v3.26.1
INCOME TAX (Tables)
 12 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF TAXABLE INCOME (LOSS) BEFORE INCOME TAXES

The following table summarizes the taxable income (loss) before income taxes by jurisdiction:

 

       
  

Years ended

March 31,

 
   2026   2025 
United States  $(650,153)  $(322,344)
Hong Kong   -    - 
China   (170,833)   (398,065)
Total  $(820,986)  $(720,409)
SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSE FOR OPERATIONS

The following table summarizes a reconciliation of income tax expense for operations, calculated at the statutory income tax rate to total income tax expense (benefit):

 

       
  

Years ended

March 31,

 
   2026   2025 
Loss before income taxes  $(820,986)  $(720,409)
U.S. federal tax benefits (21%)   (136,532)   (67,692)
State tax benefit, net of federal benefits   (38,522)   (19,099)
PRC tax expenses (benefits) (25%)   (42,708)   (99,516)
Hong Kong tax benefits (16.5%)   -    - 
Income tax benefits at statutory rate   (217,762)   (186,307)
Foreign tax rate differential   -    - 
Change in valuation allowance   234,422    186,307 
Other   -    - 
Provision for income taxes expenses  $16,660   $- 
Effective tax rate   (2.03)%   0%