v3.26.1
INCOME TAXES (Tables)
3 Months Ended
Jun. 30, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF PROVISION FOR INCOME TAXES

The income tax provision consisted of the following:

 

   For the three months ended June 30, 
   2026   2025 
Current          
U.S.  $-   $- 
Cayman   -    - 
PRC   4    - 
Hong Kong   -    - 
Japan   -    - 
Deferred          
U.S.   -    - 
Cayman   -    - 
PRC   -    - 
Hong Kong   -    - 
Japan   -    - 
Provision for income taxes  $4   $- 
SCHEDULE OF DEFERRED TAX ASSET

Deferred tax assets: 

As of

June 30, 2026

  

As of

March 31, 2026

 
         
Net operating loss carryforwards  $1,515,242   $239,019 
Total deferred tax assets   1,515,242    239,019 
Less: valuation allowance   (1,515,242)   (239,019)
Deferred tax assets, net  $-   $- 
SCHEDULE OF RECONCILIATION STATUTORY RATE AND EFFECTIVE TAX RATE

The following table reconciles statutory rates to the Company’s effective tax:

 

   2026   2025 
   For the three months ended June 30, 
   2026   2025 
Profit (loss) before income taxes  $(1,901,147)  $(1,727,777)
Change in estimated taxes upon return finalization   (1,190,331)   - 
Income tax expense computed at applicable statutory tax rates   (94,826)   (1,112,430)
Reconciling items:          
Change in valuation allowance   1,285,153    1,112,430 
Income tax expense  $(4)  $-