INTANGIBLE ASSETS AND CAPITALIZED COSTS	6 Months Ended
Sep. 30, 2026
Intangible Asset, Goodwill and Other [Abstract]
INTANGIBLE ASSETS AND CAPITALIZED COSTS	NOTE 3 - INTANGIBLE ASSETS AND CAPITALIZED COSTS Intangible Asset Intangible assets with finite lives are amortized over their estimated useful life. The Company monitors conditions related to these assets to determine whether events and circumstances warrant a revision to the remaining amortization period. The Company tests its intangible assets with finite lives for potential impairment whenever management concludes events or changes in circumstances indicate that the carrying amount may not be recoverable. The original estimate of an asset’s useful life and the impact of an event or circumstance on either an asset’s useful life or carrying value involve significant judgment. Proto-Pod Capitalized Costs, Power Spline Capitalized Costs and Internal Use Software The Company defines a capital expenditure as a purchase or payment that provides a future benefit to the business and increases the value of fixed asset or intangible asset and its value. The benefit to the business must exceed two years and the minimum capitalization threshold varies. Capital is a limited company resource from which spending should result in increased value to the business, as generally demonstrated by increased revenue, revenue protection, or increased efficiencies. Effective allocation of the Company’s limited capital resources needs to be performed to maximize benefit, and timely reporting and monitoring of capital spending is imperative. Proto-Pod Capitalized Costs – The Company determined through detailed analysis and review with its related party service provider DLE Consulting (“DLE”) that costs incurred by the Company from DLE’s professional services and its intimate involvement in the development and construction, design and modifications to the Proto-Pod should be capitalized. The Company has determined not to capitalize costs for its new version of the Proto-Pod II. The Company analyzes expenditures on a monthly basis as to whether to expense or to capitalize. The Company during the twelve-month period ending March 31, 2025 sold to DLE what remained of its Proto-Pod Capitalized Costs. The Company and vendor came to an agreement to sell the Proto-Pod Capitalized Costs for $100,000 which was satisfied with a commensurate reduction in accounts payable due and owing to the vendor. The Company recognized a $100,000 gain on sale of asset from the disposition of the Proto-Pod Capitalized Costs and was disclosed as a related party transaction within its Statement of Operations for the twelve-month period ending March 31, 2025. Power Spline Capitalized Costs – During the three-month and six-month periods ended September 30, 2026 the Company determined through a detailed analysis and review with both related party service providers, DLE and W270 Systems, SA (“W270”), and the costs incurred by the Company for each related party service providers professional services, along with their intimate involvement in the development and construction, design and modifications to the Power Spline Energy project should be capitalized and at what percentage. The Company analyzes these expenditures on a monthly basis as to what should be capitalized. For the three-month and six-month periods ended September 30, 2026, the Company capitalized power spline development costs of $12,900 and $55,000. Balances at September 30, 2026 and March 31, 2026 for Company’s Power Spline Energy project were $55,000 and $0, respectively. Internal Use Software – In prior years the Company determined through analysis and review with its related party service provider (see Note 4-Related Party Notes Payable and Other Related Party Transactions) W270 that a portion of the costs incurred by the Company from W270 and its work on our internal use software to analyze information obtained from various sources to expand its services should be capitalized. The Company analyze these expenditures on a monthly basis as to whether it should expense or capitalize such costs or to reserve for impairment of our internal use software. For the two interim periods ended September 30, 2026 we began to amortize costs associated with the Internal Use Software over a period not to exceed three-years, which is the expected useful life. Balances at September 30, 2026 and March 31, 2026 for Company’s Internal Use Software were $92,008 and $108,600, net of accumulated amortization of $16,592 and $0, respectively.

INTANGIBLE ASSETS AND CAPITALIZED COSTS

6 Months Ended

Sep. 30, 2026

Intangible Asset, Goodwill and Other [Abstract]

NOTE 3 - INTANGIBLE ASSETS AND CAPITALIZED COSTS

Intangible Asset

Intangible assets with finite lives are amortized over their estimated useful life. The Company monitors conditions related to these assets to determine whether events and circumstances warrant a revision to the remaining amortization period. The Company tests its intangible assets with finite lives for potential impairment whenever management concludes events or changes in circumstances indicate that the carrying amount may not be recoverable. The original estimate of an asset’s useful life and the impact of an event or circumstance on either an asset’s useful life or carrying value involve significant judgment.

Proto-Pod Capitalized Costs, Power Spline Capitalized Costs and Internal Use Software

The Company defines a capital expenditure as a purchase or payment that provides a future benefit to the business and increases the value of fixed asset or intangible asset and its value. The benefit to the business must exceed two years and the minimum capitalization threshold varies. Capital is a limited company resource from which spending should result in increased value to the business, as generally demonstrated by increased revenue, revenue protection, or increased efficiencies. Effective allocation of the Company’s limited capital resources needs to be performed to maximize benefit, and timely reporting and monitoring of capital spending is imperative.

Proto-Pod Capitalized Costs – The Company determined through detailed analysis and review with its related party service provider DLE Consulting (“DLE”) that costs incurred by the Company from DLE’s professional services and its intimate involvement in the development and construction, design and modifications to the Proto-Pod should be capitalized. The Company has determined not to capitalize costs for its new version of the Proto-Pod II. The Company analyzes expenditures on a monthly basis as to whether to expense or to capitalize. The Company during the twelve-month period ending March 31, 2025 sold to DLE what remained of its Proto-Pod Capitalized Costs. The Company and vendor came to an agreement to sell the Proto-Pod Capitalized Costs for $100,000 which was satisfied with a commensurate reduction in accounts payable due and owing to the vendor. The Company recognized a $100,000 gain on sale of asset from the disposition of the Proto-Pod Capitalized Costs and was disclosed as a related party transaction within its Statement of Operations for the twelve-month period ending March 31, 2025.

Power Spline Capitalized Costs – During the three-month and six-month periods ended September 30, 2026 the Company determined through a detailed analysis and review with both related party service providers, DLE and W270 Systems, SA (“W270”), and the costs incurred by the Company for each related party service providers professional services, along with their intimate involvement in the development and construction, design and modifications to the Power Spline Energy project should be capitalized and at what percentage. The Company analyzes these expenditures on a monthly basis as to what should be capitalized. For the three-month and six-month periods ended September 30, 2026, the Company capitalized power spline development costs of $12,900 and $55,000. Balances at September 30, 2026 and March 31, 2026 for Company’s Power Spline Energy project were $55,000 and $0, respectively.

Internal Use Software – In prior years the Company determined through analysis and review with its related party service provider (see Note 4-Related Party Notes Payable and Other Related Party Transactions) W270 that a portion of the costs incurred by the Company from W270 and its work on our internal use software to analyze information obtained from various sources to expand its services should be capitalized. The Company analyze these expenditures on a monthly basis as to whether it should expense or capitalize such costs or to reserve for impairment of our internal use software. For the two interim periods ended September 30, 2026 we began to amortize costs associated with the Internal Use Software over a period not to exceed three-years, which is the expected useful life. Balances at September 30, 2026 and March 31, 2026 for Company’s Internal Use Software were $92,008 and $108,600, net of accumulated amortization of $16,592 and $0, respectively.