v3.26.1
INCOME TAX (Tables)
3 Months Ended
Jun. 30, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF TAXABLE INCOME (LOSS) BEFORE INCOME TAXES

The following table summarizes the taxable income (loss) before income taxes by jurisdiction:

 

   2026   2025 
  

Three months ended

June 30,

 
   2026   2025 
United States  $(78,991)  $(212,309)
Hong Kong   -    - 
China   (239,518)   84,937 
Total  $(318,509)  $(127,372)
SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSE FOR OPERATIONS

The following table summarizes a reconciliation of income tax expense for operations, calculated at the statutory income tax rate to total income tax expense (benefit):

 

   2026   2025 
  

Three months ended

June 30,

 
   2026   2025 
Loss before income taxes  $(318,509)  $(127,372)
U.S. federal tax benefits (21%)   (16,589)   (44,585)
State tax benefit, net of federal benefits   (4,680)   (12,579)
PRC tax expenses (benefits) (25%)   (59,880)   21,234 
Hong Kong tax benefits (16.5%)   -    - 
Income tax benefits at statutory rate   (81,149)   (35,930)
Foreign tax rate differential   -    - 
Change in valuation allowance   81,149   41,930 
Other   -    - 
Provision for income taxes expenses  $-   $6,000 
Effective tax rate   0%   0%