BUSINESS COMBINATION (Tables)

6 Months Ended

Sep. 30, 2025

BUSINESS COMBINATION

Schedule of discounted cash flow method after considering a discount

Fair value of total consideration transferred:
Equity instrument (1.374 million Class A Ordinary Shares issued)	$	7,081,250
Subtotal	$	7,081,250
Recognized amounts of identifiable assets acquired and liability assumed:
Cash	$	555
Intangible asset –proprietary technology		1,900,000
Current liabilities		(3,341	)
Total identifiable net assets	$	1,897,214
Fair value of non-controlling interests		-
Goodwill*	$	5,184,036

Fair value of total consideration transferred:
Cash consideration	$	22,440,000
Subtotal	$	22,440,000
Recognized amounts of identifiable assets acquired and liability assumed:
Cash	$	152,456
Current assets other than cash		665,180
Property, plant and equipment, net		24,856
Intangible asset – customer relationships		10,751,426
Operating lease assets		101,588
Current liabilities		(2,010,410	)
Total identifiable net assets	$	9,685,096
Fair value of non-controlling interests		4,745,697
Goodwill*	$	17,500,601