v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
3 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
SCHEDULE OF EXCHANGE RATE

Exchange rate used for the translation as follows:

 

US$ to RMB  Period End   Average 
June 30, 2026   6.7851    6.8048 
March 31, 2026   6.8980    7.1019 
June 30, 2025   7.1636    7.2331 
SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED USEFUL LIFE

Property and equipment are depreciated on a straight-line basis over the following periods:

 

Leasehold improvements   2 years 
Office furniture and equipment   3 years 
SCHEDULE OF INTANGIBLE ASSETS ESTIMATED USEFUL LIFE

Intangible assets are amortized on a straight-line basis over the following periods:

 

Patent   10 years 
SCHEDULE OF CONTRACT LIABILITY BALANCES

Contract liability balances comprised of the following:

 

  

June 30, 2026

  

March 31, 2026

 
Opening balance  $97,605   $8,475 
Payments received in advance   431,332    571,997 
Revenues recognized   (6,148)   (482,867)
Effect of exchange rate changes   1,144    - 
Ending balance  $523,933   $97,605