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

The income tax provision consisted of the following:

 

   For the years ended March 31, 
   2026   2025 
Current          
U.S.  $-   $- 
Cayman   -    - 
PRC   66    - 
Hong Kong   -    - 
Deferred          
U.S.   -    - 
Cayman   -    - 
PRC   -    - 
Hong Kong   -    - 
Provision for income taxes  $66   $- 
SCHEDULE OF DEFERRED TAX ASSET

Deferred tax assets:  As of March 31, 2026   As of March 31, 2025 
         
Net operating loss carryforwards  $239,019   $95,049 
Total deferred tax assets   239,019    95,049 
Less: valuation allowance   (239,019)   (95,049)
Deferred tax assets, net  $-   $- 
SCHEDULE OF RECONCILIATION STATUTORY RATE AND EFFECTIVE TAX RATE

The following table reconciles statutory rates to the Company’s effective tax:

 

   2026   2025 
   For the years ended March 31, 
   2026   2025 
Profit (loss) before income taxes  $(8,022,749)  $(714,680)
Income taxes computed at statutory tax rate   (184,841)   (59,888)
Reconciling items:          
Change in valuation allowance   184,775    59,888 
Income tax expense  $(66)  $-