SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
9 Months Ended |
Dec. 31, 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 | |
| 20,030 | |
| Less Credit losses written off | |
| - | |
| Balance – December 31, 2025 | |
$ | 105,050 | |
|
| SCHEDULE OF ACCOUNTS RECEIVABLE |
Accounts receivable at December 31, 2025 and March 31, 2025 consisted of
the following:
SCHEDULE
OF ACCOUNTS RECEIVABLE
| | |
December 31, 2025 | | |
March 31, 2025 | |
| Accounts receivable | |
$ | 135,471 | | |
$ | 94,740 | |
| Less: Allowance for credit losses | |
| (105,050 | ) | |
| (85,020 | ) |
| Accounts receivable - net | |
$ | 30,421 | | |
$ | 9,720 | |
|
| SCHEDULE OF REVENUE DISAGGREGATION |
SCHEDULE OF REVENUE DISAGGREGATION
| | |
2025 | | |
2024 | | |
2025 | | |
2024 | |
| | |
For The Three Months Ended December 31, | | |
For The Nine Months Ended December 31, | |
| | |
2025 | | |
2024 | | |
2025 | | |
2024 | |
| Implementation fees – services - point in time | |
$ | 5,250 | | |
$ | 60,000 | | |
$ | 79,500 | | |
$ | 60,000 | |
| License fees – at a point in time | |
| 14,121 | | |
| - | | |
| 24,121 | | |
| - | |
| Subscription fees – over time | |
| 5,400 | | |
| 947 | | |
| 46,356 | | |
| 947 | |
| Total revenues | |
$ | 24,771 | | |
$ | 60,947 | | |
$ | 149,977 | | |
$ | 60,947 | |
|
| 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 | |
| 159,666 | |
| Revenue recognized during the nine months ended December 31, 2025 | |
| (57,063 | ) |
| Balance – December 31, 2025 | |
$ | 157,855 | |
|
| 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 December 31, 2025 | |
| (219,943 | ) |
| Non-controlling interest – December 31, 2025 | |
$ | 5,589,087 | |
|
| SCHEDULE OF EARNINGS (LOSS) PER COMMON SHARE |
SCHEDULE
OF EARNINGS (LOSS) PER COMMON SHARE
| | |
2025 | | |
2024 | | |
2025 | | |
2024 | |
| | |
For the Three Months Ended December 31, | | |
For the Nine Months Ended December 31, | |
| | |
2025 | | |
2024 | | |
2025 | | |
2024 | |
| Net loss computation of basic and diluted net loss per common share: | |
| | |
| | |
| | |
| |
| Net loss attributable to common stockholders | |
$ | (397,116 | ) | |
$ | (202,265 | ) | |
$ | (1,035,153 | ) | |
$ | (695,685 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| Basic and diluted net loss per share: | |
| | | |
| | | |
| | | |
| | |
| Basic and diluted net loss per common share | |
$ | (0.03 | ) | |
$ | (0.02 | ) | |
$ | (0.07 | ) | |
$ | (0.06 | ) |
| Basic and diluted weighted average common shares outstanding | |
| 14,309,632 | | |
| 12,805,227 | | |
| 14,285,949 | | |
| 12,382,127 | |
|
| 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 December 31, 2025 and 2024, respectively, (in common equivalent shares):
SCHEDULE OF ANTI-DILUTIVE SECURITIES OF EARNING PER SHARE
| | |
December 31, 2025 | | |
December 31, 2024 | |
| Preferred stock | |
| 292,000,000 | | |
| 292,000,000 | |
| Total anti-dilutive weighted average shares | |
| 292,000,000 | | |
| 292,000,000 | |
|