EARNINGS PER SHARE (Tables)

12 Months Ended

Mar. 31, 2024

Earnings Per Share [Abstract]

Reconciliation of basic and diluted net income per share

	For the years ended March 31,
	2024		2023			2022
Net income (loss) attributable to the Company	$	1,022,956	$	(3,474,512	)	$	9,749
Weighted average number of common shares outstanding – Basic*		3,229,524		2,579,304			2,333,333
Dilutive securities – unexercised Warrant series A		12,376		–			–
Weighted average number of common shares outstanding – Diluted*		3,241,900		2,579,304			2,333,333
Earnings per share – Basic	$	0.32	$	(1.34	)	$	0.00
Earnings per share – Diluted	$	0.32	$	(1.34	)	$	0.00