v3.26.1
INCOME TAX (Tables)
12 Months Ended
Mar. 31, 2026
INCOME TAX  
Schedule of foreign components of income (loss) before income taxes

 

 

Years ended March 31,

 

 

 

2026

 

 

2025

 

Tax jurisdiction from:

 

 

 

 

 

 

-Local(US regime)

 

$(105,277)

 

$38,734

 

-Foreign,including

 

 

 

 

 

 

 

 

    Hongkong

 

 

(1,709)

 

 

(1,972)

    Mainland China

 

 

(24,076)

 

 

(7,318)

 

 

 

 

 

 

 

 

 

Net (loss) income before income taxes

 

$(131,062)

 

$29,444

 

Schedule of provision for income taxes

 

 

Years ended March 31,

 

 

 

2026

 

 

2025

 

Current tax:

 

 

 

 

 

 

     -Local

 

$-

 

 

$-

 

     -Foreign

 

 

-

 

 

 

-

 

Deferred tax:

 

 

 

 

 

 

 

 

     -Local

 

 

-

 

 

 

-

 

     -Foreign

 

 

-

 

 

 

-

 

 

 

 

 

 

 

 

 

 

Income tax expenses (benefit)

 

$-

 

 

$-

 

Schedule of components of the deferred tax assets

 

 

As of  March 31,

 

 

 

2026

 

 

2025

 

Deferred tax assets:

 

 

 

 

 

 

Net operating loss carry forwards from

 

 

 

 

 

 

     -US tax regime

 

$186,745

 

 

$171,155

 

     -Mainland China

 

 

356,584

 

 

 

350,565

 

Less: valuation allowance

 

 

(543,329)

 

 

(521,720)

Deferred tax assets, net

 

$-

 

 

$-