SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
6 Months Ended |
Sep. 30, 2025 |
|---|
| Accounting Policies [Abstract] |
|
| SCHEDULE OF ALLOWANCE FOR CREDIT LOSSES |
The
Company recorded allowance for credit losses as follows:
SCHEDULE OF ALLOWANCE FOR CREDIT LOSSES
| | |
| | |
| Balance - March 31, 2025 | |
$ | 85,020 | |
| Credit losses expense | |
| 21,609 | |
| Less Credit losses written off | |
| - | |
| Balance - September 30, 2025 | |
$ | 106,629 | |
|
| SCHEDULE OF REVENUE DISAGGREGATION |
SCHEDULE OF REVENUE DISAGGREGATION
| | |
| | |
| | |
| | |
| |
| | |
For The Three Months Ended
September 30, | | |
For The Six Months Ended
September 30, | |
| | |
2025 | | |
2024 | | |
2025 | | |
2024 | |
| Implementation fees – services - point in time | |
$ | 14,250 | | |
$ | - | | |
$ | 74,250 | | |
$ | - | |
| License fees – at a point in time | |
| 10,000 | | |
| - | | |
| 10,000 | | |
| - | |
| Subscription fees – over time | |
| 5,400 | | |
| - | | |
| 40,956 | | |
| - | |
| Total revenues | |
$ | 29,650 | | |
$ | - | | |
$ | 125,206 | | |
$ | - | |
|
| SCHEDULE OF DEFERRED REVENUE |
The
Company recorded deferred revenues as follows:
SCHEDULE OF DEFERRED REVENUE
| | |
| | |
| Balance - March 31, 2025 | |
$ | 55,252 | |
| Additions to deferred revenues | |
| 149,665 | |
| Revenue recognized during the six months ended September 30, 2025 | |
| (55,712) |
| Balance - September 30, 2025 | |
$ | 149,205 | |
|
| SCHEDULE OF NON-CONTROLLING INTEREST |
SCHEDULE
OF NON-CONTROLLING INTEREST
| Fair market value of Millenium EBS assets at acquisition date | |
$ | 14,833,333 | |
| Allocation of non-controlling interest | |
| 40 | % |
| Initial non-controlling interest at acquisition | |
| 5,933,333 | |
| Loss allocated to non-controlling interest for the period from December 14, 2024 to March 31, 2025 | |
| (124,303 | ) |
| Non-controlling interest – March 31, 2025 | |
$ | 5,809,030 | |
| Loss allocated to non-controlling interest for the period from April 1, 2025 to September 30, 2025 | |
| (148,930 | ) |
| Non-controlling interest – September 30, 2025 | |
$ | 5,660,100 | |
|
| SCHEDULE OF EARNINGS (LOSS) PER COMMON SHARE |
SCHEDULE
OF EARNINGS (LOSS) PER COMMON SHARE
| | |
| | |
| | |
| | |
| |
| | |
For the Three Months Ended
September 30, | | |
For the Six Months Ended
September 30, | |
| | |
2025 | | |
2024 | | |
2025 | | |
2024 | |
| Net loss computation of basic and diluted net loss per common share: | |
| | | |
| | | |
| | | |
| | |
| Net loss attributable to common stockholders | |
$ | (364,007 | ) | |
$ | (234,061 | ) | |
$ | (638,037 | ) | |
$ | (493,420 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| Basic and diluted net loss per share: | |
| | | |
| | | |
| | | |
| | |
| Basic and diluted net loss per common share | |
$ | (0.03 | ) | |
$ | (0.02 | ) | |
$ | (0.04 | ) | |
$ | (0.04 | ) |
| Basic and diluted weighted average common shares outstanding | |
| 14,274,724 | | |
| 12,123,758 | | |
| 14,274,042 | | |
| 12,106,996 | |
|
| SCHEDULE OF ANTI-DILUTIVE SECURITIES OF EARNING PER SHARE |
Potential
dilutive securities that are not included in the calculations of diluted net loss per share because their effect is anti-dilutive, are
as follows as of September 30, 2025 and 2024, respectively, (in common equivalent shares):
SCHEDULE OF ANTI-DILUTIVE SECURITIES OF EARNING PER SHARE
| | |
September 30, 2025 | | |
September 30, 2024 | |
| Preferred stock | |
| 292,000,000 | | |
| 292,000,000 | |
| Total anti-dilutive weighted average shares | |
| 292,000,000 | | |
| 292,000,000 | |
|