v3.26.3
Condensed Statement of Cash Flows (Unaudited) - USD ($)
6 Months Ended
Sep. 30, 2026
Sep. 30, 2025
CASH FLOW FROM OPERATING ACTIVITIES:    
Net income/(loss) $ (240,904) $ (238,870)
Amortization expense 16,592
Adjustments to reconcile net loss to cash (used in) operating activities:    
Change in prepaid expense 3,222 3,240
Change in accounts payable and accrued expense – non-related party 43,800 64,800
Net Cash (Used in) Operating Activities (177,290) (170,830)
CASH FLOW FROM INVESTING ACTIVITIES    
Purchase of capital assets
Net Cash (Used in) Investing Activities
CASH FLOW FROM FINANCING ACTIVITIES:    
Proceeds from sale of common stock 20,950
Change in accounts payable – related party 113,200 126,800
Change in accrued expense – related party 30,000 30,000
Loan proceeds – related party
Loan proceeds – non-related party 18,300 13,355
Net Cash (Used in)/Provided by Financing Activities 161,500 191,105
CHANGE IN CASH (15,790) 20,275
CASH AT BEGINNING OF PERIOD 21,605 405
CASH AT END OF PERIOD 5,815 20,680
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION    
Interest
Income taxes
Non-cash investing and financing activities:    
Capitalized services – Power Spline Work in Progress – related party $ 55,000