v3.26.1
CONSOLIDATED BALANCE SHEETS - USD ($)
Mar. 31, 2026
Mar. 31, 2025
Current Assets    
Cash $ 177,159 $ 46,018
Accounts receivable, net 20,344 9,720
Prepaid deposits and other current assets 0 10,068
Total Current Assets 197,503 65,806
Property and equipment, net 40,677 145,041
Software, net 12,389,563 4,501,321
Other intangible assets 0 10,782,814
Right-of-use asset 0 35,219
Deposits (1) 4,391
Total Assets 12,627,742 15,534,592
Current Liabilities    
Accounts payable and accrued liabilities 783,878 278,343
Compensation payable to officer 890,765 780,958
Deferred revenue 4,645 55,252
Related party payables 35,897 623,828
Loan payable, current portion 500,000 0
Lease liabilities - current maturity 50,671 30,781
Total Current Liabilities 2,265,856 1,769,162
Loan payable, non-current portion 0 0
Lease liabilities - net of current maturity 0 4,591
Total Liabilities 2,265,856 1,773,753
Commitments and Contingencies (See Note 8)  
Stockholders’ Equity    
Preferred stock, $0.001 par value; 25,000,000 shares authorized, Series A Preferred Stock, 1,000,000 shares designated, 292,000 shares issued and outstanding at March 31, 2026 and March 31, 2025, respectively 292 292
Common stock, $0.001 par value; 500,000,000 shares authorized, 14,428,867 shares and 14,273,260 shares issued and outstanding at March 31, 2026 and March 31, 2025, respectively 14,334 14,274
Additional paid in capital 13,560,378 12,860,238
Stock subscriptions received 0 0
Accumulated deficit (7,868,199) (4,922,995)
Total BlueOne Card Inc. Stockholders’ Equity 5,706,805 7,951,809
Non-controlling interest in subsidiary 4,655,082 5,809,030
Total Equity 10,361,886 13,760,839
Total Liabilities and Equity $ 12,627,742 $ 15,534,592