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    <us-gaap:NatureOfOperations contextRef="From2025-04-01to2026-03-31" id="Fact000350">&lt;p id="xdx_801_eus-gaap--NatureOfOperations_zn3DIy0hAyG8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Note 1 &#x2013; &lt;span id="xdx_824_zrB5klHFk9yh"&gt;ORGANIZATION AND NATURE OF BUSINESS&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;Avai Bio, Inc. (f/k/a Avant
Technologies Inc.&#160;and Trend Innovations Holding Inc.) is a technology company specializing in acquiring, creating, and developing
innovative and advanced technologies utilizing artificial intelligence (AI) as well as providing a host of information technology consulting
services. The Company considers itself a native expert in the field of information technology based on artificial intelligence. The Company&#x2019;s
key acquisitions include Avant! AI and a Joint Venture and License Agreement (the &#x201c;License Agreement&#x201d;) with Ainnova Tech Inc.&#160;These
acquisitions provide the Company with resources in full-stack software development, database management, data integration, project management,
and cloud services.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;Avant&#x2019;s mission is
to provide innovative and effective AI solutions that transform businesses and positively impact society. Avant strives to push the boundaries
of AI technology and empower organizations to achieve their full potential. We believe that our technology can provide a self-sustained
system that prepares its data from unlabeled information (Unsupervised Clustering), and then analyzes it using various, proprietary, supervised
learning techniques, thereby improving data efficiency. Unsupervised learning pre-processes and extracts meaningful features from raw
or unlabeled data, preparing them as inputs for the supervised learning model. This process also facilitates True Learning from Experience.
Unsupervised learning is utilized to learn relevant information from many source domains. This knowledge is then evaluated and applied
to a related or different domain(s), where information might be in short supply. This represents a true learning capability. Avant can
leverage the knowledge learned from the source domain to improve performance in the other domains, as well as Factual discovery/conclusion
by learning data. Avant&#x2019;s Unsupervised learning techniques, like clustering, help identify groups or patterns in the data, reaching
conclusions. Then its supervised learning mechanism can create new datasets (information), which are used for further domains, improving
classification and regression tasks. This feature is a true reasoning mechanism.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On February 3, 2026, the Company filed a Certificate
of Amendment to its Articles of Incorporation with the Secretary of State of the State of Nevada to change its corporate name from Avant
Technologies, Inc. to Ava&#xed; Bio, Inc. The Company&#x2019;s trading symbol will remain &#x201c;AVAI&#x201d;, and its CUSIP number will
remain 89487B100.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s name change was announced on FINRA&#x2019;s
Daily List on February 10, 2026, and became effective at the open of business on February 11, 2026. Following the effective date, the
Company will operate under the name Avai Bio, Inc.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;On May 23, 2023, the Company
filed an application with the Financial Industry Regulation Authority in order to change the name and trading symbol of the Company. On
July 18, 2023, FINRA announced the Company&#x2019;s Name Change and Symbol Change, which became effective on July 19, 2023 on the OTC Markets.
The Name Change and Symbol Change do not affect the rights of the Company&#x2019;s security holders.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;The Company&#x2019;s securities
will continue to be quoted on the OTC Markets. Following the Name Change, the stock certificates, which reflect the former name of the
Company, will continue to be valid. Certificates reflecting the Name Change will be issued in due course as old stock certificates are
tendered for exchange or transfer to the Company&#x2019;s transfer agent.&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;On March 6, 2023, the Company
filed a Certificate of Amendment to its Articles of Incorporation, as amended, with the Secretary of State of the State of Nevada to increase
the number of authorized shares of the Company&#x2019;s common stock from 255,000,000 to 520,000,000 shares (the &#x201c;Charter Amendment&#x201d;)
of which 500,000,000 shall be common stock, $0.001 par value per share, and 20,000,000 shall be preferred stock, $0.001 par value per
share.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;On June 28, 2019, the Company
acquired Thy News LLC, an owner of a news application with feed from various sources that users can choose and customize. It is available
for free download in Apple AppStore and Google Play Market. Users also will be able to subscribe for additional paid features that extend
the functionality of the original app. At the moment of the first release, the app&#x2019;s news database consisted of 24,000 processed
news sources, and as of December 31, 2019 this amount increased for more 75,000 processed sources to a total of 99,000 processed sources.
From January 1, 2020 to September 30, 2023 the Company acquired additional 50,000 processed sources. As of December 31, 2025, the users
of the app have an opportunity to choose interesting and relevant news feeds from 149,000 processed sources.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;32&lt;br/&gt;
&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Acquiring Avant! AI Assets&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;On April 3, 2023, the Company,
entered into an Asset Purchase Agreement (&#x201c;APA&#x201d;) along with GBT Tokenize Corp. (&#x201c;Seller&#x201d;), which Seller developed
and owns a proprietary system and method named Avant-Ai, which is a text-generation, deep learning self-training model that is working
based on an innovative, unique concept which learns on its own and constantly enhances its information database with the advantage of
unsupervised learning capabilities (the &#x201c;System&#x201d;). At closing, in consideration of acquiring the System, the Company shall
issue to the Seller 26,000,000 common shares of the Company (the &#x201c;Shares&#x201d;).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Acquiring Instant Fame
Assets&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;On April 3, 2023, the Company,
entered&#160;into&#160;an Asset Purchase Agreement (&#x201c;Treasure APA&#x201d;) with Treasure Drive Ltd. (&#x201c;TD&#x201d;) pursuant to
which the Company agreed to acquire a technology portfolio including certain source codes and pending patent applications which have applications
in a variety of areas including creating systems and methods of facilitating digital rating and secured sales of digital works as well
as core virtual reality platforms known as digital auction systems, rating and secure sales via open bid auctions (&#x201c;Instant Fame
Assets&#x201d;).&#160; At closing, in consideration of the Instant Fame Assets, the Company shall issue to TD 5,000 convertible preferred
shares of the Company with a stated valued at $5,000 per share each (the &#x201c;Preferred Shares Series A&#x201d;). The Preferred Shares
Series A may be converted at the option of TD into the Company shares of common stock at a conversion price equal to a 5% discount to
the weighted average closing price during the five (5) days prior of such conversion, and will include a 4.99% beneficial ownership limitation.
The Preferred Shares Series A will have voting rights on an as converted and will be entitled to a payment equal to the stated value of
the Preferred Shares Series A in the event of the Company liquidation only.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;In addition, the Company
and&#160;Elentina Group, LLC (&#x201c;Elentina&#x201d;) entered into a Service Agreements in which Elentina, was engaged to provide certain
capital markets services for a flat quarterly fee of $75,000 paid in shares of common stock (the &#x201c;Elentina Common Stock&#x201d;).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;The Elentina Common Stock
to be issued within five days of the first day of quarter during the term (i.e., January 1, April 1, July 1 and October 1). The Elentina
Common Stock shall be fully earned upon issuance. The number of shares of Elentina Common Stock to be issued will be determined by dividing
the quarterly fee of $75,000 by the Company&#x2019;s ten (10) day VWAP, which shall at no point be less than $0.10 per share.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;span style="background-color: white"&gt;In
connection with the offering, the Company filed a Certificate of Designation to its Articles of Incorporation designating 5,000 shares
of its Preferred Stock of Series A.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Ainnova Tech Inc.&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;On November 8, 2024, the
Company entered into a Joint Venture and License Agreement (the &#x201c;License Agreement&#x201d;) with Ainnova Tech Inc., which became
effective as of November 11, 2024 (the &#x201c;Effective Date&#x201d;). Under the License Agreement, Avant and AINN formed a new Nevada
limited liability company called &#x201c;Ai-nova Acquistion Corp LLC&#x201d; (&#x201c;AAC&#x201d;) on December 6, 2024, with its registered
address at 701 S. Carson St. Suite 200, Carson City, NV 89701, USA, and contributed the proprietary rights to both North America (The
United States and Canada) and Europe.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;Ainnova Tech is an Artificial
Intelligence company focused on healthcare that has developed software for early detection of diseases through retinal scans and an innovative
device for automatic retinal imaging in an accessible way. Currently detecting Diabetic Retinopathy and other retinal diseases; where
it maintains and supports the source codes of its proprietary technologies, including Vision AI (&#x201c;Technology Portfolio&#x201d;).
AINN has developed a Health tech solution based on the Artificial Intelligence that is ready for commercialization, as well as certain
derivative technologies, which will position AAC to further develop or license certain code sources in the United States, Canada and Europe.
In addition to the Technology Portfolio, AINN will contribute the Vision AI technology, as well as all of the associated technology associated
to Retina scanning, services and resources for the development of the Technology Portfolio, including licensing agreements to AAC.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;AVAI will contribute all
of the capital required by AAC`s formation and operation for the next twelve (12) months, not to exceed $20,000,000 USD in capital and
its resources in exchange for the of common stock of AAC (&#x201c;AAC Shares&#x201d;). Avant will use its best efforts and also assist in
arranging additional funding, as needed, at no cost to AINN. The ownership of AAC shall be 50% Avant and 50% AINN (each a &#x201c;Member&#x201d;
and together, the &#x201c;Members&#x201d;).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;The Distributions of profits
from AAC will be made to the Members as follows: first, AINN to receive the balance sheet value of its business contributed to AAC; second,
Avant to receive the capital it contributed to AAC; third, to AINN and Avant in&lt;br/&gt;
&lt;br/&gt;
&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;33&lt;br/&gt;
&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;accordance with their respective
percentage ownership interests. AAC will be governed and operated pursuant to the terms of a limited liability company agreement. The
parties agreed to expand the territories granted for the Technology Portfolio under the license to AAC to include the entire continental
United States, Canada and Europe. AAC will issue 2,000,000 shares of common stock of AAC. AAC is strategically positioning its business
and is seeking third parties to license, acquire, joint venture or enter such other strategic transaction with respect to the Technology
Portfolio. Ai-Nova Acquisition Corp LLC was dissolved pursuant to a Mutual Agreement entered into between the Company and Ainnova Tech
Inc. dated May 18, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;KLOTHONOVA LLC&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;On September 15, 2025, the
Company entered into a&#160;Joint Venture and License Agreement&#160;with SGAustria Pte. Ltd., a Singaporean company with registered number
UEN 200901830C (the &#x201c;Austrianova&#x201d;), collectively referred to as the &#x201c;Counterparties&#x201d;, setting forth the principal
terms of a Joint Venture and License Agreement (the &#x201c;Agreement&#x201d;). The Agreement sets forth the understanding of the Counterparties
with respect to the formation of a new company, Klothonova Inc. (the &#x201c;Klothonova&#x201d;), and contribute the proprietary rights,
know-how, resources and funding as described in the License Agreement.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;Austrianova is a cutting-edge
Biotech company based in Singapore embracing leading world quality standards to produce cell-based products. Austrianova&#x2019;s expertise
and technologies are backed up by more than 50 international peer reviewed publications, as well as by contracts from leading pharmaceutical
and biotech companies. Austrianova&#x2019;s scientists are experts in cell biology, GMP-grade cell products and encapsulation of living
cells. Austrianova has developed a proprietary cell encapsulation technology to protect, isolate, store, and transport living cells, as
well as oXering cell line development and GMP Manufacturing capabilities and expertise and it intends to contribute its intellectual property,
know- how, and resources to Klothonova to achieve the purposes of the Agreement.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;AVAI will contribute all
of the resources and capital required by Klothonova, Inc&#x2019;s formation and operation for the next eighteen (18) months, not to exceed
$1.5 million USD in capital and its resources in exchange for the common stock of Klothonova. AVAI will use its best efforts to assist
in arranging additional funding as needed, as described in the Agreement, at no cost to Austrianova.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;The ownership of Klothonova
shall be 50% AVAI and 50% Austrianova. The Klothonova will be governed and operated pursuant to the terms of a limited liability company
agreement.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;INSULINOVA LLC&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;On November 1, 2025, the
Company entered into a Joint Venture and License Agreement with SGAustria Pte. Ltd., a Singaporean company with registered number UEN
200901830C (the &#x201c;Austrianova&#x201d;), collectively referred to as the &#x201c;Parties&#x201d;, setting forth the principal terms of
a Joint Venture and License Agreement (the &#x201c;Agreement&#x201d;). The Agreement sets forth the understanding of the Parties with respect
to the formation of a new Joint Venture called Insulinova, Inc. (the &#x201c;Insulinova&#x201d;), and contribute the proprietary rights,
know-how, resources and funding as described in the License Agreement.&lt;/p&gt;

&lt;p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;Austrianova is a cutting-edge
Biotech company based in Singapore embracing leading world quality standards to produce cell-based products. Austrianova&#x2019;s expertise
and technologies are backed up by more than 50 international peer reviewed publications, as well as by contracts from leading pharmaceutical
and biotech companies. Austrianova&#x2019;s scientists are experts in cell biology, GMP-grade cell products and encapsulation of living
cells. Austrianova has developed a proprietary cell encapsulation technology to protect, isolate, store, and transport living cells, as
well as offering cell line development and GMP Manufacturing capabilities and expertise and it intends to contribute its intellectual
property, know- how, and resources to Insulinova to achieve the purposes of the Agreement.&lt;/p&gt;

&lt;p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;AVAI will contribute all
of the resources and capital required by Insulinova, Inc&#x2019;s formation and operation for the next eighteen (18) months, not to exceed
$1.5 million USD in capital and its resources in exchange for the common stock of Insulinova. AVAI will use its best efforts to assist
in arranging additional funding as needed, as described in the Agreement, at no cost to Austrianova.&lt;/p&gt;

&lt;p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;The ownership of Insulinova
shall be 50% AVAI and 50% Austrianova. The Insulinova will be governed and operated pursuant to the terms of a limited liability company
agreement.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;34&lt;br/&gt;
&lt;/p&gt;




</us-gaap:NatureOfOperations>
    <us-gaap:SubstantialDoubtAboutGoingConcernTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000352">&lt;p id="xdx_808_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zwEmOUL6Nb63" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Note 2 &#x2013; &lt;span id="xdx_820_zJawX5bqvYh4"&gt;GOING CONCERN&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The accompanying financial statements have been prepared
in conformity with accounting principles generally accepted in the United States, which contemplate continuation of the Company as a going
concern. However, the Company had recurring losses as of March 31, 2026. The Company has not completed its efforts to establish a stabilized
source of revenue sufficient to cover operating costs over an extended period of time. Therefore, there is substantial doubt about the
Company&#x2019;s ability to continue as a going concern. Management anticipates that the Company will be dependent, for the near future,
on additional investment capital to fund operating expenses The Company intends to position itself so that it will be able to raise additional
funds through the capital markets. In light of management&#x2019;s efforts, there are no assurances that the Company will be successful
in this or any of its endeavors or become financially viable and continue as a going concern.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

</us-gaap:SubstantialDoubtAboutGoingConcernTextBlock>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000354">&lt;p id="xdx_80E_eus-gaap--SignificantAccountingPoliciesTextBlock_z5ekEErAuCqe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Note 3 &#x2013; &lt;span id="xdx_82D_zCX4LAGlUat8"&gt;SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_845_eus-gaap--BasisOfPresentationAndSignificantAccountingPoliciesTextBlock_zZ0Rqt0oDYIk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_869_zvpIOr3e9izj"&gt;Basis of presentation&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The accompanying financial statements have been prepared
in accordance with generally accepted accounting principles in the United States of America. The Company&#x2019;s yearend is March 31.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p id="xdx_841_eus-gaap--UseOfEstimates_zQUXds4Kj4Pb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_863_zhRcZ984cG9a"&gt;Use of Estimates&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The preparation of financial statements in conformity
with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the
reporting period. Actual results could differ from those estimates.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_844_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zqzSgfsUhrOj" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&lt;span id="xdx_862_zJDWUUHDujNg"&gt;Segment Reporting&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Accounting Standards Update (&#x201c;ASU&#x201d;) 2023-07,
&#x201c;Segment Reporting (Topic 280)&#x201d;, provides improvements to reportable segment disclosure requirements through amendments that
require disclosure of significant segment expenses and other segment items on an interim and annual basis and requires all annual disclosures
about a reportable segment&#x2019;s profit or loss and assets to be made on an interim basis. The standard also requires the disclosure
of the chief operating decision maker&#x2019;s (&#x201c;CODM&#x201d;) title and position and an explanation of how the CODM uses the reported
measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. The standard also clarifies
that if the CODM uses more than one measure in assessing segment performance and deciding how to allocate resources, a company may report
the additional segment profit or loss measure(s) and that companies with a single reportable segment must provide all disclosures required
by this amendment.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84E_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_z8vb4AJJyCye" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;b&gt;Cash&lt;/b&gt;&lt;/span&gt;&lt;b&gt;
and&lt;span id="xdx_861_zDCmWApMEcb"&gt; Cash &lt;/span&gt;&lt;span style="letter-spacing: -0.15pt"&gt;E&lt;/span&gt;q&lt;span style="letter-spacing: -0.1pt"&gt;ui&lt;/span&gt;&lt;span style="letter-spacing: -0.15pt"&gt;v&lt;/span&gt;a&lt;span style="letter-spacing: -0.1pt"&gt;lents&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;T&lt;/span&gt;h&lt;span style="letter-spacing: -0.1pt"&gt;e
C&lt;/span&gt;o&lt;span style="letter-spacing: -0.2pt"&gt;m&lt;/span&gt;p&lt;span style="letter-spacing: -0.1pt"&gt;a&lt;/span&gt;ny &lt;span style="letter-spacing: -0.1pt"&gt;c&lt;/span&gt;o&lt;span style="letter-spacing: -0.1pt"&gt;nsi&lt;/span&gt;d&lt;span style="letter-spacing: -0.1pt"&gt;ers
all&lt;/span&gt; h&lt;span style="letter-spacing: -0.1pt"&gt;i&lt;/span&gt;gh&lt;span style="letter-spacing: -0.1pt"&gt;ly li&lt;/span&gt;qu&lt;span style="letter-spacing: -0.15pt"&gt;i&lt;/span&gt;d
&lt;span style="letter-spacing: -0.1pt"&gt;inves&lt;/span&gt;t&lt;span style="letter-spacing: -0.2pt"&gt;m&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;e&lt;/span&gt;n&lt;span style="letter-spacing: -0.1pt"&gt;ts
wit&lt;/span&gt;h &lt;span style="letter-spacing: -0.1pt"&gt;ori&lt;/span&gt;g&lt;span style="letter-spacing: -0.15pt"&gt;i&lt;/span&gt;n&lt;span style="letter-spacing: -0.1pt"&gt;a&lt;/span&gt;l
&lt;span style="letter-spacing: -0.2pt"&gt;m&lt;/span&gt;atu&lt;span style="letter-spacing: -0.1pt"&gt;ritie&lt;/span&gt;s &lt;span style="letter-spacing: -0.1pt"&gt;o&lt;/span&gt;f
&lt;span style="letter-spacing: -0.1pt"&gt;thre&lt;/span&gt;e &lt;span style="letter-spacing: -0.2pt"&gt;m&lt;/span&gt;on&lt;span style="letter-spacing: -0.1pt"&gt;t&lt;/span&gt;hs
or &lt;span style="letter-spacing: -0.1pt"&gt;les&lt;/span&gt;s &lt;span style="letter-spacing: -0.1pt"&gt;to &lt;/span&gt;be ca&lt;span style="letter-spacing: -0.15pt"&gt;s&lt;/span&gt;h
&lt;span style="letter-spacing: -0.15pt"&gt;e&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;q&lt;/span&gt;u&lt;span style="letter-spacing: -0.1pt"&gt;i&lt;/span&gt;v&lt;span style="letter-spacing: -0.15pt"&gt;a&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;le&lt;/span&gt;n&lt;span style="letter-spacing: -0.1pt"&gt;t&lt;/span&gt;s.
The Company had $&lt;span id="xdx_906_eus-gaap--Cash_iI_c20260331_zIvYMNOEQvQ1" title="cash"&gt;23,145&lt;/span&gt; of cash as of March 31, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p id="xdx_843_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zDnPd2RpxJXh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86E_zEy0yfvgao9"&gt;Prepaid Expenses&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Prepaid expenses are amounts paid to secure the use
of assets or the receipt of services at a future date or continuously over one or more future periods. When the prepaid expenses are eventually
consumed, they are charged to expense. Prepaid Expenses are recorded at fair market value.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company had $&lt;span id="xdx_90C_eus-gaap--PrepaidExpenseCurrentAndNoncurrent_iI_c20260331_z2QKGFCeTWFe" title="prepaid expenses"&gt;6,100&lt;/span&gt; in prepaid expenses as of March
31, 2026 (March 31, 2025 &#x2013; $&lt;span id="xdx_901_eus-gaap--PrepaidExpenseCurrentAndNoncurrent_iI_c20250331_zNFECpJDV7T4" title="prepaid expenses"&gt;12,080&lt;/span&gt;). Prepaid expenses consist of prepaid services.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p id="xdx_842_eus-gaap--PolicyLoansReceivablePolicy_z89M1J3W3OEk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_866_z4lp0HRVbKAk"&gt;Loan Receivable&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Loans receivable from third parties are stated at
unpaid principal balances, adjusted for any deferred fees or costs and reduced by an allowance for credit losses, when applicable. The
Company monitors collectability and considers borrower-specific facts, collateral, and other relevant information in estimating expected
credit losses. Interest income is recognized over the term of the loan, and loans are charged off when management determines they are
uncollectible.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84B_eus-gaap--DepreciationDepletionAndAmortizationPolicyTextBlock_zySPDsu8Zb41" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_864_zR6DtvIWoLq6"&gt;Depreciation, Amortization, and Capitalization
&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company records depreciation and amortization
when appropriate using straight-line method over the estimated useful life of the assets. We estimate that the useful life of equipment
is 5 years and intangible assets is from 1 to 5 years. Expenditures for maintenance and repairs are charged to expense as incurred. Additions,
major renewals and replacements that increase the property's useful life are capitalized. Property sold or retired, together with the
related accumulated depreciation is removed from the appropriate accounts and the resultant gain or loss is included in net income.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;35&lt;br/&gt;
&lt;/p&gt;




&lt;p id="xdx_84F_ecustom--ApplicationDevelopmentCosts_zxS8mBER3UI7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_869_zVoe4o1iH6u"&gt;Application Development Costs&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company follows the provisions of ASC 985, &#x201c;Software&#x201d;,
which requires that all costs relating to the purchase or internal development and production of software products to be sold, leased
or otherwise marketed, be expensed in the period incurred unless the requirements for technological feasibility have been established.
The Company capitalizes all eligible software costs incurred once technological feasibility is established. The Company amortizes these
costs using the straight-line method over a period from one to five years, which is the remaining estimated economic life of the costs.
At the end of each reporting period, the Company writes down any excess of the unamortized balance over the net realizable value.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84A_ecustom--WebsiteDevelopmentCosts_z87Mz4XGiG8d" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86D_zSsD7nxpdGba"&gt;Website Development Costs&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company amortizes these costs using the straight-line
method over a period of one year, which is the remaining estimated economic life of the costs. At the end of each reporting period, the
Company writes down any excess of the unamortized balance over the net realizable value.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p id="xdx_848_eus-gaap--ResearchAndDevelopmentExpensePolicy_z8wVtoNeZR82" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_862_zkbWLM4ZjaQ5"&gt;Research and Development&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Costs and expenses that can be clearly identified
as research and development are charged to expense as incurred. For the years ended March 31, 2026, and 2025, the Company recorded $&lt;span id="xdx_909_ecustom--DevelopmentExpenses_iI_c20260331_zuusWR7rGXK5" title="development expenses"&gt;15,000&lt;/span&gt;
and $&lt;span id="xdx_907_ecustom--DevelopmentExpenses_iI_c20250331_zEJObU2NY3kf" title="development expenses"&gt;0&lt;/span&gt;&#160;of research and development expenses, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_845_eus-gaap--ForeignCurrencyDisclosureTextBlock_zc3JbPwcqSpi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_863_zTEWV6uiqZe5"&gt;Foreign Currency Translation&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company considers the U.S. dollar to be its functional
currency as it is the currency of the primary economic environment in which the Company operates. All assets, liabilities, revenues and
expenses denominated in foreign currencies are translated into U.S. dollars at the exchange rate in effect at the balance sheet date.
All exchange gains and losses are included in operations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_844_eus-gaap--RevenueRecognitionAccountingPolicyGrossAndNetRevenueDisclosure_zJS49OlWMcQd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_862_zcu9VieSEBug"&gt;Revenue Recognition &lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company adopted ASC 606. ASC 606, Revenue from
Contracts with Customers, establishes principles for reporting information about the nature, amount, timing and uncertainty of revenue
and cash flows arising from the entity&#x2019;s contracts to provide goods or services to customers. The core principle requires an entity
to recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration that it expects
to be entitled to receive in exchange for those goods or services recognized as performance obligations are satisfied.&lt;/p&gt;

&lt;p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company has assessed the impact of the guidance
by performing the following five steps analysis:&lt;/p&gt;

&lt;p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Step 1: Identify the contract&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Step 2: Identify the performance obligations&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Step 3: Determine the transaction price&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Step 4: Allocate the transaction price&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Step 5: Recognize revenue&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Revenue is measured at the fair value of the consideration
received or receivable, net of discounts and taxes applicable to the revenue.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Revenue from supplies of consulting services is recognized
when title and risk of loss are transferred and there are no continuing obligations to the customer. Title and the risks and rewards of
ownership transfer to and accepted by the customer when the services are collected by the customer at the Company&#x2019;s office. Revenue
is recorded net of sales discounts, returns, allowances, and other adjustments that are based upon management&#x2019;s best estimates and
historical experience and are provided for in the same period as the related revenues are recorded. Based on limited operating history,
management estimates that there was no sales return for the period reported.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_844_eus-gaap--ScheduleOfEarningsPerShareBasicByCommonClassTextBlock_zT0KdubWVkQc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86F_zBBTA9aDGCEe"&gt;Basic Income (Loss) Per Share&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company computes income (loss) per share in accordance
with FASB ASC 260, &#x201c;Earnings per Share&#x201d;. Basic loss per share is computed by dividing net income (loss) available to common
shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect
to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if
their effect is anti-dilutive. For the period from November 6, 2017 (inception) through March 31, 2026, there were no potentially dilutive
debt or equity instruments issued or outstanding.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;36&lt;br/&gt;
&lt;/p&gt;




&lt;p id="xdx_84D_eus-gaap--ComprehensiveIncomePolicyPolicyTextBlock_zhodqYitazh2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86C_zbcj1Gps3Oef"&gt;Comprehensive Income (Loss)&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Comprehensive income is defined as all changes in
stockholders&#x2019; equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive income includes
net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on
investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. For the years ended March 31, 2026
and 2025, there was no difference between our net loss and comprehensive loss.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84B_eus-gaap--IncomeTaxPolicyTextBlock_zOLeHMaLmUC9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_863_zLqPv0uRy47j"&gt;Income Taxes&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Income taxes are computed using the asset and liability
method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between
the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation
allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_842_eus-gaap--NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_zKBekKzDxQHl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86E_zNx6pnWGg7Ic"&gt;Accounting Standards Adopted in 2026&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In December 2023, the FASB issued ASU 2023-09, Income
taxes (Topic 740): Improvements to Income Tax Disclosure (&#x201c;ASU 2023-09&#x201d;), which enhances the transparency and usefulness of
income tax disclosures. ASU 2023-09 will be effective for fiscal years beginning after December 15, 2024. Early adoption is permitted
for annual financial statements that have not yet been issued or made available for issuance. The Company adopted ASU 2023-09 during the
year ended March 31, 2026, and there was no significant impact.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_846_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zDl52pLbw1v3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_867_zB8TGc6aeBmc"&gt;Recent Accounting Pronouncements&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p id="xdx_85E_zy9uCSFtK7w1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;We have reviewed all the recently issued, but not
yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000356">&lt;p id="xdx_845_eus-gaap--BasisOfPresentationAndSignificantAccountingPoliciesTextBlock_zZ0Rqt0oDYIk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_869_zvpIOr3e9izj"&gt;Basis of presentation&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The accompanying financial statements have been prepared
in accordance with generally accepted accounting principles in the United States of America. The Company&#x2019;s yearend is March 31.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock>
    <us-gaap:UseOfEstimates contextRef="From2025-04-01to2026-03-31" id="Fact000358">&lt;p id="xdx_841_eus-gaap--UseOfEstimates_zQUXds4Kj4Pb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_863_zhRcZ984cG9a"&gt;Use of Estimates&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The preparation of financial statements in conformity
with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the
reporting period. Actual results could differ from those estimates.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:UseOfEstimates>
    <us-gaap:SegmentReportingPolicyPolicyTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000360">&lt;p id="xdx_844_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zqzSgfsUhrOj" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&lt;span id="xdx_862_zJDWUUHDujNg"&gt;Segment Reporting&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Accounting Standards Update (&#x201c;ASU&#x201d;) 2023-07,
&#x201c;Segment Reporting (Topic 280)&#x201d;, provides improvements to reportable segment disclosure requirements through amendments that
require disclosure of significant segment expenses and other segment items on an interim and annual basis and requires all annual disclosures
about a reportable segment&#x2019;s profit or loss and assets to be made on an interim basis. The standard also requires the disclosure
of the chief operating decision maker&#x2019;s (&#x201c;CODM&#x201d;) title and position and an explanation of how the CODM uses the reported
measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. The standard also clarifies
that if the CODM uses more than one measure in assessing segment performance and deciding how to allocate resources, a company may report
the additional segment profit or loss measure(s) and that companies with a single reportable segment must provide all disclosures required
by this amendment.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:SegmentReportingPolicyPolicyTextBlock>
    <us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy contextRef="From2025-04-01to2026-03-31" id="Fact000362">&lt;p id="xdx_84E_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_z8vb4AJJyCye" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;b&gt;Cash&lt;/b&gt;&lt;/span&gt;&lt;b&gt;
and&lt;span id="xdx_861_zDCmWApMEcb"&gt; Cash &lt;/span&gt;&lt;span style="letter-spacing: -0.15pt"&gt;E&lt;/span&gt;q&lt;span style="letter-spacing: -0.1pt"&gt;ui&lt;/span&gt;&lt;span style="letter-spacing: -0.15pt"&gt;v&lt;/span&gt;a&lt;span style="letter-spacing: -0.1pt"&gt;lents&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;T&lt;/span&gt;h&lt;span style="letter-spacing: -0.1pt"&gt;e
C&lt;/span&gt;o&lt;span style="letter-spacing: -0.2pt"&gt;m&lt;/span&gt;p&lt;span style="letter-spacing: -0.1pt"&gt;a&lt;/span&gt;ny &lt;span style="letter-spacing: -0.1pt"&gt;c&lt;/span&gt;o&lt;span style="letter-spacing: -0.1pt"&gt;nsi&lt;/span&gt;d&lt;span style="letter-spacing: -0.1pt"&gt;ers
all&lt;/span&gt; h&lt;span style="letter-spacing: -0.1pt"&gt;i&lt;/span&gt;gh&lt;span style="letter-spacing: -0.1pt"&gt;ly li&lt;/span&gt;qu&lt;span style="letter-spacing: -0.15pt"&gt;i&lt;/span&gt;d
&lt;span style="letter-spacing: -0.1pt"&gt;inves&lt;/span&gt;t&lt;span style="letter-spacing: -0.2pt"&gt;m&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;e&lt;/span&gt;n&lt;span style="letter-spacing: -0.1pt"&gt;ts
wit&lt;/span&gt;h &lt;span style="letter-spacing: -0.1pt"&gt;ori&lt;/span&gt;g&lt;span style="letter-spacing: -0.15pt"&gt;i&lt;/span&gt;n&lt;span style="letter-spacing: -0.1pt"&gt;a&lt;/span&gt;l
&lt;span style="letter-spacing: -0.2pt"&gt;m&lt;/span&gt;atu&lt;span style="letter-spacing: -0.1pt"&gt;ritie&lt;/span&gt;s &lt;span style="letter-spacing: -0.1pt"&gt;o&lt;/span&gt;f
&lt;span style="letter-spacing: -0.1pt"&gt;thre&lt;/span&gt;e &lt;span style="letter-spacing: -0.2pt"&gt;m&lt;/span&gt;on&lt;span style="letter-spacing: -0.1pt"&gt;t&lt;/span&gt;hs
or &lt;span style="letter-spacing: -0.1pt"&gt;les&lt;/span&gt;s &lt;span style="letter-spacing: -0.1pt"&gt;to &lt;/span&gt;be ca&lt;span style="letter-spacing: -0.15pt"&gt;s&lt;/span&gt;h
&lt;span style="letter-spacing: -0.15pt"&gt;e&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;q&lt;/span&gt;u&lt;span style="letter-spacing: -0.1pt"&gt;i&lt;/span&gt;v&lt;span style="letter-spacing: -0.15pt"&gt;a&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;le&lt;/span&gt;n&lt;span style="letter-spacing: -0.1pt"&gt;t&lt;/span&gt;s.
The Company had $&lt;span id="xdx_906_eus-gaap--Cash_iI_c20260331_zIvYMNOEQvQ1" title="cash"&gt;23,145&lt;/span&gt; of cash as of March 31, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy>
    <us-gaap:Cash
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000364"
      unitRef="USD">23145</us-gaap:Cash>
    <us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000366">&lt;p id="xdx_843_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zDnPd2RpxJXh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86E_zEy0yfvgao9"&gt;Prepaid Expenses&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Prepaid expenses are amounts paid to secure the use
of assets or the receipt of services at a future date or continuously over one or more future periods. When the prepaid expenses are eventually
consumed, they are charged to expense. Prepaid Expenses are recorded at fair market value.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company had $&lt;span id="xdx_90C_eus-gaap--PrepaidExpenseCurrentAndNoncurrent_iI_c20260331_z2QKGFCeTWFe" title="prepaid expenses"&gt;6,100&lt;/span&gt; in prepaid expenses as of March
31, 2026 (March 31, 2025 &#x2013; $&lt;span id="xdx_901_eus-gaap--PrepaidExpenseCurrentAndNoncurrent_iI_c20250331_zNFECpJDV7T4" title="prepaid expenses"&gt;12,080&lt;/span&gt;). Prepaid expenses consist of prepaid services.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock>
    <us-gaap:PrepaidExpenseCurrentAndNoncurrent
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000368"
      unitRef="USD">6100</us-gaap:PrepaidExpenseCurrentAndNoncurrent>
    <us-gaap:PrepaidExpenseCurrentAndNoncurrent
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact000370"
      unitRef="USD">12080</us-gaap:PrepaidExpenseCurrentAndNoncurrent>
    <us-gaap:PolicyLoansReceivablePolicy contextRef="From2025-04-01to2026-03-31" id="Fact000372">&lt;p id="xdx_842_eus-gaap--PolicyLoansReceivablePolicy_z89M1J3W3OEk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_866_z4lp0HRVbKAk"&gt;Loan Receivable&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Loans receivable from third parties are stated at
unpaid principal balances, adjusted for any deferred fees or costs and reduced by an allowance for credit losses, when applicable. The
Company monitors collectability and considers borrower-specific facts, collateral, and other relevant information in estimating expected
credit losses. Interest income is recognized over the term of the loan, and loans are charged off when management determines they are
uncollectible.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:PolicyLoansReceivablePolicy>
    <us-gaap:DepreciationDepletionAndAmortizationPolicyTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000374">&lt;p id="xdx_84B_eus-gaap--DepreciationDepletionAndAmortizationPolicyTextBlock_zySPDsu8Zb41" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_864_zR6DtvIWoLq6"&gt;Depreciation, Amortization, and Capitalization
&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company records depreciation and amortization
when appropriate using straight-line method over the estimated useful life of the assets. We estimate that the useful life of equipment
is 5 years and intangible assets is from 1 to 5 years. Expenditures for maintenance and repairs are charged to expense as incurred. Additions,
major renewals and replacements that increase the property's useful life are capitalized. Property sold or retired, together with the
related accumulated depreciation is removed from the appropriate accounts and the resultant gain or loss is included in net income.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;35&lt;br/&gt;
&lt;/p&gt;




</us-gaap:DepreciationDepletionAndAmortizationPolicyTextBlock>
    <avai:ApplicationDevelopmentCosts contextRef="From2025-04-01to2026-03-31" id="Fact000376">&lt;p id="xdx_84F_ecustom--ApplicationDevelopmentCosts_zxS8mBER3UI7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_869_zVoe4o1iH6u"&gt;Application Development Costs&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company follows the provisions of ASC 985, &#x201c;Software&#x201d;,
which requires that all costs relating to the purchase or internal development and production of software products to be sold, leased
or otherwise marketed, be expensed in the period incurred unless the requirements for technological feasibility have been established.
The Company capitalizes all eligible software costs incurred once technological feasibility is established. The Company amortizes these
costs using the straight-line method over a period from one to five years, which is the remaining estimated economic life of the costs.
At the end of each reporting period, the Company writes down any excess of the unamortized balance over the net realizable value.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</avai:ApplicationDevelopmentCosts>
    <avai:WebsiteDevelopmentCosts contextRef="From2025-04-01to2026-03-31" id="Fact000378">&lt;p id="xdx_84A_ecustom--WebsiteDevelopmentCosts_z87Mz4XGiG8d" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86D_zSsD7nxpdGba"&gt;Website Development Costs&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company amortizes these costs using the straight-line
method over a period of one year, which is the remaining estimated economic life of the costs. At the end of each reporting period, the
Company writes down any excess of the unamortized balance over the net realizable value.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

</avai:WebsiteDevelopmentCosts>
    <us-gaap:ResearchAndDevelopmentExpensePolicy contextRef="From2025-04-01to2026-03-31" id="Fact000380">&lt;p id="xdx_848_eus-gaap--ResearchAndDevelopmentExpensePolicy_z8wVtoNeZR82" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_862_zkbWLM4ZjaQ5"&gt;Research and Development&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Costs and expenses that can be clearly identified
as research and development are charged to expense as incurred. For the years ended March 31, 2026, and 2025, the Company recorded $&lt;span id="xdx_909_ecustom--DevelopmentExpenses_iI_c20260331_zuusWR7rGXK5" title="development expenses"&gt;15,000&lt;/span&gt;
and $&lt;span id="xdx_907_ecustom--DevelopmentExpenses_iI_c20250331_zEJObU2NY3kf" title="development expenses"&gt;0&lt;/span&gt;&#160;of research and development expenses, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:ResearchAndDevelopmentExpensePolicy>
    <avai:DevelopmentExpenses
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000382"
      unitRef="USD">15000</avai:DevelopmentExpenses>
    <avai:DevelopmentExpenses
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact000384"
      unitRef="USD">0</avai:DevelopmentExpenses>
    <us-gaap:ForeignCurrencyDisclosureTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000386">&lt;p id="xdx_845_eus-gaap--ForeignCurrencyDisclosureTextBlock_zc3JbPwcqSpi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_863_zTEWV6uiqZe5"&gt;Foreign Currency Translation&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company considers the U.S. dollar to be its functional
currency as it is the currency of the primary economic environment in which the Company operates. All assets, liabilities, revenues and
expenses denominated in foreign currencies are translated into U.S. dollars at the exchange rate in effect at the balance sheet date.
All exchange gains and losses are included in operations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:ForeignCurrencyDisclosureTextBlock>
    <us-gaap:RevenueRecognitionAccountingPolicyGrossAndNetRevenueDisclosure contextRef="From2025-04-01to2026-03-31" id="Fact000388">&lt;p id="xdx_844_eus-gaap--RevenueRecognitionAccountingPolicyGrossAndNetRevenueDisclosure_zJS49OlWMcQd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_862_zcu9VieSEBug"&gt;Revenue Recognition &lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company adopted ASC 606. ASC 606, Revenue from
Contracts with Customers, establishes principles for reporting information about the nature, amount, timing and uncertainty of revenue
and cash flows arising from the entity&#x2019;s contracts to provide goods or services to customers. The core principle requires an entity
to recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration that it expects
to be entitled to receive in exchange for those goods or services recognized as performance obligations are satisfied.&lt;/p&gt;

&lt;p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company has assessed the impact of the guidance
by performing the following five steps analysis:&lt;/p&gt;

&lt;p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Step 1: Identify the contract&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Step 2: Identify the performance obligations&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Step 3: Determine the transaction price&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Step 4: Allocate the transaction price&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Step 5: Recognize revenue&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Revenue is measured at the fair value of the consideration
received or receivable, net of discounts and taxes applicable to the revenue.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Revenue from supplies of consulting services is recognized
when title and risk of loss are transferred and there are no continuing obligations to the customer. Title and the risks and rewards of
ownership transfer to and accepted by the customer when the services are collected by the customer at the Company&#x2019;s office. Revenue
is recorded net of sales discounts, returns, allowances, and other adjustments that are based upon management&#x2019;s best estimates and
historical experience and are provided for in the same period as the related revenues are recorded. Based on limited operating history,
management estimates that there was no sales return for the period reported.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:RevenueRecognitionAccountingPolicyGrossAndNetRevenueDisclosure>
    <us-gaap:ScheduleOfEarningsPerShareBasicByCommonClassTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000390">&lt;p id="xdx_844_eus-gaap--ScheduleOfEarningsPerShareBasicByCommonClassTextBlock_zT0KdubWVkQc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86F_zBBTA9aDGCEe"&gt;Basic Income (Loss) Per Share&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company computes income (loss) per share in accordance
with FASB ASC 260, &#x201c;Earnings per Share&#x201d;. Basic loss per share is computed by dividing net income (loss) available to common
shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect
to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if
their effect is anti-dilutive. For the period from November 6, 2017 (inception) through March 31, 2026, there were no potentially dilutive
debt or equity instruments issued or outstanding.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;36&lt;br/&gt;
&lt;/p&gt;




</us-gaap:ScheduleOfEarningsPerShareBasicByCommonClassTextBlock>
    <us-gaap:ComprehensiveIncomePolicyPolicyTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000392">&lt;p id="xdx_84D_eus-gaap--ComprehensiveIncomePolicyPolicyTextBlock_zhodqYitazh2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86C_zbcj1Gps3Oef"&gt;Comprehensive Income (Loss)&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Comprehensive income is defined as all changes in
stockholders&#x2019; equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive income includes
net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on
investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. For the years ended March 31, 2026
and 2025, there was no difference between our net loss and comprehensive loss.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:ComprehensiveIncomePolicyPolicyTextBlock>
    <us-gaap:IncomeTaxPolicyTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000394">&lt;p id="xdx_84B_eus-gaap--IncomeTaxPolicyTextBlock_zOLeHMaLmUC9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_863_zLqPv0uRy47j"&gt;Income Taxes&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Income taxes are computed using the asset and liability
method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between
the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation
allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:IncomeTaxPolicyTextBlock>
    <us-gaap:NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000396">&lt;p id="xdx_842_eus-gaap--NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_zKBekKzDxQHl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86E_zNx6pnWGg7Ic"&gt;Accounting Standards Adopted in 2026&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In December 2023, the FASB issued ASU 2023-09, Income
taxes (Topic 740): Improvements to Income Tax Disclosure (&#x201c;ASU 2023-09&#x201d;), which enhances the transparency and usefulness of
income tax disclosures. ASU 2023-09 will be effective for fiscal years beginning after December 15, 2024. Early adoption is permitted
for annual financial statements that have not yet been issued or made available for issuance. The Company adopted ASU 2023-09 during the
year ended March 31, 2026, and there was no significant impact.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000398">&lt;p id="xdx_846_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zDl52pLbw1v3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_867_zB8TGc6aeBmc"&gt;Recent Accounting Pronouncements&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:SegmentReportingDisclosureTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000400">&lt;p id="xdx_805_eus-gaap--SegmentReportingDisclosureTextBlock_zUZL8qCmuQg6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Note 4 &#x2013; &lt;span id="xdx_827_z1RBmt1Uyly5"&gt;OPERATING SEGMENTS&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s CODM is the Chief Executive Officer
(the &#x201c;CEO&#x201d;). The CODM reviews consolidated operating results, cash flow forecasts, and major expense categories across the
Company, without distinguishing separate business segments, to evaluate performance and allocate resources. As a result, the Company continues
to operate as a single reportable segment. There are no segment operating expenses that require disclosure other than the expense categories
presented on the consolidated statements of operations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</us-gaap:SegmentReportingDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000402">&lt;p id="xdx_803_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zNRngTp3QP0k" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;Note 5 &#x2013; &lt;span id="xdx_822_z3R51mAKfP23"&gt;FIXED ASSETS&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of March 31, 2026, our fixed assets comprised of
$&lt;span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20260331_zTnj1WQD5JKc" title="equipment"&gt;1,500&lt;/span&gt; in equipment. Depreciation expense of equipment was $&lt;span id="xdx_900_eus-gaap--Depreciation_c20250401__20260331_zL03ManMc3b8" title="Depreciation expense"&gt;1,500&lt;/span&gt; as of March 31, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentNet
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000404"
      unitRef="USD">1500</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:Depreciation
      contextRef="From2025-04-01to2026-03-31"
      decimals="0"
      id="Fact000406"
      unitRef="USD">1500</us-gaap:Depreciation>
    <us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000408">&lt;p id="xdx_802_eus-gaap--GoodwillAndIntangibleAssetsDisclosureTextBlock_zgmdgXzLFFh7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Note 6 &#x2013; &lt;span id="xdx_82A_zBXXX1FHLSQd"&gt;INTANGIBLE ASSETS&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended March 31, 2019, the Company
capitalized website development costs for $8,361. Accumulated amortization expense of website development costs was $8,361 as of March
31, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In June 2019 the Company capitalized mobile application
development costs for $97,400. During the year ended March 31, 2024, the Company capitalized mobile application development update costs
for $29,450. As of March 31, 2026, the total amount of capitalized mobile application development costs was $126,850. Accumulated amortization
expense of application development was $126,850 as of March 31, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In December 2019 and March 2020, the Company purchased
an RSS Database. As of March 31, 2026, the total amount of RSS Database was $149,000. Accumulated amortization expense of RSS Database
was $149,000 as of March 31, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In April 2023, the Company acquired Avant! AI&#x2122;
and Instant FAME&#x2122; technologies. As of March 31, 2026, the total amount of the acquired assets was $124,000 and $25,000, respectively.
Accumulated amortization expense of Avant! AI&#x2122; was $36,167 as of March 31, 2026. Accumulated amortization expense of Instant FAME&#x2122;
was $7,292 as of March 31, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;37&lt;br/&gt;
&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended March 31, 2024, the Company
capitalized chatbot development costs for $4,060. Accumulated amortization expense of chatbot development costs was $4,060 as of March
31, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company had the following intangible assets as
of March 31, 2026 and 2025:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;As of March 31, 2026&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;As of March 31, 2025&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 50%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Avant! AI&#x2122;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;124,000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;124,000&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Chatbot Developments&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;4,060&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;4,060&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Instant FAME&#x2122;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;25,000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;25,000&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Mobile Application Development Costs&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;	126,850&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;	126,850&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;RSS Database&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;149,000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;149,000&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Website Development&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;8,361&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;8,361&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Accumulated Amortization&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;(331,729)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;(305,659)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Total Intangible Assets, Net&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;$&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20260331_zXH5LyYv6PDd"&gt;105,542&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;$&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_906_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250324_zkdlnklEzhT8"&gt;131,612&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000409"
      unitRef="USD">105542</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2025-03-24"
      decimals="0"
      id="Fact000410"
      unitRef="USD">131612</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000412">&lt;p id="xdx_80A_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_ziTD8mKMtCl" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;Note 7 &#x2013; &lt;span id="xdx_820_z8YJwo8B5Hhe"&gt;RELATED PARTY TRANSACTIONS&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Loan Payable - Related Party&lt;/b&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of March 31, 2026, our secretary, Natalija Tunevic,
has loaned to the Company $&lt;span id="xdx_906_ecustom--SecretaryLoan_iI_c20260331_zkNKqbYEPZuh" title="loan"&gt;114,328&lt;/span&gt;. This loan is unsecured, non-interest bearing and due on demand.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of March 31, 2026, our director, Vitalis Racius,
has loaned to the Company $&lt;span id="xdx_906_ecustom--LoanCurrent_iI_c20260331_zdeg1851bDw7" title="loan"&gt;128,563&lt;/span&gt;, of which $16,043 was advanced to the Company for the Company's operating expenses during the year
ended March 31, 2026. This loan is unsecured, non-interest bearing and due on demand.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended March 31, 2026, our shareholder,
Marieta Seiranova, has loaned to the Company $&lt;span id="xdx_90D_eus-gaap--LoansPayableCurrent_iI_c20260331_znjoFQYj9zWb" title="loan"&gt;7,000&lt;/span&gt;, of which $7,000 was advanced to the Company for the Company's operating expenses
and $7,000 was repaid during the year ended March 31, 2026. This loan was unsecured, non-interest bearing and due on demand.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of March 31, 2026, our shareholder, Mehrabian Investments
LLC, has loaned to the Company $&lt;span id="xdx_901_ecustom--Loan_iI_c20260331_zads8PMzjvXk" title="loan"&gt;30,00&lt;/span&gt;0. This loan is unsecured, non-interest bearing and due on demand.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of March 31, 2026, our shareholder, IGOR 1 CORP,
has loaned to the Company $&lt;span id="xdx_905_eus-gaap--OtherLoansPayableCurrent_iI_c20260331_zxdfAXFCYxoa" title="loan"&gt;471,529&lt;/span&gt;, of which $388,581 was advanced to the Company for the Company's operating expenses and $47,689 was
repaid during the year ended March 31, 2026. This loan is unsecured, non-interest bearing and due on demand.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended March 31, 2020, the Company&#x2019;s
subsidiary, Thynews Tech LLC, received advances from its related parties totaling $&lt;span id="xdx_906_eus-gaap--AdvancesToAffiliate_iI_c20260331_z9i2mQFw8Hde" title="advances"&gt;124,590&lt;/span&gt;. The advances were interest-free and due on
demand. As of March 31, 2026, the Company had accrued interest on the related party loan in the amount of $&lt;span id="xdx_901_eus-gaap--LongTermDebtCurrent_iI_c20260331_zs8C9MWajsR6"&gt;24,918&lt;/span&gt;. On March 30, 2026,
the Company issued 12,459,000 shares of its common stock in full settlement of the related party loan, including accrued interest, totaling
$149,508. The related party loan was extinguished in full upon issuance of the shares.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
    <avai:SecretaryLoan
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000414"
      unitRef="USD">114328</avai:SecretaryLoan>
    <avai:LoanCurrent
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000416"
      unitRef="USD">128563</avai:LoanCurrent>
    <us-gaap:LoansPayableCurrent
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000418"
      unitRef="USD">7000</us-gaap:LoansPayableCurrent>
    <avai:Loan
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000420"
      unitRef="USD">30.00</avai:Loan>
    <us-gaap:OtherLoansPayableCurrent
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000422"
      unitRef="USD">471529</us-gaap:OtherLoansPayableCurrent>
    <us-gaap:AdvancesToAffiliate
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000424"
      unitRef="USD">124590</us-gaap:AdvancesToAffiliate>
    <us-gaap:LongTermDebtCurrent
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000425"
      unitRef="USD">24918</us-gaap:LongTermDebtCurrent>
    <us-gaap:BusinessCombinationDisclosureTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000427">&lt;p id="xdx_80B_eus-gaap--BusinessCombinationDisclosureTextBlock_zW5IhJlKMHPf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Note 8 &#x2013; &lt;span id="xdx_82F_zgxVYOIjiy1h"&gt;THIRD PARTY TRANSACTIONS&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;Convertible Notes&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;1800 Diagonal Lending LLC &lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On October 2, 2023, the Company entered into a Securities
Purchase Agreement with 1800 Diagonal Lending LLC (&#x201c;DL&#x201d;) pursuant to which the Company issued to DL a Convertible Promissory
Note (the &#x201c;October 2023 DL Convertible Note&#x201d;) in the aggregate principal amount of $126,000 for a purchase price of $105,000.
The October 2023 DL Convertible Note has a maturity date of March 2, 2025 and the Company has agreed to pay interest on the unpaid principal
balance of the DL Convertible Note at the rate of eight percent (8.0%) per annum from the date on which the October 2023 DL Convertible
Note is issued until the same becomes due and payable, whether at maturity or upon acceleration or by prepayment or otherwise. The Company
shall&lt;br/&gt;
&lt;br/&gt;
&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;38&lt;br/&gt;
&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;have the right to prepay the October 2023 DL Convertible
Note, provided it makes a payment including a prepayment to DL as set forth in the October 2023 DL Convertible Note. The outstanding principal
amount of the DL Convertible Note may not be converted prior to the period beginning on the date that is 180 days following the date the
DL Convertible Note is issued. Following the 180th day, DL may convert the DL Convertible Note into shares of&#160;the Company&#x2019;s&#160;common
stock&#160;at a conversion price equal to 85% of the lowest trading price during the 20-day period preceding the date of conversion. In
addition, upon the occurrence and during the continuation of an event of default (as defined in the DL Convertible Note), the DL Convertible
Note shall become immediately due and payable and the Company shall pay to DL, in full satisfaction of its obligations hereunder, additional
amounts as set forth in the DL Convertible Note. In no event shall DL be allowed to effect a conversion if such conversion, along with
all other shares of Company common stock beneficially owned by DL and its affiliates would exceed 4.99% of the outstanding shares of the
common stock of the Company. On April 2, 2024, the Company paid off the October 2023 DL Convertible Note, including principal and interest,
in cash for $137,549.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Red Road Holdings Corporation&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On December 18, 2024, the Company entered into a Securities
Purchase Agreement and issued a Promissory Note (the &#x201c;Note&#x201d;), under which the Company has agreed to pay Red Road Holdings
Corporation, a Virginia corporation, or its registered assigns (the &#x201c;Holder&#x201d;), the sum of $179,400.00, along with any interest
as specified in the Note, on or before October 30, 2025 (the &#x201c;Maturity Date&#x201d;). Interest will accrue on the unpaid principal
balance from the Issue Date, in accordance with the terms set forth in the Note. The Note may not be prepaid in whole or in part, except
as explicitly allowed therein. Any outstanding principal or interest not paid when due will bear Default Interest at a rate of 22% per
annum from the due date until payment is made in full. All payments due under the Note, to the extent not converted into the Company&#x2019;s
common stock (par value $0.001 per share), shall be made in lawful money of the United States of America. Payments will be made to such
address as the Holder may designate in writing. Capitalized terms not otherwise defined herein shall have the meanings ascribed to them
in the Securities Purchase Agreement dated December 18, 2024, under which this Note was originally issued. As of October 30, 2025, the
Company paid off this Note, including principal and interest, in cash for $200,928.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On January 27, 2025, the Company entered into a Securities
Purchase Agreement and executed a Promissory Note (the &#x201c;Note&#x201d;), under which the Company has agreed to pay to Red Road Holdings
Corporation, a Virginia corporation, or its registered assigns (the &#x201c;Holder&#x201d;), the sum of $93,150, together with any interest
as specified in the Note, on or before November 30, 2025 (the &#x201c;Maturity Date&#x201d;). Interest will accrue on the unpaid principal
balance from the Issue Date in accordance with the terms outlined in the Note. The Note may not be prepaid in whole or in part, except
as explicitly permitted therein. In the event of any overdue principal or interest payments, a Default Interest rate of 22% per annum
will apply from the due date until full payment is made. All payments due under the Note, to the extent not converted into the Company&#x2019;s
common stock (par value $0.001 per share), shall be made in U.S. dollars. Payments will be made to such address as the Holder may designate
in writing. Capitalized terms used herein, and not otherwise defined, shall have the meanings ascribed to them in the Securities Purchase
Agreement dated the same date as this Note, under which the Note was originally issued. As of December 31, 2025, the Company paid off
this Note, including principal and interest, in cash for $104,328.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;On March 14,
2025, the Company entered into a Securities Purchase Agreement and executed a Promissory Note (the &#x201c;Note&#x201d;), under which the
Company has agreed to pay to Red Road Holdings Corporation, a Virginia corporation, or its registered assigns (the &#x201c;Holder&#x201d;),
the sum of $&lt;/span&gt;93,725&lt;span style="background-color: white"&gt;, together with any interest as specified in the Note, on or before January
15, 2026 (the &#x201c;Maturity Date&#x201d;). Interest will accrue on the unpaid principal balance from the Issue Date in accordance with
the terms outlined in the Note. The Note may not be prepaid in whole or in part, except as explicitly permitted therein. In the event
of any overdue principal or interest payments, a Default Interest rate of 22% per annum will apply from the due date until full payment
is made. All payments due under the Note, to the extent not converted into the Company&#x2019;s common stock (par value $0.001 per share),
shall be made in U.S. dollars. Payments will be made to such address as the Holder may designate in writing. Capitalized terms used herein,
and not otherwise defined, shall have the meanings ascribed to them in the Securities Purchase Agreement dated the same date as this Note,
under which the Note was originally issued. &lt;/span&gt;As of January 14, 2026, the Company paid off this Note, including principal and interest,
in cash for $104,972.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;i&gt;Boot Capital
LLC&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;On June 30,
2025 (the &#x201c;Effective Date&#x201d;), the Company entered into a Securities Purchase Agreement (the &#x201c;SPA&#x201d;) and executed
a Promissory Note (the &#x201c;Note&#x201d;), under which the Company has agreed to pay to Boot Capital LLC, a Delaware limited liability
company, or its registered assigns (the &#x201c;Holder&#x201d;), the sum of $128,800 together with any interest as specified in the Note,
on or before April 30, 2026 (the &#x201c;Maturity Date&#x201d;). Interest will accrue on the unpaid principal balance from the Issue Date
in accordance with the terms outlined in the Note. The Note may not be prepaid in whole or in part, except as explicitly permitted therein.
In the event of any overdue principal or interest payments, a Default Interest rate of 22% per annum will apply from the&lt;br/&gt;
&lt;br/&gt;
&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;39&lt;br/&gt;
&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;due date until
full payment is made. All payments due under the Note, to the extent not converted into the Company&#x2019;s common stock (par value $0.001
per share), shall be made in U.S. dollars. Payments will be made to such address as the Holder may designate in writing. Capitalized terms
used herein, and not otherwise defined, shall have the meanings ascribed to them in the SPA dated the same date as this Note, under which
the Note was originally issued.&lt;/span&gt; As of March 31, 2026, the Company partially repaid this Note, in cash for $112,700.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;On January 7,
2026 (the &#x201c;Effective Date&#x201d;), the Company entered into a Securities Purchase Agreement (the &#x201c;SPA&#x201d;) and executed
a Promissory Note (the &#x201c;Note&#x201d;), under which the Company has agreed to pay to Boot Capital LLC, a Delaware limited liability
company, or its registered assigns (the &#x201c;Holder&#x201d;), the sum of $128,800 together with any interest as specified in the Note,
on or before October 15, 2026 (the &#x201c;Maturity Date&#x201d;). Interest will accrue on the unpaid principal balance from the Issue Date
in accordance with the terms outlined in the Note. The Note may not be prepaid in whole or in part, except as explicitly permitted therein.
In the event of any overdue principal or interest payments, a Default Interest rate of 22% per annum will apply from the due date until
full payment is made. All payments due under the Note, to the extent not converted into the Company&#x2019;s common stock (par value $0.001
per share), shall be made in U.S. dollars. Payments will be made to such address as the Holder may designate in writing. Capitalized terms
used herein, and not otherwise defined, shall have the meanings ascribed to them in the SPA dated the same date as this Note, under which
the Note was originally issued.&lt;/span&gt; As of March 31, 2026, this Note remained outstanding.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;i&gt;Vanquish
Funding Group Inc.&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;On June 30,
2025, the Company entered into another Securities Purchase Agreement (the &#x201c;SPA&#x201d;) and issued another Promissory Note (the &#x201c;Note&#x201d;),
under which the Company has agreed to pay to Vanquish Funding Group Inc., a Virginia corporation, or its registered assigns (the &#x201c;Holder&#x201d;),
the sum of $202,215 together with any interest as specified in the Note, on or before April 30, 2026 (the &#x201c;Maturity Date 2&#x201d;).
Interest will accrue on the unpaid principal balance from the Issue Date in accordance with the terms outlined in the Note. The Note may
not be prepaid in whole or in part, except as explicitly permitted therein. In the event of any overdue principal or interest payments,
a Default Interest rate of 22% per annum will apply from the due date until full payment is made. All payments due under the Note, to
the extent not converted into the Company&#x2019;s common stock (par value $0.001 per share), shall be made in U.S. dollars. Payments will
be made to such address as the Holder may designate in writing. Capitalized terms used herein, and not otherwise defined, shall have the
meanings ascribed to them in the SPA dated the same date as this Note, under which the Note was originally issued.&lt;/span&gt; As of March
31, 2026, the Company partially repaid this Note, in cash for $176,936.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;On September
19, 2025, the Company entered into another Securities Purchase Agreement (the &#x201c;SPA&#x201d;) and issued another Promissory Note (the
&#x201c;Note&#x201d;), under which the Company has agreed to pay to Vanquish Funding Group Inc., a Virginia corporation, or its registered
assigns (the &#x201c;Holder&#x201d;), the sum of $170,016 together with any interest as specified in the Note, on or before June 30, 2026
(the &#x201c;Maturity Date 2&#x201d;). Interest will accrue on the unpaid principal balance from the Issue Date in accordance with the terms
outlined in the Note. The Note may not be prepaid in whole or in part, except as explicitly permitted therein. In the event of any overdue
principal or interest payments, a Default Interest rate of 22% per annum will apply from the due date until full payment is made. All
payments due under the Note, to the extent not converted into the Company&#x2019;s common stock (par value $0.001 per share), shall be
made in U.S. dollars. Payments will be made to such address as the Holder may designate in writing. Capitalized terms used herein, and
not otherwise defined, shall have the meanings ascribed to them in the SPA dated the same date as this Note, under which the Note was
originally issued.&lt;/span&gt; As of March 31, 2026, the Company partially repaid this Note, in cash for $106,262.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;On January 7,
2026, the Company entered into another Securities Purchase Agreement (the &#x201c;SPA&#x201d;) and issued another Promissory Note (the &#x201c;Note&#x201d;),
under which the Company has agreed to pay to Vanquish Funding Group Inc., a Virginia corporation, or its registered assigns (the &#x201c;Holder&#x201d;),
the sum of $266,616 together with any interest as specified in the Note, on or before October 15, 2026 (the &#x201c;Maturity Date 2&#x201d;).
Interest will accrue on the unpaid principal balance from the Issue Date in accordance with the terms outlined in the Note. The Note may
not be prepaid in whole or in part, except as explicitly permitted therein. In the event of any overdue principal or interest payments,
a Default Interest rate of 22% per annum will apply from the due date until full payment is made. All payments due under the Note, to
the extent not converted into the Company&#x2019;s common stock (par value $0.001 per share), shall be made in U.S. dollars. Payments will
be made to such address as the Holder may designate in writing. Capitalized terms used herein, and not otherwise defined, shall have the
meanings ascribed to them in the SPA dated the same date as this Note, under which the Note was originally issued.&lt;/span&gt; As of March
31, 2026, this Note remained outstanding.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Oleg Sapojnicov&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On May 3, 2021, Natalija Tunevic, assigned her $25,000
loan to Mr. Oleg Sapojnicov. A conversion clause was added to the&lt;br/&gt;
&lt;br/&gt;
&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;40&lt;br/&gt;
&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Note, pursuant to which, the $25,000 loan is convertible,
at any time after six months, at the discretion of Mr. Oleg Sapojnicov, into shares of the Company&#x2019;s Common Stock at a fixed conversion
price of $0.01 per share. On March 16, 2026, the Company issued 2,500,000 common shares in exchange for this note in the amount of $25,000.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Loan Payable&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of March 31, 2026, Elentina Group LLC, has loaned
to the Company $500,000, of which $500,000 was advanced to the Company for the Company's operating expenses. This loan is unsecured, non-interest
bearing, and repayable on demand at any time prior to its stated maturity date of June 30, 2027. There are no prepayment penalties or
fees associated with early repayment.&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of March 31, 2026, SAPA INVESTMENTS LLC, has loaned
to the Company $50,000, of which $50,000 was advanced to the Company for the Company's operating expenses. This loan is unsecured, non-interest
bearing, and repayable on demand at any time prior to its stated maturity date of June 30, 2027. There are no prepayment penalties or
fees associated with early repayment.&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Issuance of Shares&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On February 12, 2024, the Company entered into a Services
Agreement with PCG Advisory, Inc., a New York corporation, to receive certain services in the areas of investor relations, strategic advisory
and digital strategies in exchange for the issuance of 200,000 shares of common stock. On March 22, 2024, the Company revised and re-signed
the Services Agreement dated February 12, 2024, with PCG Advisory, Inc., a New York corporation, to receive certain services in the areas
of investor relations, strategic advisory and digital strategies, with the compensation revised to 150,000 shares of common stock. On
March 22, 2024, the Company authorized and approved the issuance of 150,000 shares of Common Stock as compensation to PCG Advisory, Inc.,
a New York corporation, in exchange for their services. On May 29, 2024, the Company cancelled the issuance to PCG Advisory, Inc.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company and&#160;Elentina Group, LLC (&#x201c;Elentina&#x201d;)
entered into a Service Agreements in which Elentina, was engaged to provide certain capital markets services for a flat quarterly fee
of $75,000 paid in shares of common stock (the &#x201c;Elentina Common Stock&#x201d;). The Elentina Common Stock to be issued within five
days of the first day of quarter during the term (ie January 1, April 1, July 1 and October 1). The Elentina Common Stock shall be fully
earned upon issuance. The number of shares of Elentina Common Stock to be issued will be determined by dividing the quarterly fee of $75,000
by the Company&#x2019;s ten (10) day VWAP, which shall at no point be less than $0.10 per share. On August 9, 2024, the Company issued
&lt;span style="background-color: white"&gt;527,002 &lt;/span&gt;common shares for cancelation of $&lt;span style="background-color: white"&gt;375,000 &lt;/span&gt;debt
for the consulting services provided.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On November 12, 2024, the Company&#x2019;s Board of
Directors authorized the issuance of 5,000,000 shares of Common Stock to settle the outstanding debt of $50,000 owed to Jurgita Bizonaite.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On November 27, 2023, the Company approved the initiative
from Treasure Drive Ltd. to convert and transfer part of Series A Preferred Stock shares in the amount of 1,950 Series A Preferred Stock
shares into 26,973,528 shares of Common Stock of the Corporation to third parties in compliance with the Asset Purchase Agreement dated
April 3, 2023, along with the Annex A &#x201c;Notice of Conversion&#x201d;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:BusinessCombinationDisclosureTextBlock>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000429">&lt;p id="xdx_805_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zuT8dcCGf462" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;Note 9 &#x2013; &lt;span id="xdx_826_z5HKPPth19vi"&gt;STOCKHOLDERS&#x2019; EQUITY&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On March 6, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation, as amended, with the Secretary of State of the State of Nevada to increase the number of
authorized shares of the Company&#x2019;s common stock from 255,000,000 to 520,000,000 shares (the &#x201c;Charter Amendment&#x201d;) of
which 500,000,000 shall be common stock, $0.001 par value per share, and 20,000,000 shall be blank check preferred stock, $0.001 par value
per share. The term "blank check" refers to preferred stock, the creation and issuance of which is authorized in advance by
the stockholders and the terms, rights and features of which are determined by the Board upon issuance. The authorization of such blank
check preferred stock would permit the Board to authorize and issue preferred stock from time to time in one or more series.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&lt;i&gt;Preferred Stock&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company has 20,000,000, $0.001 par value shares
of preferred stock authorized as of March 31, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On November 21, 2023, the Company issued 3,000,000
shares of preferred stock in exchange for 3,000,000 shares of common stock.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;41&lt;br/&gt;
&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On December 1, 2023, the Company issued 2,000,000
shares of preferred stock as bonuses to officers of the Company.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On August 1, 2024, the Company issued &lt;span style="background-color: white"&gt;1,300,000
&lt;/span&gt;shares of preferred stock in exchange for &lt;span style="background-color: white"&gt;1,300,000 &lt;/span&gt;shares of common stock.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;There were &lt;span id="xdx_908_ecustom--PreferredStockOutstanding_iI_c20260331_zevc3vG4hllh" title="preferred stock"&gt;11,300,000&lt;/span&gt; shares of preferred stock issued
and outstanding as of March 31, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&lt;i&gt;Preferred Stock Series A&lt;/i&gt;&lt;/b&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company has 5,000, $0.001 par value shares of
preferred stock series A authorized as of March 31, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In April 2023, the Company issued 5,000 shares of
preferred stock series A for InstantFAME&#x2122; acquisition.&lt;/p&gt;

&lt;p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On November 27, 2023, the Company converted 1,950
series A preferred stock shares into 26,973,528 shares of Common Stock.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;There were &lt;span id="xdx_904_ecustom--StockSeriesA_iI_c20260331_zSMwmwoG1hMk" title="stock a"&gt;3,050&lt;/span&gt; shares of preferred stock series
A issued and outstanding as of March 31, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Common Stock&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company has 500,000,000, $0.001 par value shares
of common stock as of March 31, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;On April 25, 2023, the Company issued 26,000,000 common shares for Avant!
AI&#x2122; acquisition.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On June 1, 2023, the Company issued 5,250,000 common
shares in exchange for convertible notes in the amount of $94,500.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On July 27, 2023, the Company issued 213,243 common
shares for cancelation of $287,500 payroll debt.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On August 17, 2023, the Company issued 9,550,000 common
shares for cancelation of $114,600 payroll debt.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On October 20, 2023, the Company issued 3,000,000
common shares for cancelation of $54,000 related party loan.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On November 21, 2023, the Company issued 3,000,000
shares of preferred stock, featuring a 1:5 voting right, in exchange for 3,000,000 shares of common stock.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On November 27, 2023, the Company converted 1,950
series A preferred stock shares into 26,973,528 shares of Common Stock.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended March 31, 2024, the Company
issued 8,477,324 common shares for cancelation of $604,318 payroll debt and 2,050,000 common shares as bonuses to officers of the Company.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On March 22, 2024, the Company issued 150,000 common
shares for consulting services that were cancelled on May 29, 2024.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On July 25, 2024, the Company issued 5,517,000 common
shares for cancelation of $306,500 payroll debt.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On July 26, 2024, the Company issued 140,534 common
shares for cancelation of $101,739 debt for the consulting services provided.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On August 1, 2024, the Company issued &lt;span style="background-color: white"&gt;1,300,000
&lt;/span&gt;shares of preferred stock, featuring a 1:5 voting right, in exchange for &lt;span style="background-color: white"&gt;1,300,000 &lt;/span&gt;shares
of common stock.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On August 9, 2024, the Company issued &lt;span style="background-color: white"&gt;527,002
&lt;/span&gt;common shares for cancelation of $&lt;span style="background-color: white"&gt;375,000 &lt;/span&gt;debt for the consulting services provided.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On September 4, 2024, the Company issued 9,900,000
common shares for cancelation of $99,000 debt obligation.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On September 6, 2024, the Company issued 70,000 common
shares for cancelation of $12,000 payroll debt.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On November 12, 2024, the Company issued 5,000,000
common shares for cancelation of $50,000 debt obligation.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On November 13, 2024, the Company issued 192,138 common
shares for cancelation of $60,000 debt for the consulting services provided.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;42&lt;br/&gt;
&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On November 20, 2024, the Company issued 67,000 common
shares for cancelation of $22,164 payroll debt.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On February 13, 2025, the Company issued 131,933 common
shares for cancelation of $60,000 debt for the consulting services provided.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On March 3, 2025, the Company issued 100,000 common
shares for cancelation of $47,656 payroll debt.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On April 30, 2025, the Company issued 147,720 common
shares for cancelation of $60,000 debt for the consulting services provided.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On July 24, 2025, the Company issued 118,232 common
shares for cancelation of $60,000 debt for the consulting services provided.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On September 18, 2025, the Company issued 200,000
common shares for cancelation of $83,718 payroll debt.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On October 1, 2025, the Company issued 202,068 common
shares for cancelation of $60,000 debt for the consulting services provided.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On January 6, 2026, the Company issued 220,719 common
shares for cancelation of $60,000 debt for the consulting services provided.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On March 16, 2026, the Company issued 2,500,000 common
shares in exchange for convertible notes in the amount of $25,000.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On March 30, 2026, the Company issued 12,459,000 common
shares for cancelation of $149,508 related party loan.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;There were &lt;span id="xdx_90E_ecustom--CommonStock_iI_c20260331_z91RW78TjCll" title="common stock"&gt;153,211,252&lt;/span&gt; shares of common stock issued
and outstanding as of March 31, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Warrants&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;No warrants were issued or outstanding as of March
31, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Stock Options&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company has never adopted a stock option plan
and has never issued any stock options.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <avai:PreferredStockOutstanding
      contextRef="AsOf2026-03-31"
      decimals="INF"
      id="Fact000431"
      unitRef="Shares">11300000</avai:PreferredStockOutstanding>
    <avai:StockSeriesA
      contextRef="AsOf2026-03-31"
      decimals="INF"
      id="Fact000433"
      unitRef="Shares">3050</avai:StockSeriesA>
    <avai:CommonStock
      contextRef="AsOf2026-03-31"
      decimals="INF"
      id="Fact000435"
      unitRef="Shares">153211252</avai:CommonStock>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000437">&lt;p id="xdx_801_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zGJteNrPI2Rg" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;Note 10 &#x2013; &lt;span id="xdx_82E_zmDNVFiCVkWg"&gt;COMMITMENTS AND CONTINGENCIES&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On November 21, 2023, the Company executed Amendments
to Compensation Agreements effective as of December 1, 2023. Pursuant to these amendments, Ivan Lunegov, Vitalis Racius and Natalija Tunevic
will receive annual base compensation amounts of $400,000, $200,000 and $50,000 respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On November 8, 2024, the Company entered into a Joint
Venture and License Agreement (the &#x201c;License Agreement&#x201d;) with Ainnova Tech Inc., which became effective as of November 11,
2024 (the &#x201c;Effective Date&#x201d;). Under the License Agreement, Avant and AINN will form a new Nevada Corporation called &#x201c;Ai-Nova
Acquistion Corp&#x201d; (&#x201c;AAC&#x201d;) and contribute the proprietary rights to both North America (The United States and Canada)
and Europe.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Ainnova Tech is an Artificial Intelligence company
focused on healthcare that has developed software for early detection of diseases through retinal scans and an innovative device for automatic
retinal imaging in an accessible way. Currently detecting Diabetic Retinopathy and other retinal diseases; where it maintains and supports
the source codes of its proprietary technologies, including Vision AI (&#x201c;Technology Portfolio&#x201d;). AINN has developed a Health
tech solution based on the Artificial Intelligence that is ready for commercialization, as well as certain derivative technologies, which
will position AAC to further develop or license certain code sources in the United States, Canada and Europe. In addition to the Technology
Portfolio, AINN will contribute the Vision AI technology, as well as all of the associated technology associated to Retina scanning, services
and resources for the development of the Technology Portfolio, including licensing agreements to AAC.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;AVAI will contribute all of the capital required by
AAC`s formation and operation for the next twelve (12) months, not to exceed $20,000,000 USD in capital and its resources in exchange
for the of common stock of AAC (&#x201c;AAC Shares&#x201d;). AVAI will use its&lt;br/&gt;
&lt;br/&gt;
&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;43&lt;br/&gt;
&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;best efforts and also assist in arranging additional
funding, as needed, at no cost to AINN. The ownership of AAC shall be 50% Avant and 50% AINN (each a &#x201c;Member&#x201d; and together,
the &#x201c;Members&#x201d;).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Distributions of profits from AAC will be made
to the Members as follows: first, AINN to receive the balance sheet value of its business contributed to AAC; second, Avant to receive
the capital it contributed to AAC; third, to AINN and Avant in accordance with their respective percentage ownership interests. AAC will
be governed and operated pursuant to the terms of a limited liability company agreement. The parties agreed to expand the territories
granted for the Technology Portfolio under the license to AAC to include the entire continental United States, Canada and Europe. AAC
will issue 2,000,000 shares of common stock of AAC. AAC is strategically positioning its business and is seeking third parties to license,
acquire, joint venture or enter such other strategic transaction with respect to the Technology Portfolio.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;On June 30,
2025 (the &#x201c;Effective Date&#x201d;), the Company entered into a Securities Purchase Agreement (the &#x201c;SPA&#x201d;) and executed
a Promissory Note (the &#x201c;Note&#x201d;), under which the Company has agreed to pay to Boot Capital LLC, a Delaware limited liability
company, or its registered assigns (the &#x201c;Holder&#x201d;), the sum of $115,000 together with any interest as specified in the Note,
on or before April 30, 2026 (the &#x201c;Maturity Date&#x201d;). Interest will accrue on the unpaid principal balance from the Issue Date
in accordance with the terms outlined in the Note. The Note may not be prepaid in whole or in part, except as explicitly permitted therein.
In the event of any overdue principal or interest payments, a Default Interest rate of 22% per annum will apply from the due date until
full payment is made. All payments due under the Note, to the extent not converted into the Company&#x2019;s common stock (par value $0.001
per share), shall be made in U.S. dollars. Payments will be made to such address as the Holder may designate in writing. Capitalized terms
used herein, and not otherwise defined, shall have the meanings ascribed to them in the SPA dated the same date as this Note, under which
the Note was originally issued.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;In a separate
transaction also dated June 30, 2025, the Company entered into another Securities Purchase Agreement (the &#x201c;SPA&#x201d;) and issued
another Promissory Note (the &#x201c;Note&#x201d;), under which the Company has agreed to pay to Vanquish Funding Group Inc., a Virginia
corporation, or its registered assigns (the &#x201c;Holder&#x201d;), the sum of $180,550 together with any interest as specified in the
Note, on or before April 30, 2026 (the &#x201c;Maturity Date 2&#x201d;). Interest will accrue on the unpaid principal balance from the Issue
Date in accordance with the terms outlined in the Note. The Note may not be prepaid in whole or in part, except as explicitly permitted
therein. In the event of any overdue principal or interest payments, a Default Interest rate of 22% per annum will apply from the due
date until full payment is made. All payments due under the Note, to the extent not converted into the Company&#x2019;s common stock (par
value $0.001 per share), shall be made in U.S. dollars. Payments will be made to such address as the Holder may designate in writing.
Capitalized terms used herein, and not otherwise defined, shall have the meanings ascribed to them in the SPA dated the same date as this
Note, under which the Note was originally issued.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On September 15, 2025, the Company entered into a&#160;Joint
Venture and License Agreement&#160;with SGAustria Pte. Ltd., a Singaporean company with registered number UEN 200901830C (the &#x201c;Austrianova&#x201d;),
collectively referred to as the &#x201c;Counterparties&#x201d;, setting forth the principal terms of a Joint Venture and License Agreement
(the &#x201c;Agreement&#x201d;). The Agreement sets forth the understanding of the Counterparties with respect to the formation of a new
company, Klothonova Inc. (the &#x201c;Klothonova&#x201d;), and contribute the proprietary rights, know-how, resources and funding as described
in the License Agreement.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Austrianova is a cutting-edge Biotech company based
in Singapore embracing leading world quality standards to produce cell-based products. Austrianova&#x2019;s expertise and technologies
are backed up by more than 50 international peer reviewed publications, as well as by contracts from leading pharmaceutical and biotech
companies. Austrianova&#x2019;s scientists are experts in cell biology, GMP-grade cell products and encapsulation of living cells. Austrianova
has developed a proprietary cell encapsulation technology to protect, isolate, store, and transport living cells, as well as oXering cell
line development and GMP Manufacturing capabilities and expertise and it intends to contribute its intellectual property, know- how, and
resources to Klothonova to achieve the purposes of the Agreement.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;AVAI will contribute all of the resources and capital
required by Klothonova, Inc&#x2019;s formation and operation for the next eighteen (18) months, not to exceed $1.5 million USD in capital
and its resources in exchange for the common stock of Klothonova. AVAI will use its best efforts to assist in arranging additional funding
as needed, as described in the Agreement, at no cost to Austrianova. The ownership of Klothonova shall be 50% AVAI and 50% Austrianova.
The Klothonova will be governed and operated pursuant to the terms of a limited liability company agreement.&lt;/p&gt;

&lt;p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On October 7, 2025, KLOTHONOVA LLC was registered
as a limited liability company in the State of Nevada, United States, with ownership interests of 50% held by AVAI and 50% held by Austrianova,
in accordance with the Joint Venture and License Agreement dated September 15, 2025.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;44&lt;br/&gt;
&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On November 1, 2025, the Company entered into a&#160;Joint
Venture and License Agreement&#160;with SGAustria Pte. Ltd., a Singaporean company with registered number UEN 200901830C (the &#x201c;Austrianova&#x201d;),
collectively referred to as the &#x201c;Parties&#x201d;, setting forth the principal terms of a Joint Venture and License Agreement (the
&#x201c;Agreement&#x201d;). The Agreement sets forth the understanding of the Parties with respect to the formation of a new Joint Venture
called &#x201c;Insulinova, Inc.&#x201d; (the &#x201c;Insulinova&#x201d;), and contribute the proprietary rights, know-how, resources and funding
as described in the License Agreement.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Austrianova is a cutting-edge Biotech company based
in Singapore embracing leading world quality standards to produce cell-based products. Austrianova&#x2019;s expertise and technologies
are backed up by more than 50 international peer reviewed publications, as well as by contracts from leading pharmaceutical and biotech
companies. Austrianova&#x2019;s scientists are experts in cell biology, GMP-grade cell products and encapsulation of living cells. Austrianova
has developed a proprietary cell encapsulation technology to protect, isolate, store, and transport living cells, as well as offering
cell line development and GMP Manufacturing capabilities and expertise and it intends to contribute its intellectual property, know- how,
and resources to Insulinova to achieve the purposes of the Agreement. AVAI will contribute all of the resources and capital required by
Insulinova, Inc&#x2019;s formation and operation for the next eighteen (18) months, not to exceed $1.5 million USD in capital and its resources
in exchange for the common stock of Insulinova. AVAI will use its best efforts to assist in arranging additional funding as needed, as
described in the Agreement, at no cost to Austrianova. The ownership of Insulinova shall be 50% AVAI and 50% Austrianova. The Insulinova
will be governed and operated pursuant to the terms of a limited liability company agreement.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On November 11, 2025, INSULINOVA LLC was registered
as a limited liability company in the State of Nevada, United States, with ownership interests of 50% held by AVAI and 50% held by Austrianova,
in accordance with the Joint Venture and License Agreement dated November 1, 2025.&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000439">&lt;p id="xdx_80D_eus-gaap--IncomeTaxDisclosureTextBlock_z4nOlSvBsYL5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Note 11&#160;&#x2013;&#160;&lt;span id="xdx_822_zmwAsVJNkeme"&gt;INCOME TAXES&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company provides for income taxes under ASC 740,
Accounting for Income Taxes. ASC 740 requires the use of an asset and liability approach in accounting for income taxes. Deferred tax
assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and
the tax rates in effect when these differences are expected to reverse. ASC 740 requires the reduction of deferred tax assets by a valuation
allowance if, based on the weight of available evidence, it is more likely- than not that some or all of the deferred tax assets will
not be realized.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In assessing the need for a valuation allowance, management
must determine that there will be sufficient taxable income to allow for the realization of deferred tax assets. Based upon the historical
and anticipated future income, management has determined that the deferred tax assets do not meet the more-likely-than-not threshold for
realizability. Accordingly, there is a full valuation allowance provided against the Company&#x2019;s deferred tax assets as of March 31,
2026, and 2025.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;A reconciliation of&lt;span&gt; the provision for income taxes&lt;/span&gt;
determined at the U.S. statutory rate at 21% to the Company&#x2019;s effective income tax rate is as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: top; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Year Ended&lt;/b&gt;&lt;/p&gt;
    &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;March 31, 2026&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Rate %&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Year Ended&lt;/b&gt;&lt;/p&gt;
    &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;March 31, 2025&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Rate %&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 53%; padding-left: 5.4pt"&gt;&lt;span style="font-size: 10pt"&gt;Pre-tax income (loss)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;(1,749,509)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;(1,142,115)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&lt;span style="font-size: 10pt"&gt;Computed &#x201c;expected&#x201d; tax expense (benefit)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;(367,397)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;(21)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;(239,844)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;(21)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&lt;span style="font-size: 10pt"&gt;Change in valuation allowance&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; vertical-align: middle"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;367,397&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;21&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; vertical-align: middle"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;239,844&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;21&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&lt;span style="font-size: 10pt"&gt;Actual tax expense (benefit)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt double; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0.00&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt double; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0.00&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_89A_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zgOjmi1nRdAi" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;The Company had&lt;span id="xdx_8B8_zplvS6O1vSNd"&gt; deferred tax assets&lt;/span&gt; as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 45%; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: top; width: 3%; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20260331_zfYJe8u4nXz8" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 22%; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;March 31, 2026&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 2%; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 2%; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 3%; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20250331_zz5WTsY3RUn" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 21%; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;March 31, 2025&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: top; width: 2%; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; padding-left: 5.4pt"&gt;&lt;span style="font-size: 10pt"&gt;Non-current deferred tax assets:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iNI_di_zHf2cHmrZQrl"&gt;
    &lt;td style="vertical-align: bottom; padding-left: 5.4pt"&gt;&lt;span style="font-size: 10pt"&gt;Net operating loss carry forward&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;(5,868,019&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&lt;span style="font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;(4,118,510&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&lt;span style="font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--DeferredTaxAssetsGross_iNI_di_zpgJF9jqxII1"&gt;
    &lt;td style="vertical-align: bottom; padding-left: 5.4pt"&gt;&lt;span style="font-size: 10pt"&gt;Total deferred tax assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;(1,232,284&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&lt;span style="font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;(864,887&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&lt;span style="font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--DeferredTaxAssetsValuationAllowance_iI_zXl6k6dganL5"&gt;
    &lt;td style="vertical-align: bottom; padding-left: 5.4pt"&gt;&lt;span style="font-size: 10pt"&gt;Valuation allowance&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1pt solid; vertical-align: top"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1pt solid; vertical-align: top; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1,232,284&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1pt solid; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1pt solid; vertical-align: top"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1pt solid; vertical-align: top; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;864,887&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1pt solid; vertical-align: top"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--DeferredTaxAssetsNet_iI_zrZ57JQ4C8Oa"&gt;
    &lt;td style="vertical-align: bottom; padding-left: 5.4pt"&gt;&lt;span style="font-size: 10pt"&gt;Net deferred tax assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt double; vertical-align: top"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt double; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0452"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt double; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt double; vertical-align: top"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt double; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0453"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt double; vertical-align: top"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8AB_z1sPbpPXnTB9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;45&lt;br/&gt;
&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of March 31, 2026, the Company has approximately
$5,868,019 of net operating loss carryforwards available to reduce future taxable income. Future tax benefits which may arise as a result
of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly,
the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Management has evaluated tax positions in accordance
with ASC 740 and has not identified any significant tax positions, other than those disclosed.&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;/p&gt;

</us-gaap:IncomeTaxDisclosureTextBlock>
    <us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000441">&lt;p id="xdx_89A_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zgOjmi1nRdAi" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;The Company had&lt;span id="xdx_8B8_zplvS6O1vSNd"&gt; deferred tax assets&lt;/span&gt; as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 45%; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: top; width: 3%; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20260331_zfYJe8u4nXz8" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 22%; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;March 31, 2026&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 2%; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 2%; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 3%; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20250331_zz5WTsY3RUn" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 21%; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;March 31, 2025&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: top; width: 2%; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; padding-left: 5.4pt"&gt;&lt;span style="font-size: 10pt"&gt;Non-current deferred tax assets:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iNI_di_zHf2cHmrZQrl"&gt;
    &lt;td style="vertical-align: bottom; padding-left: 5.4pt"&gt;&lt;span style="font-size: 10pt"&gt;Net operating loss carry forward&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;(5,868,019&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&lt;span style="font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;(4,118,510&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&lt;span style="font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--DeferredTaxAssetsGross_iNI_di_zpgJF9jqxII1"&gt;
    &lt;td style="vertical-align: bottom; padding-left: 5.4pt"&gt;&lt;span style="font-size: 10pt"&gt;Total deferred tax assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;(1,232,284&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&lt;span style="font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;(864,887&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&lt;span style="font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--DeferredTaxAssetsValuationAllowance_iI_zXl6k6dganL5"&gt;
    &lt;td style="vertical-align: bottom; padding-left: 5.4pt"&gt;&lt;span style="font-size: 10pt"&gt;Valuation allowance&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1pt solid; vertical-align: top"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1pt solid; vertical-align: top; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1,232,284&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1pt solid; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1pt solid; vertical-align: top"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1pt solid; vertical-align: top; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;864,887&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1pt solid; vertical-align: top"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--DeferredTaxAssetsNet_iI_zrZ57JQ4C8Oa"&gt;
    &lt;td style="vertical-align: bottom; padding-left: 5.4pt"&gt;&lt;span style="font-size: 10pt"&gt;Net deferred tax assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt double; vertical-align: top"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt double; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0452"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt double; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt double; vertical-align: top"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt double; vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0453"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt double; vertical-align: top"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000443"
      unitRef="USD">5868019</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact000444"
      unitRef="USD">4118510</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
    <us-gaap:DeferredTaxAssetsGross
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000446"
      unitRef="USD">1232284</us-gaap:DeferredTaxAssetsGross>
    <us-gaap:DeferredTaxAssetsGross
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact000447"
      unitRef="USD">864887</us-gaap:DeferredTaxAssetsGross>
    <us-gaap:DeferredTaxAssetsValuationAllowance
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000449"
      unitRef="USD">1232284</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsValuationAllowance
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact000450"
      unitRef="USD">864887</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:SubsequentEventsTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000455">&lt;p id="xdx_803_eus-gaap--SubsequentEventsTextBlock_zDk9prI5APxb" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;Note 12 &#x2013; &lt;span id="xdx_82B_zTpjlKUYV0Yb"&gt;SUBSEQUENT EVENTS&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In accordance with ASC 855, &#x201c;Subsequent Events&#x201d;,
the Company has analyzed its operations subsequent to March 31, 2026, through the date these financial statements were issued, and has
determined that the followings represent material subsequent events to disclose in these financial statements:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;On April 9,
2026, the Company entered into another Securities Purchase Agreement (the &#x201c;SPA&#x201d;) and issued another Promissory Note (the &#x201c;Note&#x201d;),
under which the Company has agreed to pay to Vanquish Funding Group Inc., a Virginia corporation, or its registered assigns (the &#x201c;Holder&#x201d;),
the sum of $202,215 together with any interest as specified in the Note, on or before January 30, 2027 (the &#x201c;Maturity Date 2&#x201d;).
Interest will accrue on the unpaid principal balance from the Issue Date in accordance with the terms outlined in the Note. The Note may
not be prepaid in whole or in part, except as explicitly permitted therein. In the event of any overdue principal or interest payments,
a Default Interest rate of 22% per annum will apply from the due date until full payment is made. All payments due under the Note, to
the extent not converted into the Company&#x2019;s common stock (par value $0.001 per share), shall be made in U.S. dollars. Payments will
be made to such address as the Holder may designate in writing. Capitalized terms used herein, and not otherwise defined, shall have the
meanings ascribed to them in the SPA dated the same date as this Note, under which the Note was originally issued.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;On May 26, 2026,
the Company entered into another Securities Purchase Agreement (the &#x201c;SPA&#x201d;) and issued another Promissory Note (the &#x201c;Note&#x201d;),
under which the Company has agreed to pay to Vanquish Funding Group Inc., a Virginia corporation, or its registered assigns (the &#x201c;Holder&#x201d;),
the sum of $202,215 together with any interest as specified in the Note, on or before March 30, 2027 (the &#x201c;Maturity Date 2&#x201d;).
Interest will accrue on the unpaid principal balance from the Issue Date in accordance with the terms outlined in the Note. The Note may
not be prepaid in whole or in part, except as explicitly permitted therein. In the event of any overdue principal or interest payments,
a Default Interest rate of 22% per annum will apply from the due date until full payment is made. All payments due under the Note, to
the extent not converted into the Company&#x2019;s common stock (par value $0.001 per share), shall be made in U.S. dollars. Payments will
be made to such address as the Holder may designate in writing. Capitalized terms used herein, and not otherwise defined, shall have the
meanings ascribed to them in the SPA dated the same date as this Note, under which the Note was originally issued.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:SubsequentEventsTextBlock>
</xbrl>
