v3.26.1
INCOME TAX (Tables)
12 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
Schedule of income before income tax, domestic and foreign
        
   Years ended March 31, 
   2026   2025 
Tax jurisdiction from:          
- Local  $(203,026)  $(129,172)
- Foreign, including          
British Virgin Islands   (1,951,496)   2,110,959 
Hong Kong   (29,657)   (33,695)
           
(Loss) income before income taxes  $(2,184,179)  $1,948,092 
Schedule of provision for income taxes
        
   Years ended March 31, 
   2026   2025 
         
Current:          
- Local (US tax regime)  $   $ 
- Foreign        
           
Deferred:          
- Local        
- Foreign        
           
Income tax expenses  $   $ 
Schedule of reconciliation of tax effective rate
                
   Years ended March 31, 
   2026   2025 
   Amount   Percent   Amount   Percent 
Computed “expected” tax expense  $(458,678)   21.0%   $409,099    21.0% 
Effect of differential tax rate – subsidiaries   411,150    (19.0%)   (441,785)   (22.7%)
Tax credits:                    
Income not subject to taxes   (20,807)   1.0%    (139)   (0.0%)
Expenses not subject to tax deduction   421    0.0%    8,093    0.4% 
Changes in unrecognized tax benefits   67,914    (3.0%)   24,732    1.3% 
Income tax expense  $    0.0%   $    0.0% 
Schedule of deferred income taxes
        
   As of March 31, 
   2026   2025 
         
Deferred tax assets:          
Net operating loss carryforward, from          
US tax regime  $468,971   $524,068 
Hong Kong tax regime   8,428    4,303 
Less: valuation allowance   (477,399)   (528,371)
Deferred tax assets, net  $   $