| SCHEDULE OF DEFERRED TAX ASSET |
SCHEDULE
OF DEFERRED TAX ASSET
| | |
As
of
September
30, 2025 | | |
As
of
March
31,2025 | |
| | |
| | |
| |
| Stock compensation | |
| 88,753 | | |
| - | |
| Net operating loss carryforwards | |
$ | 348,658 | | |
$ | 95,049 | |
| Total deferred tax assets | |
| 437,411 | | |
| 95,049 | |
| Less: valuation allowance | |
| (437,411 | ) | |
| (95,049 | ) |
| Deferred tax assets, net | |
$ | - | | |
$ | - | |
|
SCHEDULE OF DEFERRED TAX ASSET
| Deferred tax assets: | |
As of March 31,2025 | | |
As of March 31,2024 | |
| | |
| | |
| |
| Net operating loss carryforwards | |
$ | 95,049 | | |
$ | 50,792 | |
| Total deferred tax assets | |
| 95,049 | | |
| 50,792 | |
| Less: valuation allowance | |
| (95,049 | ) | |
| (50,792 | ) |
| Deferred tax assets, net | |
$ | - | | |
$ | - | |
|
| SCHEDULE OF RECONCILIATION HONG KONG STATUTORY RATE AND EFFECTIVE TAX RATE |
The
following table reconciles Hong Kong statutory rates to the Company’s effective tax:
SCHEDULE
OF RECONCILIATION HONG KONG STATUTORY RATE AND EFFECTIVE TAX RATE
| | |
2025 | | |
2024 | |
| | |
For the Six Months Ended | |
| | |
September 30, | |
| | |
2025 | | |
2024 | |
| Profit loss before income taxes | |
$ | (3,432,452 | ) | |
$ | (192,862 | ) |
| Hong Kong Profits Tax rate | |
| 8.25 | % | |
| 8.25 | % |
| Income taxes computed at Hong Kong Profits Tax rate | |
| (283,177 | ) | |
| (15,911 | ) |
| Reconciling items: | |
| | | |
| | |
| | |
| | | |
| | |
| Change in valuation allowance | |
| 283,177 | | |
| 15,911 | |
| Income tax expense | |
$ | - | | |
$ | - | |
|
The
following table reconciles Hong Kong statutory rates to the Company’s effective tax:
SCHEDULE
OF RECONCILIATION HONG KONG STATUTORY RATE AND EFFECTIVE TAX RATE
| | |
2025 | | |
2024 | | |
2023 | |
| | |
For the years
ended
March 31, | |
| | |
2025 | | |
2024 | | |
2023 | |
| Profit (loss) before income taxes | |
$ | (714,680 | ) | |
$ | (93,197 | ) | |
$ | 174,268 | |
| Hong Kong Profits Tax rate | |
| 8.25 | % | |
| 8.25 | % | |
| 16.50 | % |
| Income taxes computed at Hong Kong Profits Tax rate | |
| (58,961 | ) | |
| (7,689 | ) | |
| 28,754 | |
| Reconciling items: | |
| | | |
| | | |
| | |
| Tax effect of income that is not taxable* | |
| - | | |
| - | | |
| (2,021 | ) |
| Change in valuation allowance | |
| 58,961 | | |
| 7,689 | | |
| (5,688 | ) |
| Effect of two-tier tax rate | |
| - | | |
| - | | |
| (21,046 | ) |
| Income tax expense | |
$ | - | | |
$ | - | | |
$ | - | |
| * | | Income that is
not taxable mainly consisted of the government subsidies which are non-taxable under Hong Kong income tax law. |
|