INCOME TAX (Tables)

3 Months Ended

Jun. 30, 2025

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:

	Three months ended June 30,
	2025			2024
United States	$	(212,309	)	$	(62,956	)
Hong Kong		-			-
China		84,937			(150,952	)
Total	$	(127,372	)	$	(213,908	)

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):

	Three months ended June 30,
	2025			2024
Loss before income taxes	$	(127,372	)	$	(213,908	)
U.S. federal tax benefits (21%)		(44,585	)		(13,220	)
State tax benefit, net of federal benefits		(12,579	)		(3,730	)
PRC tax expenses (benefits) (25%)		21,234			(37,738	)
Hong Kong tax benefits (16.5%)		-			-
Income tax expenses (benefits) at statutory rate		(35,930	)		(54,688	)
Foreign tax rate differential		-			-
Change in valuation allowance		41,930			54,688
Other		-			-
Provision for income taxes expenses (benefits)	$	6,000		$	-
Effective tax rate		0	%		0	%