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Condensed Consolidated Balance Sheets - USD ($)
Dec. 31, 2024
Mar. 31, 2024
Current Assets    
Cash $ 4,009 $ 75,063
Accounts receivable, net 60,900
Prepaid deposits and other current assets 6,759 6,759
Total Current Assets 71,668 81,822
Property and equipment, net 172,064 268,593
Internal-use software, net 2,309,031 551,683
Goodwill 13,084,607
Right-of-use asset 46,771 79,543
Deposits 4,391 4,391
Total Assets 15,688,532 986,032
Current Liabilities    
Accounts payable and accrued liabilities 291,375 72,473
Compensation payable to officer 726,054 571,325
Related party payables 522,849 20,595
Lease liability - current maturity 34,949 41,466
Total Current Liabilities 1,575,227 705,859
Lease liability - net of current maturity 11,308 35,371
Total Liabilities 1,586,535 741,230
Commitments and Contingencies (See Note 8)
Stockholders’ Equity    
Preferred stock, $0.001 par value; 25,000,000 shares authorized, Series A Preferred Stock, 1,000,000 shares designated, 292,000 shares issued and outstanding at December 31, 2024 and March 31, 2024, respectively 292 292
Common stock, $0.001 par value; 500,000,000 shares authorized, 14,238,704 shares and 12,072,454 shares issued and outstanding at December 31, 2024 and March 31, 2024, respectively 14,238 12,073
Additional paid in capital 12,707,024 4,044,189
Stock subscriptions received 18,000 60,000
Accumulated deficit (4,567,437) (3,871,752)
Total BlueOne Card Inc. Stockholders’ Equity 8,172,117 244,802
Noncontrolling interest in subsidiary 5,929,880
Total Stockholders’ Equity 14,101,997 244,802
Total Liabilities and Stockholders’ Equity $ 15,688,532 $ 986,032