v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
Reconciliation of income tax expense
Reconciliation of income tax expense  March 31, 2026
Amount
   March 31, 2026
%
   March 31, 2025 Amount   March 31, 2025
%
 
Expected income tax benefit at U.S. federal statutory rate of 21%  $(860,629)   21.00%   $(246,865)   21.00% 
State taxes, net of federal benefit   (286,000)   6.98%    (82,000)   6.98% 
Other permanent items   –    –    –    – 
Change in valuation allowance   1,146,629    (27.98)%    328,865    (27.98)% 
Income tax expense (benefit)  $–    –%   $–    –% 
Schedule of deferred tax assets and liabilities
          
   March 31, 2026   March 31, 2025 
Deferred tax assets:          
Net operating loss carryforward  $1,835,273   $974,451 
Total gross deferred tax assets   1,835,273    974,451 
Less: valuation allowance   (1,835,273)   (974,451)
Net deferred tax assets  $–   $–