  
Total net loss before income tax   $ (5,268,901 )   $ (1,906,841 )
Schedule of Reconciliation of Taxes at the PRC Statutory Rate

Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, as described in Note 3 (y), Recently adopted accounting pronouncements, the reconciliation of taxes at the PRC statutory rate to our provision for (benefit from) income taxes for the years ended March 31, 2026 and 2025 was as follows:

 

    For the Years Ended March 31,  
    2026     2025  
Loss before income tax   $ (5,268,901 )     100.0 %   $ (1,906,841 )     100.0 %
PRC statutory income tax rate     25.0 %             25.0 %        
Computed income tax benefit with PRC statutory income tax rate     (1,317,225 )     25.0 %     (476,710 )     25.0 %
Domestic tax effects                                
Changes in valuation allowance     98,220       (1.9 )%     43,530       (2.3 )%
True-up on NOL     —       — %     72,424       (3.8 )%
Non-deductible expenses     4,863       (0.1 )%     2,113       (0.1 )%
Non-deductible expense on contract default     —       — %     49,194       (2.6 )%
Other adjustments     30,930       (0.6 )%     —       — %
Foreign tax effects                                
U.S.                                
Different tax rate in other jurisdictions     189,527       (3.6 )%     86,617       (4.5 )%
Changes in valuation allowance     991,689       (18.8 )%     78,894       (4.1 )%
True-up on NOL     —       — %     101,291       (5.3 )%
Non-deductible overseas salary     —       — %     25,200       (1.3 )%
Other adjustments     3,328       (0.1 )%     17,447       (1.0 )%
Other foreign jurisdictions     (1,332 )     0.1 %     —       — %
Effective tax rate   $ —       — %   $ —       — %
Schedule of Deferred Taxes for Continuing Operation

The significant components of deferred taxes for continuing operations were as follows:

 

    March 31,     March 31,  
    2026     2025  
Deferred Tax Assets            
Net operating loss carried forward   $ 2,324,852     $ 1,907,516  
Allowance for credit losses     609,018       503,502  
Excess of warrant fair value over offering proceeds     608,255       —  
Lease liability     14,506       2,591  
Total deferred tax assets     3,556,631       2,413,609  
Less: valuation allowance     (3,503,857 )     (2,413,609 )
Total deferred tax assets, net of valuation allowance     52,774       —  
Net off against deferred tax liabilities     (52,774 )     —  
Net deferred tax assets   $ —     $ —  

 

 

    March 31,     March 31,  
    2026     2025  
Deferred tax liabilities            
Right of use asset   $ (10,153 )   $ —  
Change in fair value of derivative liabilities     (42,621 )     —  
Total deferred tax liabilities     (52,774 )     —  
Net off against deferred tax assets     52,774       —  
Net deferred tax liabilities   $ —     $ —  
Schedule of Changes Related to Valuation Allowance

The changes related to valuation allowance from continuing operations are as follows:

 

    March 31,     March 31,  
    2026     2025  
Balance at beginning of the year   $ 2,413,609     $ 2,291,185  
Additions     1,090,248       122,424  
Balance at end of the year   $ 3,503,857     $ 2,413,609  
Schedule of Cash Paid for Income Taxes

Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, as described in Note 3 (y), Recently adopted accounting pronouncements, cash paid for income taxes, during the years ended March 31, 2026 and 2025 were as follows:

 

    For the Years Ended
March 31,		  
    2026     2025  
U.S.   $ —     $ —  
PRC     —       —  
Hong Kong     —       —  
Total   $ —     $ —