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INCOME TAX EXPENSE (Details - Tax effective rate) - USD ($)
12 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Operating Loss Carryforwards [Line Items]    
Income (Loss) before income taxes $ (1,315,508) $ (60,166)
Income tax expense (benefit) 0 19,521
HONG KONG    
Operating Loss Carryforwards [Line Items]    
Income (Loss) before income taxes $ (236,900) $ 123,462
Statutory income tax rate 16.50% 16.50%
Income tax expense at statutory rate $ (39,089) $ 20,371
Tax effect of non-deductible items 1,229 62
Tax effect of non-taxable items (2,207) (912)
Net operating income (loss) 40,067 (19,521)
Income tax expense (benefit) $ 0 $ 0