DISCONTINUED OPERATIONS (Tables)

6 Months Ended

Sep. 30, 2024

DISCONTINUED OPERATIONS

Schedule of Gain from disposition

	For the six months ended September 30, 2024
Consideration	$	1,281
Cash and cash equivalents		88,536
Accounts receivable, net		11,502
Prepaid expenses and other current assets		845,224
Property, plant and equipment, net		2,311
Other assets		9,881
Other payables and accrued liabilities		(1,008,094	)
Income tax payable		(12	)
Net assets of discontinued business		(50,652	)
Non-controlling interest of discontinued business	$	-
Less: net assets of discontinued business contributable to the Company		(50,652	)
Foreign exchange gain		(80	)
Gain on disposal of discontinued business	$	51,853

Schedule of Assets and Liabilities for Discontinued Operations

	March 31, 2024
Current assets for discontinued operations
Cash and cash equivalents	$	602,463
Accounts receivable, net		11,360
Prepaid expenses and other current assets		394,458
Total	$	1,008,281
Non-current assets for discontinued operations
Property, plant and equipment, net	$	12,596
Total	$	12,596
Current liabilities for discontinued operations
Other payables and accrued liabilities	$	114,306
Total	$	114,306

Schedule of Operating Results from Discontinued Operations

	For the six months ended September 30,
	2024			2023
Major classes of line items constituting pre-tax profit of discontinued operations
Revenues	$	-		$	26,143,599
Cost of revenues		-			(24,888,977	)
Selling and marketing		(907,552	)		(9,991,178	)
General and administrative		(29,850	)		(2,186,336	)
Research and development		-			(190,581	)
Other expense that are not major		(75	)		(3,030,060	)
Loss from discontinued operations, before income tax		(937,477	)		(14,143,533	)
Income tax expense		-			95,564
Loss from discontinued operations, net of income tax		(937,477	)		(14,047,969	)
Gain on deconsolidation of the subsidiary, net of income tax		51,853			23,473,558
Net gain (loss) from discontinued operations, net of income tax		(885,624	)		9,425,589