v3.26.1
RELATED PARTY TRANSACTIONS
3 Months Ended
Jun. 30, 2026
Related Party Transactions [Abstract]  
RELATED PARTY TRANSACTIONS

NOTE 6 – RELATED PARTY TRANSACTIONS

 

Related Party Payables:

          
   June 30, 2026   March 31, 2026 
Payable to Chief Executive Officer  $31,072   $31,072 
Payable to sole stockholder of Millenium EBS Inc., Director   2,085    2,085 
Payable to Millenium Consultants, Inc.   2,740    2,740 
Total  $35,897   $35,897 

 

The Company’s Chief Executive Officer (“CEO”), from time to time, has provided advances to the Company for its working capital purposes. The CEO had advanced funds to the Company totaling $31,072 and $31,072 as of June 30, 2026 and March 31, 2026, respectively, which is included in related party payables on the condensed consolidated balance sheets. The funds advanced are unsecured, non-interest bearing, and due on demand.

 

On December 1, 2020, the Company entered into an employment agreement with its CEO for a three-year term, for an annual compensation of $150,000 with a 10% annual increase in compensation effective October 1 of each year. The initial term of the employment agreement is automatically renewed for successive one-year periods unless either party gives 90 calendar days written notice of nonrenewal prior to the expiration of the then-current term. 

 

Pursuant to the terms of MEI acquisition, the Company is obligated to pay to the sole stockholder of MEI cash consideration of $500,000 on or before June 30, 2026 (Note 4). In addition, the Company entered into a consulting agreement with the sole stockholder, agreeing to pay monthly consulting fee of $16,000 for ongoing services upon close of MEI acquisition. The total amount payable to the sole shareholder amounted to $508,302 as of March 31, 2025 which consisted of $430,000 of the acquisition payable and $78,302 of other amounts due. On March 4, 2026, the $430,000 owed to Shinto Matthew was converted into equity. The sole shareholder of MEI was appointed as a member of the Board of Directors of the Company upon consummation of the acquisition of MEI. 

 

The Company is obligated to pay for services to Millenium Consultants, Inc., an entity owned by the sole selling stockholder of MEI and director, totaling $2,740 and $2,740 as of June 30, 2026 and March 31, 2026, respectively.