NET (LOSS) INCOME PER SHARE (Tables)

12 Months Ended

Mar. 31, 2026

Net (loss) income per share – Basic and Diluted

Schedule of computation of basic and diluted net income (loss) per share


		Years ended March 31,
		2026				2025

Net (loss) income attributable to common shareholders		$	(2,184,179	)		$	1,948,092

Weighted average common shares outstanding:
– Basic			22,089,108				603,566	*
– Diluted			22,089,108				603,566	*

Net (loss) income per share:
– Basic		$	(0.10	)		$	3.23	*
– Diluted		$	(0.10	)		$	3.23	*

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^*	The share amounts are presented on a retroactive basis, giving effect to 1-for-10,000 reverse split (see Note 1).