v3.26.1
INCOME TAXES (Details) - USD ($)
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Reconciliation of effective income tax:    
Income (loss) before income taxes $ 2,123 $ (6,769)
Income tax at U.S. statutory rate (21%) 446 (1,421)
Foreign rate differential - Hong Kong (8.25%) (271) 863
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount (175) 558
Income tax expense $ 0 $ 0