PROVISION FOR INCOME TAXES (Tables)

3 Months Ended

Jun. 30, 2026

Income Tax Disclosure [Abstract]

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

Net deferred tax assets and liabilities consist of the following components as of June 30, 2026, and March 31, 2026:

	June 30, 2026			March 31, 2026
Deferred tax assets
Right of use liabilities		261,199			276,702
Goodwill amortization		8,801			9,281
NOL carryover		2,176,582			2,200,040
Total deferred tax assets		2,446,582			2,486,023
Deferred tax liabilities
Right of use assets		(246,194	)		(261,538	)
Depreciation		(1,591	)		(2,071	)
Total deferred tax liabilities		(247,785	)		(263,609	)
Net deferred tax assets		2,198,797			2,222,414
Less valuation allowance		-			-
Net deferred tax assets		2,198,797			2,222,414

SCHEDULE OF RECONCILIATION NET INCOME TAXES

The reconciliations of the Company’s net income taxes for the three (3) months ended June 30, 2026, and 2025, are as follows:

	June 30, 2026			June 30, 2025
Current federal		-			-
Current state		4,634			22,325
Deferred federal		20,800			114,928
Deferred state		2,818			12,745
Total income tax provision		28,252			149,998
Net income before tax provision		102,847			595,151
U.S. Federal income tax at statutory rate		22,571			124,963
Non-deductible expenses		759			1,082
Temporary differences		(120	)		1,114
State income taxes, net of federal benefit		5,855			19,184
Return to provision adjustments / other		(813	)		3,655
Total income tax provision		28,252			149,998

SCHEDULE OF FEDERAL OPERATING LOSS CARRYFORWARDS

The summary of Federal Operating Loss Carryforwards for the three (3) months ended of June 30, 2026 is as follows:

Unused operating loss carryforwards at March 31, 2026	$	7,675,873
Operating loss carryforwards realized	$	101,255
Unused operating loss carryforward at June 30, 2026	$	7,574,618