v3.26.1
Consolidated Balance Sheets - USD ($)
Mar. 31, 2026
Mar. 31, 2025
Current assets:    
Cash $ 1,033,466 $ 31,950
Restricted cash-held by affiliate 1,680,000
Prepaid expense 59,510
Contract assets 3,053 8,466
Account receivables, net 3,700 7,480
Deferred offering costs 1,100,000 266,028
Total current assets 3,879,729 313,924
NON-CURRENT ASSETS:    
Rent deposit 122,857 16,004
Right-of-use asset - operating lease 635,622 37,999
Property, plant and equipment, net 896,984
Intangible assets, net 16,072,093
Total non-current assets 17,727,556 54,003
Total assets 21,607,285 367,927
Current liabilities:    
Account payable 515,951
Accrued liabilities 6,043,346 2,182
Contract liabilities 62,191 131,564
Current maturities of loan payable 22,192 378
Due to related parties 286,160 48,462
Operating lease liabilities 164,391 38,109
Commitment fee payable 897,175
Total current liabilities 7,991,406 220,695
Non-Current liabilities:    
Loan payable, net of current 448,057 473,188
Operating lease liabilities 454,404
Total non-current liabilities 902,461 473,188
Total liabilities 8,893,867 693,883
Shareholders’ equity:    
Additional paid-in capital 19,464,439 641,785
Share payable 535,520
Accumulated deficit (9,126,384) (1,027,068)
Accumulated other comprehensive income 64,008 49,716
Total shareholders’ equity (deficit) 10,983,014 (325,956)
Total liabilities, Mezzanine Equity and shareholders’ equity 21,607,285 367,927
Series A Convertible Preferred Stock [Member]    
Mezzanine Equity    
Series A Convertible Preferred Shares, $0.001 par value, 20,000,000 shares and 0 shares authorized as of March 31, 2026 and 2025, respectively, 1,380 shares and 0 shares issued and outstanding as of March 31, 2026 and 2025, respectively 1,730,404
Common Class A [Member]    
Shareholders’ equity:    
Ordinary shares 25,431 9,611
Common Class B [Member]    
Shareholders’ equity:    
Ordinary shares $ 20,000