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INCOME TAX EXPENSE (Details - Tax effective rate) - USD ($)
9 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Operating Loss Carryforwards [Line Items]    
Income (Loss) before income taxes $ (959,994) $ (94,678)
Income tax expense (benefit) 0 0
HONG KONG    
Operating Loss Carryforwards [Line Items]    
Income (Loss) before income taxes $ (179,563) $ (94,678)
Statutory income tax rate 16.50% 16.50%
Income tax expense at statutory rate $ (29,628) $ (15,622)
Tax effect of non-deductible items 937 0
Tax effect of non-taxable items (2,126) 0
Net operating income (loss) (30,817) (15,622)
Tax effect of tax loss utilized 30,817 15,622
Income tax expense (benefit) $ 0 $ 0