v3.26.1
CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (Tables)
 12 Months Ended
Mar. 31, 2026
Condensed Financial Information Disclosure [Abstract]  
Schedule of Parent Company Balance Sheets
   March 31,   March 31, 
   2026   2025 
ASSETS        
Current assets        
Cash  $20,834   $2,885,258 
Amounts due from related parties   1,546,589    1,497,089 
Other current assets   -    100,156 
Intercompany receivable   3,062,100    3,564,119 
Total current assets   4,629,523    8,046,622 
           
Non-current assets          
Investment in subsidiaries and VIEs   5,950,770    7,032,153 
    　      
Total assets  $10,580,293   $15,078,775 
           
LIABILITIES AND SHAREHOLDERS’ EQUITY          
           
Current liabilities          
Convertible note payable  $279,019   $2,391,945 
Derivative liability   -    2,032,530 
Promissory note payable   1,314,864    - 
Payroll payable   68,000    42,500 
Amounts due to related parties   100    100 
Accrued liabilities and other current liabilities   84,476    141,602 
Total current liabilities   1,746,459    4,608,677 
           
Total liabilities  $1,746,459   $4,608,677 
           
COMMITMENTS AND CONTINGENCIES          
           
SHAREHOLDERS’ EQUITY          
Class A ordinary share, par value $0.0016 per share, 112,500,000,000 shares authorized, 1,656,609 and 1,115,172 shares issued and outstanding as of March 31, 2026 and 2025, respectively*   2,650    1,784 
Class B ordinary share, par value $0.0016 per share, 12,500,000,000 shares authorized, 366,000 shares issued and outstanding as of March 31, 2026 and 2025, respectively*   586    586 
Additional paid-in capital   22,984,723    13,754,806 
Accumulated deficits   (13,745,259)   (2,422,343)
Accumulated other comprehensive loss   (408,866)   (864,735)
Total shareholders’ equity   8,833,834    10,470,098 
    　      
Total liabilities and shareholders’ equity  $10,580,293   $15,078,775 

 

* Retrospectively adjusted to reflect the authorized share capital increase effective on January 8, 2026, 16-for-1 share consolidation effective on April 20, 2026, authorized share capital increase effective on May 6, 2026 (see Note 19).
Schedule of Parent Company Statements of Comprehensive Loss
   For the Years Ended 
   March 31, 
   2026   2025   2024 
OPERATING EXPENSES            
Selling expenses  $552,204   $2,256,284   $- 
General and administrative expenses   7,588,142    5,239,764    - 
                
OTHER INCOME               
Interest expenses, net   (140,836)   (67,043)   - 
Amortization of debt issuance costs   (562,330)   (230,700)   - 
Gain (loss) on derivative liabilities   682,848    (356,134)   - 
Other expenses   (125,000)   -    - 
    　           
EQUITY IN EARNINGS (LOSS) OF SUBSIDIARIES AND VIES  $(3,037,252)  $(2,648,393)  $8,652 
    　           
NET (LOSS) INCOME   (11,322,916)   (10,798,318)   8,652 
FOREIGN CURRENCY TRANSLATION ADJUSTMENTS   455,869    (53,179)   (526,589)
COMPREHENSIVE LOSS ATTRIBUTABLE TO THE COMPANY  $(10,867,047)  $(10,851,497)  $(517,937)
Schedule of Parent Company Statements of Cash Flows
   For the Years Ended 
   March 31, 
   2026   2025   2024 
CASH FLOWS FROM OPERATING ACTIVITIES:            
Net (loss) income  $(11,322,916)  $(10,798,318)  $8,652 
Adjustments to reconcile net cash flows used in operating activities:               
Stock-based compensation   1,493,208    2,672,450    - 
Issuance of Class A Ordinary Share for services   4,936,667    3,643,333    - 
Loss (gain) on derivative liabilities   (682,848)   356,134    - 
Amortization of debt issuance cost   562,330    230,700    - 
Accrued interest expense for convertible note payable   125,972    70,247    - 
Accrued interest expense for promissory note payable   14,864    -    - 
                
Changes in operating assets and liabilities:               
Other current assets   100,156    (100,156)   - 
Payroll payable   25,500    42,500    - 
Accrued expenses and other current liabilities   (57,130)   141,602    - 
Equity in earnings of subsidiary and VIEs   3,037,252    2,648,393    (8,652)
Net cash used in operating activities   (1,766,945)   (1,093,115)   - 
                
CASH FLOWS FROM INVESTING ACTIVITIES:               
Payments made to intercompany   (997,979)   (3,168,580)   - 
Payments made to related parties   (49,500)   (1,497,089)   - 
Net cash used in investing activities   (1,047,479)   (4,665,669)   - 
                
CASH FLOWS FROM FINANCING ACTIVITIES:               
Net proceeds from initial public offerings, net of issuance costs   -    4,436,973    - 
Net proceeds from issuance of convertible note   -    4,206,970    - 
Repayment of convertible note   (1,350,000)   -    - 
Net proceeds from issuance of promissory note payable   1,300,000    -    - 
Proceeds from loans from related parties   -    99    - 
Net cash provided by (used in) financing activities   (50,000)   8,644,042    - 
                
CHANGES IN CASH   (2,864,424)   2,885,258    - 
    　           
CASH, beginning of year   2,885,258    -    - 
    　           
CASH, end of year  $20,834   $2,885,258   $- 
                
SUPPLEMENTAL NON-CASH FINANCING ACTIVITY:               
Increase of intercompany receivables due to Subsidiaries and VIEs collection of proceeds of issuance of Class A securities on behalf of the parent company  $-   $-   $458,341 
Conversion of convertible notes and related accrued interest into Class A ordinary shares  $2,800,908   $439,575    -