v3.25.4
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:

 

      
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

 

   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:

 

      
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

 

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

 

   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):

 

   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