SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
3 Months Ended |
Jun. 30, 2026 |
|---|
| Accounting Policies [Abstract] |
|
| Schedule of allowance for credit losses |
| Schedule of allowance for credit losses | |
| | |
| Balance - March 31, 2026 | |
$ | 105,050 | |
| Credit losses expense | |
| – | |
| Less Credit losses written off | |
| – | |
| Balance – June 30, 2026 | |
$ | 105,050 | |
|
| Schedule of accounts receivable |
| Schedule of accounts receivable | |
| | | |
| | |
| | |
June 30, 2026 | | |
March 31, 2026 | |
| Accounts receivable | |
$ | 124,776 | | |
$ | 125,394 | |
| Less: Allowance for credit losses | |
| (105,050 | ) | |
| (105,050 | ) |
| Accounts receivable - net | |
$ | 19,726 | | |
$ | 20,344 | |
|
| Schedule of revenues |
| Schedule of revenues | |
| | | |
| | |
| | |
For the Three Months Ended | |
| | |
June 30, | |
| | |
2026 | | |
2025 | |
| Implementation fees – services - point in time | |
$ | 5,000 | | |
$ | 60,000 | |
| License fees – at a point in time | |
| – | | |
| – | |
| Subscription fees – over time | |
| 6,000 | | |
| 35,556 | |
| Total revenues | |
$ | 11,000 | | |
$ | 95,556 | |
|
| Schedule of deferred revenues |
| Schedule of deferred revenues | |
| | |
| Balance - March 31, 2026 | |
$ | 4,645 | |
| Additions to Deferred Revenue | |
| – | |
| Revenue recognized during the three months ended June 30, 2026 | |
| (1,350 | ) |
| Balance – June 30, 2026 | |
$ | 3,295 | |
|
| Schedule of non-controlling interest |
| Schedule of non-controlling interest | |
| | |
| Fair market value of Millenium EBS assets at acquisition date | |
$ | 14,833,333 | |
| Allocation of non-controlling interest | |
| 40% | |
| Initial non-controlling interest at acquisition | |
| 5,933,333 | |
| Loss allocated to non-controlling interest for the period from December 14, 2024 to March 31, 2025 | |
| (124,303 | ) |
| Non-controlling interest – March 31, 2025 | |
$ | 5,809,030 | |
| Loss allocated to non-controlling interest for the period from April 1, 2025 to March 31, 2026 | |
| (1,153,948 | ) |
| Non-controlling interest – March 31, 2026 | |
$ | 4,655,082 | |
| Loss allocated to non-controlling interest for the period from April 1, 2026 to June 30, 2026 | |
| (68,284 | ) |
| Non-controlling interest – June 30, 2026 | |
$ | 4,586,798 | |
|
| Schedule of earnings (loss) per common share |
| Schedule of earnings
(loss) per common share | |
| | | |
| | |
| | |
For the Three Months Ended | |
| | |
June 30, | |
| | |
2026 | | |
2025 | |
| Net loss computation of basic and diluted net loss per common share: | |
| | |
| |
| Net loss attributable to common stockholders | |
$ | (219,238 | ) | |
$ | (274,030 | ) |
| | |
| | | |
| – | |
| Basic and diluted net loss per share: | |
| | | |
| | |
| Basic and diluted net loss per common share | |
$ | (0.02 | ) | |
| (0.02 | ) |
| Basic and diluted weighted average common shares outstanding | |
| 14,428,865 | | |
| 14,273,353 | |
|
| Schedule of anti-dilutive shares |
| Schedule of anti-dilutive shares | |
| | | |
| | |
| | |
June 30, 2026 | | |
June 30, 2025 | |
| Preferred Stock | |
| 292,000,000 | | |
| 292,000,000 | |
| Total anti-dilutive weighted average shares | |
| 292,000,000 | | |
| 292,000,000 | |
|