NET (LOSS) INCOME PER SHARE (Tables)

6 Months Ended

Sep. 30, 2025

Net income (loss) per share – Basic and Diluted*

Schedule of computation of basic and diluted net income loss per share

	Six months ended September 30,
	2025			2024
Net (loss) income attributable to common shareholders	$	(632,874	)	$	2,336,135
Weighted average common shares outstanding:
– Basic		2,703,360			1,459,381
– Diluted		2,703,360			1,459,381
Net (loss) income per share:
– Basic	$	(0.24	)	$	1.59
– Diluted	$	(0.24	)	$	1.59

* The share amounts are presented on a retroactive basis, giving effect to 1-for-10,000 reverse split (see Note 1).

^# Less than $0.001