v3.26.1
Consolidated Statement of Cash flows - USD ($)
 12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Cash flows from operating activities:    
Net Loss $ (8,022,816) $ (714,680)
Adjustments to reconcile net loss to net cash used in operating activities:    
Bad debt expenses 17,708
Depreciation and amortization 1,606,981
Share-based compensation expense 555,519
Shares issued for professional services 1,020,500
Interest forgiven 32,153
Shareholder investment 79,845
Changes in operating assets and liabilities:    
Due to related party 284,536 48,394
Contract assets 5,376 37,186
Account receivables 3,743 (25,177)
Prepaid expenses (59,510)
Rent deposit (106,859) (8,192)
Right-of-use asset 64,583 77,084
Deferred offering costs (100,000) 340,320
Right-of-use liabilities (81,520) (77,350)
Contract liabilities (68,743) 29,248
Account payable 447,151 (15,087)
Accrued expenses 199,829 2,178
Net cash used in operating activities (4,171,385) (256,215)
Cash flows from investing activities:    
Purchases of property and equipment (591,191)
Purchases of intellectual property (12,117,479)
Net cash used in investing activities (12,708,670)
Cash flows from financing activities:    
Proceeds from issuance of Class A Ordinary Shares upon initial public offering, net of underwriting discounts, commissions and other offering costs 15,308,000
Proceeds from the issuance of Class B shares 20,000
Proceeds from the issuance of Series A Preferred Shares, net 4,227,237
Payment of loans (3,317) (1,497)
Net cash provided by (used in) financing activities 19,551,920 (1,497)
Net change in cash 2,671,865 (257,712)
Effect of currency translation on cash and cash equivalents 9,651 21,502
Cash and restricted cash, beginning of year 31,950 268,160
Cash and restricted cash, end of year 2,713,466 31,950
Reconciliation of cash and cash equivalents and restricted cash to the consolidated balance sheet:    
Cash 1,033,466 31,950
Restricted Cash 1,680,000
Total cash and cash equivalents and restricted cash 2,713,466 31,950
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:    
Cash paid for interest 1,127 16,298
Cash paid for taxes
NON-CASH INVESTING AND FINANCING ACTIVITIES    
Establishment of ROU assets and liabilities 662,368 82,402
Accretion to redeemable preferred equity 637,894
Dividends on Series A Preferred Shares 49,077
Shareholder distribution 600,000
Debt conversion 600,000
Stock Issued for services 85,800
Deferred IPO costs reclassified to APIC 266,028
Ordinary Shares issued for conversion of Series A Preferred Shares 3,162,150
Issuance of 250,000 shares of Ordinary Shares as commitment shares $ 1,000,000