INCOME TAX (Tables)

3 Months Ended

Jun. 30, 2025

Income Tax Disclosure [Abstract]

Schedule of income before income tax, domestic and foreign

	Three months ended June 30,
	2025			2024
Tax jurisdiction from:
– Local	$	(42,547	)	$	(24,142	)
– Foreign, including
British Virgin Islands		(250,524	)		(132,604	)
Hong Kong		(14,539	)		(4,906	)
Loss before income taxes	$	(307,611	)	$	(161,652	)

Schedule of reconciliation of tax effective rate

	Three months ended June 30,
	2025			2024
Loss before income taxes	$	(14,539	)	$	(4,906	)
Statutory income tax rate		16.5%			16.5%
Income tax expense at statutory rate		(2,399	)		(810	)
Tax effect of non-deductible items		3,639			293
Tax effect of non-taxable items		–			(70	)
Tax operating loss		(1,240	)		587
Income tax expense	$	–		$	–

Schedule of deferred income taxes

	June 30,			March 31,
	2025			2025
Deferred tax assets:
Net operating loss carryforward, from
US tax regime	$	435,271		$	426,336
Hong Kong tax regime		712			1,962
Less: valuation allowance		(435,983	)		(428,298	)
Deferred tax assets, net	$	–		$	–