INCOME TAX EXPENSE (Details Narrative) - USD ($) |
12 Months Ended | |
|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
|
| Notes and other explanatory information [abstract] | ||
| Current income tax expense | $ 61,515 | |
| Deferred income tax credit | $ 100,508 | |
| Description of profits tax rates | Under the two-tiered profits tax rates regime of Hong Kong Profits Tax, the first HK$2 million (c.$250,000) of profits of the qualifying group entity will be taxed at 8.25%, and profits above HK$2 million (c.$250,000) will be taxed at 16.5%. The profits of group entities not qualifying for the two-tiered profits tax rates regime will continue to be taxed at a flat rate of 16.5%. | |
| Current tax rate | 0.00% | |
| Description of federal corporate income tax | The Group’s subsidiary in Germany is subject to federal corporate income tax (Körperschaftsteuer) at a rate of 15.0%, a solidarity surcharge (Solidaritätszuschlag) of 5.5% on the corporate tax liability, and municipal trade tax (Gewerbesteuer). With a municipal multiplier (Hebesatz) of 410% in Berlin, the effective trade tax rate is 14.35%, resulting in a combined effective statutory tax rate of 30.175%. | |
| Corporate income tax | 25.00% | |
| Flat rate percentage | 22.00% | |
| Accumulated tax losses | $ 94,791,077 | $ 22,775,852 |
| Incremental losses | $ 66,199,872 | |