0001496690 2025-04-01 2026-03-31 0001496690 2025-09-30 0001496690 2026-07-13 0001496690 2026-01-01 2026-03-31 0001496690 2026-03-31 0001496690 2025-03-31 0001496690 us-gaap:SeriesAPreferredStockMember 2026-03-31 0001496690 us-gaap:SeriesAPreferredStockMember 2025-03-31 0001496690 2024-04-01 2025-03-31 0001496690 us-gaap:PreferredStockMember 2025-03-31 0001496690 us-gaap:CommonStockMember 2025-03-31 0001496690 us-gaap:AdditionalPaidInCapitalMember 2025-03-31 0001496690 BCRD:SubscriptionsReceivedMember 2025-03-31 0001496690 us-gaap:RetainedEarningsMember 2025-03-31 0001496690 us-gaap:NoncontrollingInterestMember 2025-03-31 0001496690 us-gaap:PreferredStockMember 2024-03-31 0001496690 us-gaap:CommonStockMember 2024-03-31 0001496690 us-gaap:AdditionalPaidInCapitalMember 2024-03-31 0001496690 BCRD:SubscriptionsReceivedMember 2024-03-31 0001496690 us-gaap:RetainedEarningsMember 2024-03-31 0001496690 us-gaap:NoncontrollingInterestMember 2024-03-31 0001496690 2024-03-31 0001496690 us-gaap:PreferredStockMember 2025-04-01 2026-03-31 0001496690 us-gaap:CommonStockMember 2025-04-01 2026-03-31 0001496690 us-gaap:AdditionalPaidInCapitalMember 2025-04-01 2026-03-31 0001496690 BCRD:SubscriptionsReceivedMember 2025-04-01 2026-03-31 0001496690 us-gaap:RetainedEarningsMember 2025-04-01 2026-03-31 0001496690 us-gaap:NoncontrollingInterestMember 2025-04-01 2026-03-31 0001496690 us-gaap:PreferredStockMember 2024-04-01 2025-03-31 0001496690 us-gaap:CommonStockMember 2024-04-01 2025-03-31 0001496690 us-gaap:AdditionalPaidInCapitalMember 2024-04-01 2025-03-31 0001496690 BCRD:SubscriptionsReceivedMember 2024-04-01 2025-03-31 0001496690 us-gaap:RetainedEarningsMember 2024-04-01 2025-03-31 0001496690 us-gaap:NoncontrollingInterestMember 2024-04-01 2025-03-31 0001496690 us-gaap:PreferredStockMember 2026-03-31 0001496690 us-gaap:CommonStockMember 2026-03-31 0001496690 us-gaap:AdditionalPaidInCapitalMember 2026-03-31 0001496690 BCRD:SubscriptionsReceivedMember 2026-03-31 0001496690 us-gaap:RetainedEarningsMember 2026-03-31 0001496690 us-gaap:NoncontrollingInterestMember 2026-03-31 0001496690 BCRD:MEIAcquisitionMember 2024-10-24 2024-10-25 0001496690 BCRD:MEIAcquisitionMember 2024-10-25 0001496690 BCRD:TwoCustomersMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2025-04-01 2026-03-31 0001496690 BCRD:TwoCustomersMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2024-04-01 2025-03-31 0001496690 srt:MinimumMember 2026-03-31 0001496690 srt:MaximumMember 2026-03-31 0001496690

us-gaap:GeneralAndAdministrativeExpense

2025-04-01 2026-03-31 0001496690

us-gaap:GeneralAndAdministrativeExpense

2024-04-01 2025-03-31 0001496690 BCRD:ImplementationFeesMember 2025-04-01 2026-03-31 0001496690 BCRD:ImplementationFeesMember 2024-04-01 2025-03-31 0001496690 us-gaap:LicenseMember 2025-04-01 2026-03-31 0001496690 us-gaap:LicenseMember 2024-04-01 2025-03-31 0001496690 BCRD:SubscriptionFeesMember 2025-04-01 2026-03-31 0001496690 BCRD:SubscriptionFeesMember 2024-04-01 2025-03-31 0001496690 us-gaap:PreferredStockMember 2025-04-01 2026-03-31 0001496690 us-gaap:PreferredStockMember 2024-04-01 2025-03-31 0001496690 us-gaap:FurnitureAndFixturesMember 2026-03-31 0001496690 us-gaap:FurnitureAndFixturesMember 2025-03-31 0001496690 us-gaap:LeaseholdImprovementsMember 2026-03-31 0001496690 us-gaap:LeaseholdImprovementsMember 2025-03-31 0001496690 us-gaap:OfficeEquipmentMember 2026-03-31 0001496690 us-gaap:OfficeEquipmentMember 2025-03-31 0001496690 us-gaap:VehiclesMember 2026-03-31 0001496690 us-gaap:VehiclesMember 2025-03-31 0001496690 BCRD:MilleniumEBSIncMember BCRD:StockExchangeAndAcquisitionAgreementMember 2024-10-24 2024-10-25 0001496690 BCRD:MilleniumEBSIncMember BCRD:StockExchangeAndAcquisitionAgreementMember 2024-10-25 0001496690 BCRD:MilleniumEBSIncMember BCRD:ShintoMatthewMember BCRD:StockExchangeAndAcquisitionAgreementMember 2026-03-03 2026-03-04 0001496690 BCRD:MilleniumEBSIncMember 2024-12-13 0001496690 BCRD:MilleniumEBSIncMember 2024-12-12 2024-12-13 0001496690 BCRD:MEIMember BCRD:MilleniumEBSIncMember 2024-12-13 0001496690 BCRD:MilleniumEBSIncMember 2024-12-14 2025-03-31 0001496690 BCRD:MilleniumEBSIncMember 2025-03-31 0001496690 BCRD:MilleniumPaymentHubPlatformMember 2026-03-31 0001496690 BCRD:InternalUseSoftwareDevelopmentMember 2026-03-31 0001496690 BCRD:PrepaidDebitAndCreditCardSoftwareMember 2026-03-31 0001496690 BCRD:PrepaidDebitAndCreditCardSoftwareMember 2025-03-31 0001496690 BCRD:MilleniumPaymentHubPlatformMember 2025-03-31 0001496690 BCRD:OtherIntangibleAssetPaymentHubMember 2026-03-31 0001496690 BCRD:OtherIntangibleAssetPaymentHubMember 2025-03-31 0001496690 BCRD:MilleniumPaymentHubPlatformMember 2024-12-13 0001496690 BCRD:MilleniumPaymentHubPlatformMember 2024-12-12 2026-03-31 0001496690 srt:ChiefExecutiveOfficerMember 2026-03-31 0001496690 srt:ChiefExecutiveOfficerMember 2025-03-31 0001496690 srt:DirectorMember 2026-03-31 0001496690 srt:DirectorMember 2025-03-31 0001496690 BCRD:MilleniumConsultantsIncMember 2026-03-31 0001496690 BCRD:MilleniumConsultantsIncMember 2025-03-31 0001496690 BCRD:EmploymentAgreementMember srt:ChiefExecutiveOfficerMember 2020-11-30 2020-12-01 0001496690 BCRD:MEIAcquisitionMember 2025-03-01 2025-03-31 0001496690 BCRD:MEISellingShareholderMember 2024-04-01 2025-03-31 0001496690 BCRD:MEISellingShareholderMember 2025-03-31 0001496690 BCRD:MEISellingShareholderMember BCRD:AquisitionFeePayableMember 2025-03-31 0001496690 BCRD:MEISellingShareholderMember BCRD:OtherAmountsDueMember 2025-03-31 0001496690 BCRD:MEISellingShareholderMember BCRD:AquisitionFeePayableMember 2026-03-03 2026-03-04 0001496690 us-gaap:VehiclesMember 2025-04-01 2026-03-31 0001496690 BCRD:OfficeLeaseMember 2025-04-01 2026-03-31 0001496690 BCRD:OfficeLeaseMember 2026-03-31 0001496690 us-gaap:VehiclesMember 2022-07-11 2022-07-12 0001496690 BCRD:FirstMonthPaymentMember us-gaap:VehiclesMember 2022-07-11 2022-07-12 0001496690 us-gaap:VehiclesMember 2024-04-01 2025-03-31 0001496690 us-gaap:VehiclesMember 2023-04-01 2024-03-31 0001496690 BCRD:OfficeLeaseJPlazaMember 2026-02-01 2026-02-02 0001496690 BCRD:OfficeLease2023Member 2025-04-01 2026-03-31 0001496690 BCRD:OneMonthRentMember BCRD:OfficeLease2023Member 2023-04-12 2023-04-13 0001496690 BCRD:SecurityDepositMember BCRD:OfficeLease2023Member 2023-04-12 2023-04-13 0001496690 BCRD:OfficeLease2023Member 2024-03-31 0001496690 BCRD:OfficeLease2023Member 2024-04-01 2025-03-31 0001496690 BCRD:OfficeLeaseAug2020Member 2024-04-01 2025-03-31 0001496690 BCRD:OfficeLeaseAug2020Member 2023-04-01 2024-03-31 0001496690 BCRD:OfficeLeaseOct2020Member 2024-04-01 2025-03-31 0001496690 BCRD:OfficeLeaseOct2020Member 2023-04-01 2024-03-31 0001496690 2023-04-01 2024-03-31 0001496690 BCRD:ResellerAgreementMember 2024-02-27 0001496690 BCRD:ResellerAgreementMember 2024-03-01 2024-03-02 0001496690 BCRD:ResellerAgreementMember 2024-03-02 0001496690 BCRD:ResellerAgreementMember 2025-02-19 2025-02-20 0001496690 BCRD:MilleniumEBSIncMember BCRD:StockExchangeAndAcquisitionAgreementMember 2025-03-13 0001496690 BCRD:OfficeLease2023Member 2026-03-31 0001496690 BCRD:Months0to3Member BCRD:ResellerAgreementMember 2026-03-31 0001496690 BCRD:Months4to12Member BCRD:ResellerAgreementMember 2026-03-31 0001496690 BCRD:ResellerAgreementMember 2026-03-31 0001496690 us-gaap:CommonStockMember 2025-04-01 2026-03-31 0001496690 BCRD:MEIAcquisitionMember 2024-12-01 2024-12-31 0001496690 us-gaap:SeriesAPreferredStockMember 2025-04-01 2026-03-31 0001496690 BCRD:StockIncentivePlan2022Member 2022-03-11 0001496690 BCRD:StockIncentivePlan2022Member 2026-03-31 0001496690 BCRD:StockIncentivePlan2022Member 2025-03-31 iso4217:USD shares iso4217:USD shares pure BCRD:Integer false 2026 FY 0001496690

P3Y

P5Y

10-K true 2026-03-31 --03-31 false 000-56060 BlueOne Technologies, Inc. NV 26-0478989 4695 MacArthur Court Suite 1100 Newport Beach CA 92660 800 210-9755 Common Stock, Par Value $0.001 No No No No Non-accelerated Filer true true false false false false 18900000 14333310 Cybersecurity is an important aspect of our business operations, and we are committed to protecting our systems, data, and the information of our clients and stakeholders. We recognize that cybersecurity threats are constantly evolving and that maintaining robust security measures is an ongoing process. Below is an overview of our cybersecurity risk management and the measures we have in place:<div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 3%"> </td> <td style="width: 3%; text-align: justify">·</td> <td style="width: 94%; text-align: justify">Governance and Oversight: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90E_ecyd--CybersecurityRiskBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250401__20260331_zY9c55KpRpB2">Our Board of Directors and senior management are actively involved in overseeing our cybersecurity policies and practices and managing those responsible for coordinating and implementing cybersecurity initiatives across the organization.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">Risk Assessment and Management: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_901_ecyd--CybersecurityRiskRoleOfManagementTextBlock_c20250401__20260331_zvjuKOrK0xOj">We conduct risk assessments to identify potential cybersecurity threats and vulnerabilities. This includes evaluating the likelihood and potential impact of various threats, such as data breaches, malware attacks, and insider threats. Based on these risk assessments, we develop and implement risk management strategies to mitigate identified risks.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">Information Security Policies and Procedures: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_900_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20250401__20260331_zlXRE8Ck0s4h">We have <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_900_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250401__20260331_zTwUxENir5xb">established information security policies and procedures that govern the use, protection, and handling of sensitive information. These policies cover areas such as data encryption, access controls, password management, incident response, and employee training.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">Network and Infrastructure Security: We employ a range of technical measures to secure our network and infrastructure, including firewalls, intrusion detection and prevention systems, and vulnerability assessments. We also use encryption to protect data both in transit and at rest.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">Employee Training and Awareness: We provide cybersecurity training to employees to raise awareness of the latest threats and best practices for protecting sensitive information. This includes training on how to recognize phishing attempts, handling secure data, and reporting security incidents.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">Third-Party Risk Management: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_908_ecyd--CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag_dbT_c20250401__20260331_zBNmByWsFt7a">We assess the cybersecurity practices of our <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_902_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250401__20260331_zhvqjRekfjg7">third-party vendors and service providers, including conducting due diligence on vendors before engaging their services and monitoring their compliance with our security requirements.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">Compliance and Reporting: We comply with all applicable laws and regulations related to cybersecurity, including data protection and privacy laws.</td></tr> </table> </div>While we believe that our current cybersecurity measures are robust, we recognize that the cybersecurity landscape is constantly evolving, and we remain vigilant in monitoring and adapting our practices to address emerging threats. We are committed to maintaining the confidentiality, integrity, and availability of our systems and data and to protecting the interests of our clients and stakeholders. Our Board of Directors and senior management are actively involved in overseeing our cybersecurity policies and practices and managing those responsible for coordinating and implementing cybersecurity initiatives across the organization. We conduct risk assessments to identify potential cybersecurity threats and vulnerabilities. This includes evaluating the likelihood and potential impact of various threats, such as data breaches, malware attacks, and insider threats. Based on these risk assessments, we develop and implement risk management strategies to mitigate identified risks. We have <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_900_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250401__20260331_zTwUxENir5xb">established information security policies and procedures that govern the use, protection, and handling of sensitive information. These policies cover areas such as data encryption, access controls, password management, incident response, and employee training. true true true false false false false The Company's Board of Directors has not historically considered material nonpublic information when determining the timing or terms of any equity awards, and the Company has not timed the disclosure of material nonpublic information for the purpose of affecting the value of executive compensation. false true 6235 DylanFloyd Accounting & Consulting Newhall, California

177159

46018

20344

9720

10068

197503

65806

40677

145041

12389563

4501321

10782814

35219

-1 4391

12627742

15534592

783878

278343

890765

780958

4645

55252

35897 623828

500000

50671

30781

2265856

1769162

4591

2265856

1773753

0.001

25000000

1000000

292000

292

0.001

500000000

14428867

14273260

14334

14274

13560378

12860238

-0

-7868199

-4922995

5706805

7951809

4655082

5809030

10361886

13760839

12627742

15534592

260013

110145

118099 31948

51538

15914

109719

151157

4059330

1070745

4338685

1269764

-4078673

-1159619

20480

15927

-20480

-15927

-4099153

-1175546

-4099153

-1175546

-1153948

-124303

-2945205

-1051243

-0.21

-0.08

14304057

12708572

292000

292

14273260

14274

12860238

-4922995

5809030

13760839

60050

606

700042

700200

-2945205

-1153948

-4099153

292000

292

14333310

14334

13560378

-7868199

4655082

10361886

292000

292

12072454

12073

4044189

60000

-3871752

244802

15000

59985

-60000

85806

358164

358250

2100000

2100

8397900

8400000

5933333 5933333

-1051243

-124303

-1175546

292000

292

14273260

14274

12860238

-4922995

5809030

13760839

-4099153

-1175546

62641

123552

92241

2859

2962526

120362

85020

10624

94740

-0

-14460

3309

505535

189259

109807

209633

-50607

55252

-157931

170363

-571105

-317295

67954

-0

-67954

270197

358250

-0 70000

500000

770197

288250

131141

-29045

46018

75063

177159

46018

20480

15927

0 0 0 500000 0 8400000 0 5933333

NOTE 1 – NATURE OF OPERATIONS, GOING CONCERN AND BASIS OF PRESENTATION General BlueOne Technologies Inc. (the “Company”) was incorporated on July 6, 2007 under the laws of the state of Nevada. The Company provides innovative payout solutions and prepaid debit card and gift card solutions to consumers and corporations transforming card-to-card cross border real time global money transfers. On October 25, 2024, the Company entered into a Stock Exchange and Acquisition Agreement (the “Agreement”) with Millennium EBS, Inc., a New Jersey corporation (“MEI”), and Shinto Matthew, a shareholder owning 6,000,000 shares of common stock of MEI (the “Shareholder”). Pursuant to the Agreement, the Company acquired <span id="xdx_90E_ecustom--StockAcquiredDuringPeriodSharesAcquisitions_c20241024__20241025__us-gaap--BusinessAcquisitionAxis__custom--MEIAcquisitionMember_zk1vRD72Nfxl" title="Stock acquired during period, acquisition">3,600,000 shares of common stock of MEI (constituting 60% of the outstanding issued securities of MEI) owned by the Shareholder (the “MEI Shares”) in exchange (the “Exchange”) for <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20241024__20241025__us-gaap--BusinessAcquisitionAxis__custom--MEIAcquisitionMember_zX54T4mWjnvf" title="Stock issued for acquisition, shares">2,100,000 shares of the common stock of the Company (the “BCI Shares”). Subject to a 30-day grace period, the Company agreed to pay to the Shareholder $500,000 within 90 days of closing (the “Cash Consideration”). Closing was conditioned upon the filing of Articles of Exchange with the Nevada Secretary of State. On December 13, 2024, the Articles of Exchange were filed pursuant to approval of the Company’s Board of Directors, the Exchange closed, and the BCI shares were issued to the Shareholder of MEI. MEI is now a majority owned subsidiary of the Company (See Note 5). On March 1, 2025, the Company and the Shareholder mutually agreed to extend the payment of Cash Consideration to December 31, 2025. This acquisition positions the Company to emerge as a prominent payment hub and prepaid debit card provider, significantly expanding its reach and capabilities globally in the fintech sector. The acquisition includes ownership of the MEI Payment Hub, an advanced payment orchestration and modernization platform that efficiently manages payments across multiple networks. This strategic move will enhance the Company’s ability to deliver a unified payment hub platform for small and medium-sized financial institutions worldwide. Going Concern These financial statements have been prepared on a going concern basis which contemplates the realization of assets and settlement of liabilities and commitments in the normal course of business. The Company has not yet generated any significant revenues and has suffered operating losses since July 6, 2007 (Inception Date) to date. The Company recorded a net loss attributable to common stockholders of $2,945,205, net cash flows used in operating activities of $571,105 for the year ended March 31, 2026, and has an accumulated deficit and working capital deficit of $7,868,199 and $2,068,353, as of March 31, 2026. These factors, among others, raise a substantial doubt regarding the Company’s ability to continue as a going concern operation for a period of 12 months from the issuance date of these consolidated financial statements. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability of the Company to obtain necessary financing to continue operations, and the attainment of profitability. If the Company is unable to obtain adequate capital, it could be forced to cease operations. The accompanying consolidated financial statements do not include any adjustments to reflect the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Principles of Consolidation The Company’s consolidated financial statements include the financial statements of its majority-owned subsidiary Millenium EBS, Inc. since acquired on December 13, 2024. In the preparation of consolidated financial statements of the Company, intercompany transactions and balances have been eliminated and net earnings (losses) are reduced by the portion of the net loss of subsidiary applicable to non-controlling interests.

3600000

2100000

500000

-2945205

-571105

-7868199

-2068353

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following summary of the significant accounting policies of the Company is presented to assist in the understanding of the Company’s financial statements. These accounting policies conform to accounting principles generally accepted in the United States of America (“GAAP”) in all material respects and have been consistently applied in preparing the accompanying financial statements. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the valuation of its assets, liabilities, equity and operations. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about its estimates that are not readily apparent from other sources. Significant estimates in the accompanying financial statements include the valuation of note receivable and accounts receivable, valuation of inventory, valuation of internal-use software, valuation of fair value of assets acquired and liabilities assumed in a business combination, valuation of common stock consideration in a business combination, valuation of internal-use software and goodwill, valuation of lease liabilities and right-of-use assets, valuation of stock-based compensation and valuation of deferred tax assets. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Cash and Cash Equivalents The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. The Company did not have any cash equivalents as of March 31, 2026 and 2025, respectively. Concentrations Cash Concentration Cash is maintained at one financial institution and at times, balances may exceed federally insured limits. We have not experienced any losses related to these balances. As of March 31, 2026 and 2025, the Company did not have any cash balances in a financial institution which exceeded federally insured limits. Any loss incurred or a lack of access to such funds could have a significant adverse impact on the Company’s financial condition, results of operation and cash flows. Customer Concentration For the year ended March 31, 2026 and 2025, <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_dp_c20250401__20260331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--TwoCustomersMember_zggQoi1Hl04" title="Concentration percentage"><span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_dp_c20240401__20250331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--TwoCustomersMember_zYYfga8abKZ4" title="Concentration percentage">100% of revenue was derived from sales to two customers. At March 31, 2026, accounts receivable, net was due from one customer. Significant Vendor and Concentration The Company relied solely on one vendor for key components and processing services related to the manufacturing, distribution and servicing of its prepaid debit cards and gift cards. The same vendor was also the sole developer and provider of the software for the Company’s parent operations. The Company terminated its relationship with this vendor on or around December 18, 2023, and entered into an agreement with a new vendor on February 27, 2024. Accounts Receivable The Company recognizes an allowance for credit losses on accounts receivable and notes receivable in an amount equal to the estimated probable losses net of recoveries under the current expected credit loss method. The allowance is based on an analysis of historical bad debt experience, current receivables aging and expected future write-offs, as well as an assessment of specific identifiable customer accounts and notes receivable considered at risk or uncollectible. The Company has adopted ASC 326, “Financial Instruments - Credit Losses”. In accordance with ASC 326, an allowance is maintained for estimated forward-looking losses resulting from the possible inability of customers to make the required payments (current expected losses). The amount of the allowance is determined principally on the basis of past collection experience and known financial factors regarding specific customers. The expense associated with the allowance for doubtful accounts on accounts receivable is recognized in general and administrative expenses. The Company has recorded $20,344 and $9,720 in accounts receivable at March 31, 2026 and 2025. The Company has recorded an allowance for credit losses of $105,050 and $85,020 on accounts receivable at March 31, 2026 and 2025, respectively. Inventory Inventory historically was of finished goods which consisted of plastic prepaid debit cards and gift cards not yet loaded with funds and is valued at the lower cost or net realizable value using the specific identification method. The reported net value of inventory includes saleable prepaid debit cards and gift cards that will be sold or used in future periods. The Company reserves for obsolete and slow-moving inventory. At March 31, 2026 and 2025, the Company had no inventory. Property and Equipment Property and equipment are recorded at cost, less accumulated depreciation. The Company provides for depreciation on a straight-line basis over the estimated useful lives of the assets which range from three to five years. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the related assets when they are placed into service. The Company evaluates property and equipment for impairment periodically to determine if changes in circumstances or the occurrence of events suggest the carrying value of the asset or asset group may not be recoverable. Maintenance and repairs are charged to operations as incurred. Expenditures which substantially increase the useful lives of the related assets are capitalized. Internal-Use Software Costs incurred to develop internal-use software during the preliminary project stage are expensed as incurred. Internal-use software development costs are capitalized during the application development stage, which is after: (i) the preliminary project stage is completed; and (ii) management authorizes and commits to funding the project and it is probable the project will be completed and used to perform the intended function. Capitalization ceases at the point where the software project is substantially complete and ready for its intended use, and after all substantial testing is completed. Upgrades and enhancements are capitalized if it is probable that those expenditures will result in additional functionality. Amortization is provided for on a straight-line basis over the expected useful life of the internal-use software development costs and related upgrades and enhancements. When the existing software is replaced with new software, the unamortized costs of the old software are expensed when the new software is ready for its intended use. The Company conducts a qualitative assessment of internal-use software impairment using the guidelines of ASC 350-40-35-1 Internal-Use Software. If impairment is indicated, then the Company conducts a quantitative impairment test under ASC 360 for long lived assets. Long-lived Assets In accordance with Accounting Standards Codification (“ASC”) ASC 360, “Property, Plant, and Equipment”, the Company tests long-lived assets including internal-use software and intangible assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed of significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset compared to the estimated future undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss equal to the excess of the carrying value over the assets fair market value is recognized when the carrying amount exceeds the undiscounted cash flows. The impairment loss is recorded as an expense and a direct write-down of the asset. No impairment loss was recorded during the years ended March 31, 2026 and 2025, respectively. Business Combination The Company accounts for business acquisitions using the acquisition method of accounting, whereby the assets acquired and liabilities assumed are recognized based on their respective estimated fair values as of the acquisition date. The purchase price is allocated to identifiable tangible and intangible assets acquired and liabilities assumed based on their estimated fair values. Identifiable finite-lived intangible assets are amortized over their estimated useful lives. Determining the fair value of acquired assets and liabilities is subjective in nature and often involves the use of significant estimates and assumptions, including, but not limited to, the selection of appropriate valuation methodologies, projected revenues, expenses and cash flows, weighted average cost of capital, discount rates, and estimates of terminal values. Business acquisitions are included in the Company’s consolidated financial statements as of the acquisition date. The Company evaluates acquisitions pursuant to ASC 805, Business Combinations, to determine whether a transaction should be accounted for as an asset acquisition or a business combination. Payment Hub Intangible Asset In connection with the acquisition of Millennium EBS, the Company recognized the Payment Hub intangible asset as an identifiable finite-lived intangible asset. The asset is amortized on a straight-line basis over its estimated useful life and is evaluated for impairment whenever events or changes in circumstances indicate that its carrying amount may not be recoverable in accordance with ASC 360. During the current fiscal year, the Company reclassified the Payment Hub asset from goodwill to an identifiable finite-lived intangible asset based upon management’s evaluation and the related purchase price allocation. The Payment Hub intangible asset is amortized on a straight-line basis over its estimated useful life and is evaluated for impairment whenever events or changes in circumstances indicate that its carrying amount may not be recoverable under ASC 360. Leases The Company has operating leases for its offices. Management determines if an arrangement is a lease at inception of the contract and whether a contract is or contains a lease by determining whether it conveys the right to control the use of the identified asset for a period of time. If the contract provides the Company with the right to substantially all of the economic benefits from the use of the identified asset and the right to direct the use of the identified asset, the Company considers it to be, or contain, a lease. The Company accounts for its vehicle leases under ASC 842, Leases. Under this guidance, arrangements meeting the definition of a lease are classified as operating or financing leases and are recorded on the balance sheet as both a right of use asset and lease liability, calculated by discounting fixed lease payments over the lease term at the rate implicit in the lease or the Company’s incremental borrowing rate which is consummate with the respective lease term. Lease liabilities are increased by interest and reduced by payments each period, and the right of use asset is amortized over the lease term. For operating leases, interest on the lease liability and the amortization of the right of use asset result in straight-line rent expense over the lease term. In calculating the right of use asset and lease liability, the Company elects to include only the lease components as permitted under ASC 842. The Company expenses non-lease components as incurred such as common area maintenance. The Company excludes short-term leases having initial terms of 12 months or less from the new guidance as an accounting policy election and recognizes rent expense on a straight-line basis over the lease term. Fair value of Financial Instruments and Fair Value Measurements ASC 820, “Fair Value Measurements and Disclosures”, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The Company has established a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of accounts receivable, prepaid assets, accounts payable and accrued liabilities, related party payable, and lease liability. The Company believes that the recorded values of all the financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. Revenue Recognition The Company’s revenue recognition policy is based on the revenue recognition criteria established under the Financial Accounting Standards Board – Accounting Standards Codification 606 “Revenue from Contracts with Customers” which has established a five-step process to govern contract revenue and satisfy each element is as follows: (1) Identify the contract(s) with a customer. (2) identify the performance obligations in the contract. (3) determine the transaction price. (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when or as you satisfy a performance obligation. The Company records the revenue once all the above steps are completed. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in the contract. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The Company’s parent recognizes revenues from card sales when the product is deemed delivered to the customer, and the ownership/control is transferred. The Company’s parent will recognize revenue from card service fees and card transactions once the service or transaction is completed, respectively. The Company’s parent will recognize implementation fees at a point in time once the implementation services are completed. Subscription revenues are derived from contracts with customers for use of its subsidiary’s Millenium Payment Hub platform, which is available as a standalone product, but it can also be customized. Subscription revenue is recognized over time on a pro-rata basis over the applicable subscription contractual period, ranging from one month to five years. Implementation revenues are derived from implementing our majority-owned subsidiary’s Millenium Payment Hub platform, as a SaaS for customers requiring and/or requesting customization and includes: (i) assessing the scope; and (ii) providing services associated with designing, building, deploying and modifying the Customer Instance (including all other Customer Solutions). Such customization may include implementation of additional connectors, integration with other card issuing platforms, implementation of compliance features, development of a mobile application for end users, and enablement of international remittance capabilities. This includes all activities related to configuring, installing, and ensuring that the system is fully operational. Implementation revenues are recognized at the point in time when the implementation is finished, and the customer is able to use the system. Costs of each implementation are accumulated and capitalized until such time the implementation project has been completed, at which time the related implementation revenue is recognized and the costs of implementation are reclassified to cost of revenues. Payments received from customers are recorded as deferred revenues until the revenue recognition criteria are met. Revenue Disaggregation The Company records revenues from the sales of prepaid debit cards, implementation of services and subscription services, respectively. Revenues in 2026 are for services related to the Millenium Payment Hub. <table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--DisaggregationOfRevenueTableTextBlock_zhTDg70Hp4x1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Revenue disaggregation)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of revenue disaggregation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20250401__20260331_zveA3BJRA98" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20240401__20250331_zNTO4FiXGE5" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the year ended March 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--ImplementationFeesMember_zxZPtMh9n9dg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Implementation fees</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">186,310</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">60,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__us-gaap--LicenseMember_z2QGtwXVE905" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">License fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,897</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,145</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--Revenues_d0_hsrt--ProductOrServiceAxis__custom--SubscriptionFeesMember_zAiW97jMhoW6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Subscription fees</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">52,806</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--Revenues_z3YhAhLekLkc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">260,013</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">110,145</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Stock-based Compensation The Company accounts for equity-based transactions with non-employees under the provisions of ASC Topic No. 505-50, Equity-Based Payments to Non-Employees (“ASC 505-50”). The Company has established that equity-based payment transactions with non-employees shall be measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. Under the Accounting Standards Update (“ASU”) 2018-07 which aligns the measurement date criteria for non-employees with ASC 718 for employees, the fair value of common stock issued for payments to non-employees is measured on the date of grant. The fair value of equity instruments, other than common stock, is estimated using the Black-Scholes option valuation model. In general, we recognize the fair value of the equity instruments issued as deferred stock compensation and amortize the cost over the term of the contract. The Company accounts for employee stock-based compensation in accordance with the guidance of ASC Topic 718, Compensation—Stock Compensation. Under the fair value recognition provisions, stock-based compensation expense is measured at the grant date based on the fair value of the award and is recognized ratably over the requisite service period. Research and Development Costs Costs incurred for research and development are expensed as incurred. The salaries, benefits, and overhead costs of personnel conducting research and development of the Company’s products comprise research and development expenses. Purchased materials that do not have an alternative future use are also expensed. The Company recorded in the general and administrative expenses as per the consolidated statements of operations, research and development costs of $<span id="xdx_905_eus-gaap--ResearchAndDevelopmentExpense_c20250401__20260331__us-gaap--StatementOfIncomeLocationBalanceAxis__us-gaap--GeneralAndAdministrativeExpense_zQOt5tVjQmb4" title="Research and development costs">0 and $<span id="xdx_907_eus-gaap--ResearchAndDevelopmentExpense_c20240401__20250331__us-gaap--StatementOfIncomeLocationBalanceAxis__us-gaap--GeneralAndAdministrativeExpense_zBpJyzikAXG5" title="Research and development costs">60,374 for the years ended March 31, 2026 and 2025, respectively. Advertising and Marketing Costs The Company expenses advertising and marketing costs in the year when expenses are incurred. The Company recorded $171,411 and $133,925 as advertising and marketing expenses in the general and administrative expenses on the consolidated statements of operations for the years ended March 31, 2026 and 2025, respectively. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes”. The asset and liability method provide that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax basis of assets and liabilities, and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. The Company follows the provisions of ASC 740-10, “Accounting for Uncertain Income Tax Positions.” When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Non-controlling interests The Company follows ASC Topic 810, “Consolidation”, governing the accounting for and reporting of non-controlling interests (“NCI”) in partially owned consolidated subsidiaries and the loss of control of subsidiaries. Certain provisions of this standard indicate, among other things, that NCI be treated as a separate component of equity, not as a liability, that increases and decreases in the parent’s ownership interest that leave control intact be treated as equity transactions rather than as step acquisitions or dilution gains or losses, and that losses of a partially-owned consolidated subsidiary be allocated to non-controlling interests even when such allocation might result in a deficit balance. The net loss attributed to NCI was separately designated in the accompanying consolidated statements of operations. Losses attributable to NCI in a subsidiary may exceed a NCI’s interests in the subsidiary’s equity. The excess attributable to NCI is attributed to those interests. NCI shall continue to be attributed to their share of losses even if that attribution results in a deficit NCI balance. Segment Reporting The Company operates as a single operating segment. The Company's Chief Executive Officer, who is the Company's Chief Operating Decision Maker (“CODM”), reviews financial information and evaluates the Company's operating performance and allocation of resources on a consolidated basis. The CODM evaluates the Company's performance primarily based on revenues and loss from operations. The Company does not maintain separate operating segments or separate financial information for purposes of allocating resources or assessing performance. The Company's reportable segment measure of profit or loss is loss from operations. The significant expense categories regularly provided to and reviewed by the CODM in evaluating operating performance include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; font-size: 10pt">·</td> <td style="font-size: 10pt">Cost of revenues;</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="font-size: 10pt">·</td> <td style="font-size: 10pt">Legal and filing fees;</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="font-size: 10pt">·</td> <td style="font-size: 10pt">Rent; and</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="font-size: 10pt">·</td> <td style="font-size: 10pt">General and administrative expenses.</td></tr> </table> The Company operates as a single business unit and does not have separate reportable segments based on products, services, or geographic areas. All material assets of the Company are located in the United States. Earnings (Loss) Per Common Share The Company computes earnings (loss) per share in accordance with ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. The Company computes Basic EPS by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all diluted potential common shares outstanding during the period using the treasury stock method and convertible note and preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options, warrants and convertible preferred stock. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. <table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zxpoX5o1ZMYd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Earnings loss per common share)"> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt; text-align: left">Schedule of earnings (loss) per common share</td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20250401__20260331_zSOF3kanaYh" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49F_20240401__20250331_zsamWExF9WN5" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="6" style="text-align: center">For the Year Ended March 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasicAbstract_iB_zHoB0r3moF1l" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Net loss computation of basic and diluted net loss per common share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_zrZD4A4eFUak" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 66%; text-align: left">Net loss attributable to common stockholders</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(2,945,205</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(1,051,248</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--EarningsPerShareAbstract_iB_zzGGmcZ6eM29" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Basic and diluted net loss per share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Basic and diluted net loss per common share</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(0.21</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(0.08</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Basic and diluted weighted average common shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,304,057</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,708,572</td><td style="text-align: left"> </td></tr> </table> 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 March 31, 2026 and 2025, respectively, (in common equivalent shares): <table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zWAbc2CDevX8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Anti-dilutive)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of anti-dilutive shares</td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Preferred stock</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250401__20260331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--PreferredStockMember_zBKZhTMx8yFd" style="width: 13%; text-align: right" title="Preferred stock">292,000,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240401__20250331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--PreferredStockMember_zdprAHcaQoQ2" style="width: 13%; text-align: right" title="Preferred stock">292,000,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Total anti-dilutive weighted average shares</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250401__20260331_zIcW4CJp6eGg" style="text-align: right" title="Total anti-dilutive weighted average shares">292,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240401__20250331_zByM2vEhpAP" style="text-align: right" title="Total anti-dilutive weighted average shares">292,000,000</td><td style="text-align: left"> </td></tr> </table>

Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the valuation of its assets, liabilities, equity and operations. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about its estimates that are not readily apparent from other sources. Significant estimates in the accompanying financial statements include the valuation of note receivable and accounts receivable, valuation of inventory, valuation of internal-use software, valuation of fair value of assets acquired and liabilities assumed in a business combination, valuation of common stock consideration in a business combination, valuation of internal-use software and goodwill, valuation of lease liabilities and right-of-use assets, valuation of stock-based compensation and valuation of deferred tax assets. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Cash and Cash Equivalents The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. The Company did not have any cash equivalents as of March 31, 2026 and 2025, respectively.

Concentrations Cash Concentration Cash is maintained at one financial institution and at times, balances may exceed federally insured limits. We have not experienced any losses related to these balances. As of March 31, 2026 and 2025, the Company did not have any cash balances in a financial institution which exceeded federally insured limits. Any loss incurred or a lack of access to such funds could have a significant adverse impact on the Company’s financial condition, results of operation and cash flows. Customer Concentration For the year ended March 31, 2026 and 2025, <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_dp_c20250401__20260331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--TwoCustomersMember_zggQoi1Hl04" title="Concentration percentage"><span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_dp_c20240401__20250331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--TwoCustomersMember_zYYfga8abKZ4" title="Concentration percentage">100% of revenue was derived from sales to two customers. At March 31, 2026, accounts receivable, net was due from one customer. Significant Vendor and Concentration The Company relied solely on one vendor for key components and processing services related to the manufacturing, distribution and servicing of its prepaid debit cards and gift cards. The same vendor was also the sole developer and provider of the software for the Company’s parent operations. The Company terminated its relationship with this vendor on or around December 18, 2023, and entered into an agreement with a new vendor on February 27, 2024.

Accounts Receivable The Company recognizes an allowance for credit losses on accounts receivable and notes receivable in an amount equal to the estimated probable losses net of recoveries under the current expected credit loss method. The allowance is based on an analysis of historical bad debt experience, current receivables aging and expected future write-offs, as well as an assessment of specific identifiable customer accounts and notes receivable considered at risk or uncollectible. The Company has adopted ASC 326, “Financial Instruments - Credit Losses”. In accordance with ASC 326, an allowance is maintained for estimated forward-looking losses resulting from the possible inability of customers to make the required payments (current expected losses). The amount of the allowance is determined principally on the basis of past collection experience and known financial factors regarding specific customers. The expense associated with the allowance for doubtful accounts on accounts receivable is recognized in general and administrative expenses. The Company has recorded $20,344 and $9,720 in accounts receivable at March 31, 2026 and 2025. The Company has recorded an allowance for credit losses of $105,050 and $85,020 on accounts receivable at March 31, 2026 and 2025, respectively.

20344

9720

105050

85020

Inventory Inventory historically was of finished goods which consisted of plastic prepaid debit cards and gift cards not yet loaded with funds and is valued at the lower cost or net realizable value using the specific identification method. The reported net value of inventory includes saleable prepaid debit cards and gift cards that will be sold or used in future periods. The Company reserves for obsolete and slow-moving inventory. At March 31, 2026 and 2025, the Company had no inventory.

Property and Equipment Property and equipment are recorded at cost, less accumulated depreciation. The Company provides for depreciation on a straight-line basis over the estimated useful lives of the assets which range from three to five years. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the related assets when they are placed into service. The Company evaluates property and equipment for impairment periodically to determine if changes in circumstances or the occurrence of events suggest the carrying value of the asset or asset group may not be recoverable. Maintenance and repairs are charged to operations as incurred. Expenditures which substantially increase the useful lives of the related assets are capitalized.

Internal-Use Software Costs incurred to develop internal-use software during the preliminary project stage are expensed as incurred. Internal-use software development costs are capitalized during the application development stage, which is after: (i) the preliminary project stage is completed; and (ii) management authorizes and commits to funding the project and it is probable the project will be completed and used to perform the intended function. Capitalization ceases at the point where the software project is substantially complete and ready for its intended use, and after all substantial testing is completed. Upgrades and enhancements are capitalized if it is probable that those expenditures will result in additional functionality. Amortization is provided for on a straight-line basis over the expected useful life of the internal-use software development costs and related upgrades and enhancements. When the existing software is replaced with new software, the unamortized costs of the old software are expensed when the new software is ready for its intended use. The Company conducts a qualitative assessment of internal-use software impairment using the guidelines of ASC 350-40-35-1 Internal-Use Software. If impairment is indicated, then the Company conducts a quantitative impairment test under ASC 360 for long lived assets.

Long-lived Assets In accordance with Accounting Standards Codification (“ASC”) ASC 360, “Property, Plant, and Equipment”, the Company tests long-lived assets including internal-use software and intangible assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed of significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset compared to the estimated future undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss equal to the excess of the carrying value over the assets fair market value is recognized when the carrying amount exceeds the undiscounted cash flows. The impairment loss is recorded as an expense and a direct write-down of the asset. No impairment loss was recorded during the years ended March 31, 2026 and 2025, respectively.

Business Combination The Company accounts for business acquisitions using the acquisition method of accounting, whereby the assets acquired and liabilities assumed are recognized based on their respective estimated fair values as of the acquisition date. The purchase price is allocated to identifiable tangible and intangible assets acquired and liabilities assumed based on their estimated fair values. Identifiable finite-lived intangible assets are amortized over their estimated useful lives. Determining the fair value of acquired assets and liabilities is subjective in nature and often involves the use of significant estimates and assumptions, including, but not limited to, the selection of appropriate valuation methodologies, projected revenues, expenses and cash flows, weighted average cost of capital, discount rates, and estimates of terminal values. Business acquisitions are included in the Company’s consolidated financial statements as of the acquisition date. The Company evaluates acquisitions pursuant to ASC 805, Business Combinations, to determine whether a transaction should be accounted for as an asset acquisition or a business combination.

Payment Hub Intangible Asset In connection with the acquisition of Millennium EBS, the Company recognized the Payment Hub intangible asset as an identifiable finite-lived intangible asset. The asset is amortized on a straight-line basis over its estimated useful life and is evaluated for impairment whenever events or changes in circumstances indicate that its carrying amount may not be recoverable in accordance with ASC 360. During the current fiscal year, the Company reclassified the Payment Hub asset from goodwill to an identifiable finite-lived intangible asset based upon management’s evaluation and the related purchase price allocation. The Payment Hub intangible asset is amortized on a straight-line basis over its estimated useful life and is evaluated for impairment whenever events or changes in circumstances indicate that its carrying amount may not be recoverable under ASC 360.

Leases The Company has operating leases for its offices. Management determines if an arrangement is a lease at inception of the contract and whether a contract is or contains a lease by determining whether it conveys the right to control the use of the identified asset for a period of time. If the contract provides the Company with the right to substantially all of the economic benefits from the use of the identified asset and the right to direct the use of the identified asset, the Company considers it to be, or contain, a lease. The Company accounts for its vehicle leases under ASC 842, Leases. Under this guidance, arrangements meeting the definition of a lease are classified as operating or financing leases and are recorded on the balance sheet as both a right of use asset and lease liability, calculated by discounting fixed lease payments over the lease term at the rate implicit in the lease or the Company’s incremental borrowing rate which is consummate with the respective lease term. Lease liabilities are increased by interest and reduced by payments each period, and the right of use asset is amortized over the lease term. For operating leases, interest on the lease liability and the amortization of the right of use asset result in straight-line rent expense over the lease term. In calculating the right of use asset and lease liability, the Company elects to include only the lease components as permitted under ASC 842. The Company expenses non-lease components as incurred such as common area maintenance. The Company excludes short-term leases having initial terms of 12 months or less from the new guidance as an accounting policy election and recognizes rent expense on a straight-line basis over the lease term.

Fair value of Financial Instruments and Fair Value Measurements ASC 820, “Fair Value Measurements and Disclosures”, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The Company has established a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of accounts receivable, prepaid assets, accounts payable and accrued liabilities, related party payable, and lease liability. The Company believes that the recorded values of all the financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.

Revenue Recognition The Company’s revenue recognition policy is based on the revenue recognition criteria established under the Financial Accounting Standards Board – Accounting Standards Codification 606 “Revenue from Contracts with Customers” which has established a five-step process to govern contract revenue and satisfy each element is as follows: (1) Identify the contract(s) with a customer. (2) identify the performance obligations in the contract. (3) determine the transaction price. (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when or as you satisfy a performance obligation. The Company records the revenue once all the above steps are completed. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in the contract. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The Company’s parent recognizes revenues from card sales when the product is deemed delivered to the customer, and the ownership/control is transferred. The Company’s parent will recognize revenue from card service fees and card transactions once the service or transaction is completed, respectively. The Company’s parent will recognize implementation fees at a point in time once the implementation services are completed. Subscription revenues are derived from contracts with customers for use of its subsidiary’s Millenium Payment Hub platform, which is available as a standalone product, but it can also be customized. Subscription revenue is recognized over time on a pro-rata basis over the applicable subscription contractual period, ranging from one month to five years. Implementation revenues are derived from implementing our majority-owned subsidiary’s Millenium Payment Hub platform, as a SaaS for customers requiring and/or requesting customization and includes: (i) assessing the scope; and (ii) providing services associated with designing, building, deploying and modifying the Customer Instance (including all other Customer Solutions). Such customization may include implementation of additional connectors, integration with other card issuing platforms, implementation of compliance features, development of a mobile application for end users, and enablement of international remittance capabilities. This includes all activities related to configuring, installing, and ensuring that the system is fully operational. Implementation revenues are recognized at the point in time when the implementation is finished, and the customer is able to use the system. Costs of each implementation are accumulated and capitalized until such time the implementation project has been completed, at which time the related implementation revenue is recognized and the costs of implementation are reclassified to cost of revenues. Payments received from customers are recorded as deferred revenues until the revenue recognition criteria are met.

Revenue Disaggregation The Company records revenues from the sales of prepaid debit cards, implementation of services and subscription services, respectively. Revenues in 2026 are for services related to the Millenium Payment Hub. <table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--DisaggregationOfRevenueTableTextBlock_zhTDg70Hp4x1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Revenue disaggregation)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of revenue disaggregation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20250401__20260331_zveA3BJRA98" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20240401__20250331_zNTO4FiXGE5" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the year ended March 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--ImplementationFeesMember_zxZPtMh9n9dg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Implementation fees</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">186,310</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">60,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__us-gaap--LicenseMember_z2QGtwXVE905" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">License fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,897</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,145</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--Revenues_d0_hsrt--ProductOrServiceAxis__custom--SubscriptionFeesMember_zAiW97jMhoW6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Subscription fees</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">52,806</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--Revenues_z3YhAhLekLkc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">260,013</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">110,145</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--DisaggregationOfRevenueTableTextBlock_zhTDg70Hp4x1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Revenue disaggregation)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of revenue disaggregation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20250401__20260331_zveA3BJRA98" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20240401__20250331_zNTO4FiXGE5" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the year ended March 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--ImplementationFeesMember_zxZPtMh9n9dg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Implementation fees</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">186,310</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">60,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__us-gaap--LicenseMember_z2QGtwXVE905" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">License fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,897</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,145</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--Revenues_d0_hsrt--ProductOrServiceAxis__custom--SubscriptionFeesMember_zAiW97jMhoW6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Subscription fees</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">52,806</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--Revenues_z3YhAhLekLkc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">260,013</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">110,145</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

186310

60000

20897

50145

52806

260013

110145

Stock-based Compensation The Company accounts for equity-based transactions with non-employees under the provisions of ASC Topic No. 505-50, Equity-Based Payments to Non-Employees (“ASC 505-50”). The Company has established that equity-based payment transactions with non-employees shall be measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. Under the Accounting Standards Update (“ASU”) 2018-07 which aligns the measurement date criteria for non-employees with ASC 718 for employees, the fair value of common stock issued for payments to non-employees is measured on the date of grant. The fair value of equity instruments, other than common stock, is estimated using the Black-Scholes option valuation model. In general, we recognize the fair value of the equity instruments issued as deferred stock compensation and amortize the cost over the term of the contract. The Company accounts for employee stock-based compensation in accordance with the guidance of ASC Topic 718, Compensation—Stock Compensation. Under the fair value recognition provisions, stock-based compensation expense is measured at the grant date based on the fair value of the award and is recognized ratably over the requisite service period.

Research and Development Costs Costs incurred for research and development are expensed as incurred. The salaries, benefits, and overhead costs of personnel conducting research and development of the Company’s products comprise research and development expenses. Purchased materials that do not have an alternative future use are also expensed. The Company recorded in the general and administrative expenses as per the consolidated statements of operations, research and development costs of $<span id="xdx_905_eus-gaap--ResearchAndDevelopmentExpense_c20250401__20260331__us-gaap--StatementOfIncomeLocationBalanceAxis__us-gaap--GeneralAndAdministrativeExpense_zQOt5tVjQmb4" title="Research and development costs">0 and $<span id="xdx_907_eus-gaap--ResearchAndDevelopmentExpense_c20240401__20250331__us-gaap--StatementOfIncomeLocationBalanceAxis__us-gaap--GeneralAndAdministrativeExpense_zBpJyzikAXG5" title="Research and development costs">60,374 for the years ended March 31, 2026 and 2025, respectively.

60374

Advertising and Marketing Costs The Company expenses advertising and marketing costs in the year when expenses are incurred. The Company recorded $171,411 and $133,925 as advertising and marketing expenses in the general and administrative expenses on the consolidated statements of operations for the years ended March 31, 2026 and 2025, respectively.

171411

133925

Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes”. The asset and liability method provide that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax basis of assets and liabilities, and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. The Company follows the provisions of ASC 740-10, “Accounting for Uncertain Income Tax Positions.” When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination.

Non-controlling interests The Company follows ASC Topic 810, “Consolidation”, governing the accounting for and reporting of non-controlling interests (“NCI”) in partially owned consolidated subsidiaries and the loss of control of subsidiaries. Certain provisions of this standard indicate, among other things, that NCI be treated as a separate component of equity, not as a liability, that increases and decreases in the parent’s ownership interest that leave control intact be treated as equity transactions rather than as step acquisitions or dilution gains or losses, and that losses of a partially-owned consolidated subsidiary be allocated to non-controlling interests even when such allocation might result in a deficit balance. The net loss attributed to NCI was separately designated in the accompanying consolidated statements of operations. Losses attributable to NCI in a subsidiary may exceed a NCI’s interests in the subsidiary’s equity. The excess attributable to NCI is attributed to those interests. NCI shall continue to be attributed to their share of losses even if that attribution results in a deficit NCI balance.

Segment Reporting The Company operates as a single operating segment. The Company's Chief Executive Officer, who is the Company's Chief Operating Decision Maker (“CODM”), reviews financial information and evaluates the Company's operating performance and allocation of resources on a consolidated basis. The CODM evaluates the Company's performance primarily based on revenues and loss from operations. The Company does not maintain separate operating segments or separate financial information for purposes of allocating resources or assessing performance. The Company's reportable segment measure of profit or loss is loss from operations. The significant expense categories regularly provided to and reviewed by the CODM in evaluating operating performance include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; font-size: 10pt">·</td> <td style="font-size: 10pt">Cost of revenues;</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="font-size: 10pt">·</td> <td style="font-size: 10pt">Legal and filing fees;</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="font-size: 10pt">·</td> <td style="font-size: 10pt">Rent; and</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="font-size: 10pt">·</td> <td style="font-size: 10pt">General and administrative expenses.</td></tr> </table> The Company operates as a single business unit and does not have separate reportable segments based on products, services, or geographic areas. All material assets of the Company are located in the United States.

Earnings (Loss) Per Common Share The Company computes earnings (loss) per share in accordance with ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. The Company computes Basic EPS by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all diluted potential common shares outstanding during the period using the treasury stock method and convertible note and preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options, warrants and convertible preferred stock. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. <table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zxpoX5o1ZMYd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Earnings loss per common share)"> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt; text-align: left">Schedule of earnings (loss) per common share</td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20250401__20260331_zSOF3kanaYh" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49F_20240401__20250331_zsamWExF9WN5" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="6" style="text-align: center">For the Year Ended March 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasicAbstract_iB_zHoB0r3moF1l" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Net loss computation of basic and diluted net loss per common share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_zrZD4A4eFUak" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 66%; text-align: left">Net loss attributable to common stockholders</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(2,945,205</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(1,051,248</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--EarningsPerShareAbstract_iB_zzGGmcZ6eM29" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Basic and diluted net loss per share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Basic and diluted net loss per common share</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(0.21</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(0.08</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Basic and diluted weighted average common shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,304,057</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,708,572</td><td style="text-align: left"> </td></tr> </table> 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 March 31, 2026 and 2025, respectively, (in common equivalent shares): <table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zWAbc2CDevX8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Anti-dilutive)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of anti-dilutive shares</td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Preferred stock</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250401__20260331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--PreferredStockMember_zBKZhTMx8yFd" style="width: 13%; text-align: right" title="Preferred stock">292,000,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240401__20250331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--PreferredStockMember_zdprAHcaQoQ2" style="width: 13%; text-align: right" title="Preferred stock">292,000,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Total anti-dilutive weighted average shares</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250401__20260331_zIcW4CJp6eGg" style="text-align: right" title="Total anti-dilutive weighted average shares">292,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240401__20250331_zByM2vEhpAP" style="text-align: right" title="Total anti-dilutive weighted average shares">292,000,000</td><td style="text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zxpoX5o1ZMYd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Earnings loss per common share)"> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt; text-align: left">Schedule of earnings (loss) per common share</td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20250401__20260331_zSOF3kanaYh" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49F_20240401__20250331_zsamWExF9WN5" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="6" style="text-align: center">For the Year Ended March 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasicAbstract_iB_zHoB0r3moF1l" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Net loss computation of basic and diluted net loss per common share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_zrZD4A4eFUak" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 66%; text-align: left">Net loss attributable to common stockholders</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(2,945,205</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(1,051,248</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--EarningsPerShareAbstract_iB_zzGGmcZ6eM29" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Basic and diluted net loss per share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Basic and diluted net loss per common share</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(0.21</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(0.08</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Basic and diluted weighted average common shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,304,057</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,708,572</td><td style="text-align: left"> </td></tr> </table>

-2945205

-1051248

-0.21

-0.08

14304057

12708572

<table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zWAbc2CDevX8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Anti-dilutive)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of anti-dilutive shares</td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Preferred stock</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250401__20260331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--PreferredStockMember_zBKZhTMx8yFd" style="width: 13%; text-align: right" title="Preferred stock">292,000,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240401__20250331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--PreferredStockMember_zdprAHcaQoQ2" style="width: 13%; text-align: right" title="Preferred stock">292,000,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Total anti-dilutive weighted average shares</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250401__20260331_zIcW4CJp6eGg" style="text-align: right" title="Total anti-dilutive weighted average shares">292,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240401__20250331_zByM2vEhpAP" style="text-align: right" title="Total anti-dilutive weighted average shares">292,000,000</td><td style="text-align: left"> </td></tr> </table>

292000000

NOTE 3 – INVENTORY Inventory of prepaid debit cards and gift cards consisted of the following: <table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zzjJhla6Jep6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INVENTORY (Details - Inventory)"> <tr style="vertical-align: bottom"> <td>Schedule of inventory</td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20260331_znc7vqk6wXef" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20250331_zGOraEANcpWl" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--InventoryGross_iI_d0_maINzz6Q_zhr12yfUenQe" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Prepaid cards inventory</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--InventoryValuationReserves_iNI_di0_msINzz6Q_zsD99yEuaML" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: reserve to reduce to net realizable value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InventoryNet_iTI_d0_mtINzz6Q_zQ2yT2nqC6ta" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zzjJhla6Jep6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INVENTORY (Details - Inventory)"> <tr style="vertical-align: bottom"> <td>Schedule of inventory</td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20260331_znc7vqk6wXef" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20250331_zGOraEANcpWl" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--InventoryGross_iI_d0_maINzz6Q_zhr12yfUenQe" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Prepaid cards inventory</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--InventoryValuationReserves_iNI_di0_msINzz6Q_zsD99yEuaML" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: reserve to reduce to net realizable value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InventoryNet_iTI_d0_mtINzz6Q_zQ2yT2nqC6ta" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

-0

NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment, stated at cost, consisted of the following: <table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--PropertyPlantAndEquipmentTextBlock_zE0UxdktSTR2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT (Details - Property and equipment)"> <tr style="vertical-align: bottom"> <td>Schedule of property and equipment</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20260331_zFAbYGJ0fhS4" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20250331_zJldju3FGob3" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Estimated Life</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_d0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zyocd74UWB11" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: left">Furniture and fixtures</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center">5 years</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">180,278</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_d0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zKGHMwBYuNnk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Leasehold Improvements</td><td> </td> <td style="text-align: center">3.2 years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">273,490</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_d0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zIcQAZyh31Z9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: center">3 years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_d0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_z5rPSN6ohrE7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Vehicle</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">5 years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">64,312</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzqu5_zVGoTImdz833" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Property and equipment, gross </td><td> </td> <td style="text-align: right"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">64,312</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">459,268</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzqu5_zag5sdHXvkOc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Accumulated depreciation and amortization</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(23,635</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(314,227</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzqu5_zQp6qmgZvwUf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">40,677</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">145,041</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Depreciation and amortization expense for the years ended March 31, 2026 and 2025 totaled $3,025,166 and $123,552, respectively.

<table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--PropertyPlantAndEquipmentTextBlock_zE0UxdktSTR2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT (Details - Property and equipment)"> <tr style="vertical-align: bottom"> <td>Schedule of property and equipment</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20260331_zFAbYGJ0fhS4" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20250331_zJldju3FGob3" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Estimated Life</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_d0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zyocd74UWB11" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: left">Furniture and fixtures</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center">5 years</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">180,278</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_d0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zKGHMwBYuNnk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Leasehold Improvements</td><td> </td> <td style="text-align: center">3.2 years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">273,490</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_d0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zIcQAZyh31Z9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: center">3 years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_d0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_z5rPSN6ohrE7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Vehicle</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">5 years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">64,312</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzqu5_zVGoTImdz833" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Property and equipment, gross </td><td> </td> <td style="text-align: right"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">64,312</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">459,268</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzqu5_zag5sdHXvkOc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Accumulated depreciation and amortization</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(23,635</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(314,227</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzqu5_zQp6qmgZvwUf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">40,677</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">145,041</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

P5Y

180278

P3Y2M12D

273490

P3Y

5500

P5Y

64312

459268

23635

314227

40677

145041

3025166

123552

NOTE 5 – ACQUISITION OF MILLENIUM EBS, INC. On October 25, 2024, the Company entered into a Stock Exchange and Acquisition Agreement (the “Agreement”) with Millenium EBS, Inc. whereby the principal owner of EBS, Shinto Matthew, is to sell <span id="xdx_90C_ecustom--StockAcquiredDuringPeriodSharesAcquisitions_c20241024__20241025__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember__us-gaap--TypeOfArrangementAxis__custom--StockExchangeAndAcquisitionAgreementMember_zQQeHGBnyk3g" title="Stock acquired during period, acquisition">3,600,000 shares of EBS (constituting 60% of the issued and outstanding shares of MEI), to the Company in exchange for (i) <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20241024__20241025__us-gaap--TypeOfArrangementAxis__custom--StockExchangeAndAcquisitionAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zcXc2MxsvrWc" title="n">2,100,000 shares of the Company valued at $4.00 per share based on the last sale of common shares in the last capital raises totaling $8,400,000 (due on the Closing Date of Agreement), and (ii) $<span id="xdx_90B_eus-gaap--ContractualObligation_iI_c20241025__us-gaap--TypeOfArrangementAxis__custom--StockExchangeAndAcquisitionAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zlHNOjXiMOUj">500,000 cash (due within 90 days of the Closing Date of Agreement). The acquisition transaction closed on December 13, 2024. The Company has the purchase option and right of first refusal to purchase the remaining 40% of MEI. The acquisition was treated as a business combination under ASC 805 “Business Combination”. This acquisition positions the Company to emerge as a prominent payment hub and prepaid debit card provider, significantly expanding its reach and capabilities globally in the fintech sector. The acquisition includes ownership of the MEI Payment Hub, an advanced payment orchestration and modernization platform that efficiently manages payments across multiple networks. This strategic move will enhance the Company’s ability to deliver a unified payment hub platform for small and medium-sized financial institutions worldwide. On March 4, 2026, the $<span id="xdx_90A_eus-gaap--DebtConversionOriginalDebtAmount1_c20260303__20260304__us-gaap--TypeOfArrangementAxis__custom--StockExchangeAndAcquisitionAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShintoMatthewMember_zedOMMWqHGg7" title="Debt converted into equity">430,000 owed to Shinto Matthew was converted into equity. Millenium EBS Inc. owns a comprehensive payment orchestration and modernization platform, designed to streamline and manage financial transactions across various channels such as Swift, RTGS, ACH, FedNow, and Fedwire. By integrating diverse payment systems into a unified framework, the platform allows financial institutions to enhance operational efficiency and flexibility while adhering to regulatory requirements. Upgrades and enhancements are capitalized if it is probable that those expenditures will result in additional functionality. Amortization shall be provided for on a straight-line basis over the expected useful lives of the software cost and related upgrades and enhancements. The cost of the MPH is being amortized over its estimated useful life of <span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20241025__us-gaap--TypeOfArrangementAxis__custom--StockExchangeAndAcquisitionAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zE1SK7CnqTva" title="Finite-lived intangible asset, useful life">10 years. (See Note 6). <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_zJCYAZW5rgR1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACQUISITION OF MILLENIUM EBS, INC. (Details - Acquisition of millenium)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Schedule of business acquisition </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Acquisition of Millenium EBS, Inc. on December 13, 2024</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">Consideration paid for acquisition</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--BusinessCombinationConsiderationTransferred1_c20241212__20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zZsau1VXZjC6" style="width: 13%; text-align: right" title="Consideration paid for acquisition">8,900,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt; text-align: left">% of Millennium EBS acquired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_905_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_dp_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zUg7TyuJhYAa" title="% of Millennium EBS acquired">60%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Total fair market value of Millennium EBS net assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_z28JMVApJQ27" style="border-bottom: Black 2.5pt double; text-align: right" title="Total fair market value of Millennium EBS net assets">14,833,333</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Assets Acquired:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Deferred Costs</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxAssets_iI_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zZi0zXNCFx73" style="text-align: right" title="Deferred Costs">31,948</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; padding-bottom: 1pt; text-align: left">Payment Hub Intangible assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_iI_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zc5NjRlGrNq2" style="border-bottom: Black 1pt solid; text-align: right" title="Payment Hub Intangible assets">14,852,815</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total Assets Acquired</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iI_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zHt4rnB458S6" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets Acquired">14,884,763</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Liabilities Assumed:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Accounts payable</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iNI_di_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zSWsW8kNN3h1" style="text-align: right" title="Accounts payable">(51,430</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt; text-align: left">Noncontrolling interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_iNI_di_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zldCC8qTNb38" style="border-bottom: Black 1pt solid; text-align: right" title="Noncontrolling interest">(5,933,333</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Purchase price</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zWVZEFlMruQa" style="border-bottom: Black 2.5pt double; text-align: right" title="Purchase price">8,900,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Non-controlling Interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fair market value of Millenium EBS assets</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zCWgYz0QFlt2" style="text-align: right" title="Fair market value of Millenium EBS assets">14,833,333</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Allocation of non-controlling interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_900_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_dp_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember__srt--OwnershipAxis__custom--MEIMember_zmUD6ol0oPib" title="Allocation of non-controlling interest">40%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Non-controlling interest acquired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--NoncontrollingInterestIncreaseFromBusinessCombination_c20241212__20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zd3KyijxQhLj" style="text-align: right" title="Non-controlling interest acquired">5,933,333</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Loss allocated to non-controlling interest for the period from December 14, 2024 to March 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_c20241214__20250331__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zoaFAkw9VVY2" style="border-bottom: Black 1pt solid; text-align: right" title="Loss allocated to non-controlling interest">(124,303</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Non-controlling interest – March 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--MinorityInterest_iI_c20250331__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_ztnEsrS6xute" style="border-bottom: Black 2.5pt double; text-align: right" title="Non-controlling interest">5,809,030</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Acquisition of Millennium EBS, Inc. on December 13, 2024 On December 13, 2024, the Company acquired <span id="xdx_901_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_dp_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zvzVR6Q3HLP9" title="Percentage of millennium EBS acquired">60% of Millennium EBS, Inc. for total consideration of $<span id="xdx_90A_eus-gaap--BusinessCombinationConsiderationTransferred1_c20241212__20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zRZh53TCSkSf" title="Consideration paid for acquisition">8,900,000. The acquisition was accounted for as a business combination under ASC 805, Business Combinations. The following table summarizes the preliminary allocation of the purchase price to the assets acquired and liabilities assumed based on their estimated fair values: Assets Acquired: Deferred costs $<span id="xdx_90F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxAssets_iI_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zHvCyjPfn1sh" title="Deferred costs">31,948 Payment Hub intangible asset $<span id="xdx_904_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_iI_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_z8UB7OjIP5pi" title="Payment Hub Intangible assets">14,852,815 Liabilities Assumed: Accounts payable $<span id="xdx_909_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iNI_di_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zSOJ0oQrxUgd" title="Accounts payable">(51,430) Noncontrolling Interest $<span id="xdx_90C_eus-gaap--NoncontrollingInterestIncreaseFromBusinessCombination_iN_di_c20241212__20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zQX1S43dArYa" title="Noncontrolling interest">(5,933,333) Purchase price $<span id="xdx_90F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_z5f4yWEVt0E5" title="Purchase price">8,900,000 The Payment Hub intangible asset represents an identifiable finite-lived intangible asset acquired in connection with the acquisition of Millennium EBS. The Company is amortizing the Payment Hub intangible asset over its estimated useful life and evaluates the asset for impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable. The allocation of the purchase price is preliminary and subject to adjustment as the Company completes its fair value assessment of assets acquired and liabilities assumed during the measurement period.

3600000

2100000

500000

430000

P10Y

<table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_zJCYAZW5rgR1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACQUISITION OF MILLENIUM EBS, INC. (Details - Acquisition of millenium)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Schedule of business acquisition </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Acquisition of Millenium EBS, Inc. on December 13, 2024</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">Consideration paid for acquisition</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--BusinessCombinationConsiderationTransferred1_c20241212__20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zZsau1VXZjC6" style="width: 13%; text-align: right" title="Consideration paid for acquisition">8,900,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt; text-align: left">% of Millennium EBS acquired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_905_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_dp_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zUg7TyuJhYAa" title="% of Millennium EBS acquired">60%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Total fair market value of Millennium EBS net assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_z28JMVApJQ27" style="border-bottom: Black 2.5pt double; text-align: right" title="Total fair market value of Millennium EBS net assets">14,833,333</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Assets Acquired:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Deferred Costs</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxAssets_iI_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zZi0zXNCFx73" style="text-align: right" title="Deferred Costs">31,948</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; padding-bottom: 1pt; text-align: left">Payment Hub Intangible assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_iI_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zc5NjRlGrNq2" style="border-bottom: Black 1pt solid; text-align: right" title="Payment Hub Intangible assets">14,852,815</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total Assets Acquired</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iI_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zHt4rnB458S6" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Assets Acquired">14,884,763</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Liabilities Assumed:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Accounts payable</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iNI_di_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zSWsW8kNN3h1" style="text-align: right" title="Accounts payable">(51,430</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt; text-align: left">Noncontrolling interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_iNI_di_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zldCC8qTNb38" style="border-bottom: Black 1pt solid; text-align: right" title="Noncontrolling interest">(5,933,333</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Purchase price</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zWVZEFlMruQa" style="border-bottom: Black 2.5pt double; text-align: right" title="Purchase price">8,900,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Non-controlling Interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fair market value of Millenium EBS assets</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zCWgYz0QFlt2" style="text-align: right" title="Fair market value of Millenium EBS assets">14,833,333</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Allocation of non-controlling interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_900_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_dp_c20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember__srt--OwnershipAxis__custom--MEIMember_zmUD6ol0oPib" title="Allocation of non-controlling interest">40%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Non-controlling interest acquired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--NoncontrollingInterestIncreaseFromBusinessCombination_c20241212__20241213__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zd3KyijxQhLj" style="text-align: right" title="Non-controlling interest acquired">5,933,333</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Loss allocated to non-controlling interest for the period from December 14, 2024 to March 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_c20241214__20250331__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_zoaFAkw9VVY2" style="border-bottom: Black 1pt solid; text-align: right" title="Loss allocated to non-controlling interest">(124,303</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Non-controlling interest – March 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--MinorityInterest_iI_c20250331__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_ztnEsrS6xute" style="border-bottom: Black 2.5pt double; text-align: right" title="Non-controlling interest">5,809,030</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

8900000

0.60

14833333

31948

14852815

14884763

51430

5933333

8900000

14833333

0.40

5933333

-124303

5809030

0.60

8900000

31948

14852815

51430

5933333

8900000

NOTE 6 – INTERNAL-USE SOFTWARE As of March 31, 2025, the Company had capitalized costs of $4,070,000 relating to the acquisition of MEI’s Millenium Payment Hub platform (“MPH”). The Company also had capitalized costs of $<span id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InternalUseSoftwareDevelopmentMember_zl2ictV3awy2" title="Capitalized costs">551,683 relating to the parent internal-use software. The parent internal-use software was developed by a third party and passed the preliminary project stage prior to capitalization. For the year ended March 31, 2026, the Company did not incur any internal-use software development costs on the parent company software. Amortization of the internal-use software of the parent will begin once the software is placed in service, which management has determined will start once service revenues begin. <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zqHCSz9g5DF2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTERNAL-USE SOFTWARE (Details - Amortization of the internal-use software)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of software development costs</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Useful Life (Years)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: left">Prepaid Debit/Credit Card software</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_904_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PrepaidDebitAndCreditCardSoftwareMember_ziKLrtJ9wNb1" title="Useful Life (Years)">5</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PrepaidDebitAndCreditCardSoftwareMember_zptiYYGnHxH7" style="width: 13%; text-align: right" title="Capitalized software, gross">551,683</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PrepaidDebitAndCreditCardSoftwareMember_zpzq2oyMKZve" style="width: 13%; text-align: right">551,683</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Millenium Payment Hub platform</td><td> </td> <td style="text-align: center"><span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MilleniumPaymentHubPlatformMember_zjInFBY11ywi" title="Useful Life (Years)">10</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MilleniumPaymentHubPlatformMember_zNFrtDUN8fb1" style="text-align: right">4,070,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MilleniumPaymentHubPlatformMember_zueCTO6njjBb" style="text-align: right">4,070,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Other Intangible asset - Payment Hub</td><td> </td> <td style="text-align: center"><span id="xdx_907_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--OtherIntangibleAssetPaymentHubMember_zmgzkZmS7rg7" title="Useful Life (Years)">5</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--OtherIntangibleAssetPaymentHubMember_zdTclYjDb8le" style="text-align: right">10,782,814</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_d0_c20250331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--OtherIntangibleAssetPaymentHubMember_zDqSLWCrbJk2" style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--CapitalizedComputerSoftwareAccumulatedAmortization_iNI_di_c20260331_zqH6zKAdjId7" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Accumulated amortization">(3,014,934</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--CapitalizedComputerSoftwareAccumulatedAmortization_iNI_di_c20250331_zvT5mgZvGS9h" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Accumulated amortization">(120,362</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--CapitalizedComputerSoftwareNet_iI_c20260331_zd7jeyPFA3Hb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total capitalized software">12,389,563</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--CapitalizedComputerSoftwareNet_iI_c20250331_zFYL0Y3W4419" style="border-bottom: Black 2.5pt double; text-align: right">4,501,321</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The carrying value of the MPH software and related accumulated amortization is summarized in the table below: <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_zakLi2yZy8R" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTERNAL-USE SOFTWARE (Details - Software and accumulated amortization)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of software and accumulated amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Millenium Payment Hub</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-indent: -10pt; padding-left: 10pt; width: 83%; text-align: left">Carrying value of MPH software - date of acquisition December 13, 2024 (Subject to measurement period revaluation – See Note 5)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20241213__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MilleniumPaymentHubPlatformMember_zRch1twtAKl7" style="width: 13%; text-align: right">4,070,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additions: Reclassification of Payment Hub intangible asset</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--CapitalizedComputerSoftwareAdditions_c20241212__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MilleniumPaymentHubPlatformMember_zHJRbuSYD1U3" style="text-align: right" title="Additions to capitalized software">10,782,814</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Less: Amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--AmortizationOfIntangibleAssets_iN_di_c20241212__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MilleniumPaymentHubPlatformMember_zx1kkg74ktS9" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Amortization">(3,014,934</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Carrying value at March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MilleniumPaymentHubPlatformMember_zdSNo8GBkWlb" style="border-bottom: Black 2.5pt double; text-align: right">11,837,880</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Total estimated future amortization expense for the intangible asset is as follows: <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zvgHF9VVNwcg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTERNAL-USE SOFTWARE (Details - Estimated future amortization expense)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of estimated future amortization expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20260331_zm8RQif77uxe" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsFutureAmortizationExpenseAbstract_iB_zFC3HBuUlas9" style="vertical-align: bottom"> <td>Fiscal Year ended December 31,</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_i01I_maFLIANzKbE_zWwMyZr6aJ45" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">2,962,526</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_i01I_maFLIANzKbE_zHMqX8NrPhqi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,673,899</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_i01I_maFLIANzKbE_z20eUd1pBB9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,673,899</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_i01I_maFLIANzKbE_zJ5PGyDBASI" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,563,563</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_i01I_maFLIANzKbE_zqfzPQecb5i" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,563,563</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_i01I_maFLIANzKbE_zgBdTDLnhnfl" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">407,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsNet_i01TI_mtFLIANzKbE_zx2gJAAxdDMk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">13,844,450</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

4070000

551683

<table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zqHCSz9g5DF2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTERNAL-USE SOFTWARE (Details - Amortization of the internal-use software)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of software development costs</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Useful Life (Years)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: left">Prepaid Debit/Credit Card software</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_904_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PrepaidDebitAndCreditCardSoftwareMember_ziKLrtJ9wNb1" title="Useful Life (Years)">5</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PrepaidDebitAndCreditCardSoftwareMember_zptiYYGnHxH7" style="width: 13%; text-align: right" title="Capitalized software, gross">551,683</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PrepaidDebitAndCreditCardSoftwareMember_zpzq2oyMKZve" style="width: 13%; text-align: right">551,683</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Millenium Payment Hub platform</td><td> </td> <td style="text-align: center"><span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MilleniumPaymentHubPlatformMember_zjInFBY11ywi" title="Useful Life (Years)">10</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MilleniumPaymentHubPlatformMember_zNFrtDUN8fb1" style="text-align: right">4,070,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MilleniumPaymentHubPlatformMember_zueCTO6njjBb" style="text-align: right">4,070,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Other Intangible asset - Payment Hub</td><td> </td> <td style="text-align: center"><span id="xdx_907_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--OtherIntangibleAssetPaymentHubMember_zmgzkZmS7rg7" title="Useful Life (Years)">5</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--OtherIntangibleAssetPaymentHubMember_zdTclYjDb8le" style="text-align: right">10,782,814</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_d0_c20250331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--OtherIntangibleAssetPaymentHubMember_zDqSLWCrbJk2" style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--CapitalizedComputerSoftwareAccumulatedAmortization_iNI_di_c20260331_zqH6zKAdjId7" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Accumulated amortization">(3,014,934</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--CapitalizedComputerSoftwareAccumulatedAmortization_iNI_di_c20250331_zvT5mgZvGS9h" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Accumulated amortization">(120,362</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--CapitalizedComputerSoftwareNet_iI_c20260331_zd7jeyPFA3Hb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total capitalized software">12,389,563</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--CapitalizedComputerSoftwareNet_iI_c20250331_zFYL0Y3W4419" style="border-bottom: Black 2.5pt double; text-align: right">4,501,321</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

P5Y

551683

P10Y

4070000

P5Y

10782814

3014934

120362

12389563

4501321

<table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_zakLi2yZy8R" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTERNAL-USE SOFTWARE (Details - Software and accumulated amortization)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of software and accumulated amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Millenium Payment Hub</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-indent: -10pt; padding-left: 10pt; width: 83%; text-align: left">Carrying value of MPH software - date of acquisition December 13, 2024 (Subject to measurement period revaluation – See Note 5)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20241213__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MilleniumPaymentHubPlatformMember_zRch1twtAKl7" style="width: 13%; text-align: right">4,070,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additions: Reclassification of Payment Hub intangible asset</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--CapitalizedComputerSoftwareAdditions_c20241212__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MilleniumPaymentHubPlatformMember_zHJRbuSYD1U3" style="text-align: right" title="Additions to capitalized software">10,782,814</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Less: Amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--AmortizationOfIntangibleAssets_iN_di_c20241212__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MilleniumPaymentHubPlatformMember_zx1kkg74ktS9" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Amortization">(3,014,934</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Carrying value at March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MilleniumPaymentHubPlatformMember_zdSNo8GBkWlb" style="border-bottom: Black 2.5pt double; text-align: right">11,837,880</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

4070000

10782814

3014934

11837880

<table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zvgHF9VVNwcg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTERNAL-USE SOFTWARE (Details - Estimated future amortization expense)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of estimated future amortization expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20260331_zm8RQif77uxe" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsFutureAmortizationExpenseAbstract_iB_zFC3HBuUlas9" style="vertical-align: bottom"> <td>Fiscal Year ended December 31,</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_i01I_maFLIANzKbE_zWwMyZr6aJ45" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">2,962,526</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_i01I_maFLIANzKbE_zHMqX8NrPhqi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,673,899</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_i01I_maFLIANzKbE_z20eUd1pBB9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,673,899</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_i01I_maFLIANzKbE_zJ5PGyDBASI" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,563,563</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_i01I_maFLIANzKbE_zqfzPQecb5i" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,563,563</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_i01I_maFLIANzKbE_zgBdTDLnhnfl" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">407,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsNet_i01TI_mtFLIANzKbE_zx2gJAAxdDMk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">13,844,450</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

2962526

2673899

2563563

407000

13844450

NOTE 7 – RELATED PARTY TRANSACTIONS <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zyBOtcvI7hD6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS (Details - Related party payables)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of related party payables</td><td> </td> <td style="text-align: left"> </td><td id="xdx_495_20260331_zDghSZqVBQh4" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20250331_zuzP3yLQHAxa" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: justify">Related Party Payables:</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_ecustom--RelatedPartyPayablesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--ChiefExecutiveOfficerMember_zkQAj49TvCx6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Payable to Chief Executive Officer</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">31,072</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">6,593</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--RelatedPartyPayablesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_znPlhOF8Xe01" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payable to sole stockholder of Millenium EBS Inc., Director</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,085</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">508,302</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--RelatedPartyPayablesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MilleniumConsultantsIncMember_zS41bCl7CZ6h" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Payable to Millenium Consultants, Inc.</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,740</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">108,933</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--RelatedPartyPayablesCurrent_iI_zZ3H14hwHDbc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">35,897</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">623,828</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Company’s Chairman, from time to time, has provided advances to the Company for its working capital purposes. The Chairman had net outstanding advances to the Company totaling $31,072 and $6,593 as of March 31, 2026 and 2025, respectively, which is included in related party payables on the consolidated balance sheet. The funds advanced are unsecured, non-interest bearing, and due on demand. On December 1, 2020, the Company entered into an employment agreement with its CEO for a three-year term, for an annual compensation of $<span id="xdx_90F_eus-gaap--OfficersCompensation_c20201130__20201201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--EmploymentAgreementMember_zxlCV0V4ZeBa" title="Annual compensation">150,000 with a 10% annual increase in compensation effective October 1 of each year. The initial term of the employment agreement is automatically renewed for successive one-year periods unless either party gives ninety (90) calendar days written notice of nonrenewal prior to the expiration of the then-current term. The Company has recorded in general and administrative expenses compensation expense of $112,808 and $209,633 for the years ended March 31, 2026 and 2025, respectively. The total compensation payable to the CEO was $890,765 and $780,958, as of March 31, 2026 and 2025, respectively (Note 8). Pursuant to the terms of MEI acquisition, the Company is obligated to pay to the sole selling stockholder of MEI cash consideration of $500,000 within 90 days of the closing of the transaction (Note 5). As of March 31, 2025, the Company has paid $70,000 of this balance. In addition, the Company entered into a consulting agreement with the sole selling stockholder of MEI, agreeing to pay monthly consulting fee of $16,000 for ongoing services upon close of MEI acquisition. The Company has recorded a consulting expense of $80,000 payable to the sole selling stockholder for the period ended March 31, 2025 which is included in related party payables on the consolidated balance sheets. The total amount payable to the sole shareholder amounted to $508,302 as of March 31, 2025 which consisted of $<span id="xdx_900_eus-gaap--AccountsPayableAndOtherAccruedLiabilities_iI_c20250331__srt--CounterpartyNameAxis__custom--MEISellingShareholderMember__us-gaap--TransactionTypeAxis__custom--AquisitionFeePayableMember_z9QFTU9doeA2" title="Other accounts payable">430,000 of the acquisition payable and $<span id="xdx_906_eus-gaap--AccountsPayableAndOtherAccruedLiabilities_iI_c20250331__srt--CounterpartyNameAxis__custom--MEISellingShareholderMember__us-gaap--TransactionTypeAxis__custom--OtherAmountsDueMember_zwsjrsZxdUsb" title="Other accounts payable">78,302 of other amounts due. On March 4, 2026, the $<span id="xdx_90B_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20260303__20260304__srt--CounterpartyNameAxis__custom--MEISellingShareholderMember__us-gaap--TransactionTypeAxis__custom--AquisitionFeePayableMember_zh30u18ndXjh" title="Debt converted into equity">430,000 owed to Shinto Matthew was converted into equity. The sole shareholder of MEI was appointed as a member of the Board of Directors of the Company upon consummation of the acquisition of MEI. As of March 31, 2026, the Company is obligated to pay for services to Millenium Consultants, Inc., an entity owned by sole selling stockholder of MEI and director, totaling $2,740.

<table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zyBOtcvI7hD6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS (Details - Related party payables)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of related party payables</td><td> </td> <td style="text-align: left"> </td><td id="xdx_495_20260331_zDghSZqVBQh4" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20250331_zuzP3yLQHAxa" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: justify">Related Party Payables:</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_ecustom--RelatedPartyPayablesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--ChiefExecutiveOfficerMember_zkQAj49TvCx6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Payable to Chief Executive Officer</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">31,072</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">6,593</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--RelatedPartyPayablesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_znPlhOF8Xe01" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payable to sole stockholder of Millenium EBS Inc., Director</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,085</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">508,302</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--RelatedPartyPayablesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MilleniumConsultantsIncMember_zS41bCl7CZ6h" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Payable to Millenium Consultants, Inc.</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,740</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">108,933</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--RelatedPartyPayablesCurrent_iI_zZ3H14hwHDbc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">35,897</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">623,828</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

31072 6593 2085 508302 2740 108933 35897 623828 31072 6593

150000

112808

209633

890765

780958

500000

70000

80000

508302

430000

78302

430000

2740

NOTE 8 – COMMITMENTS AND CONTINGENCIES Leases The Company reported the following summary of non-cancellable operating leases in accordance with the provisions of ASC 842 Topic 842 “Leases” as follows: Summary of Non-Cancellable Operating Leases: <table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleOfNonCancellableOperatingLeasesTableTextBlock_zBsajOHvcfij" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details - Non-cancellable operating leases)"> <tr style="vertical-align: bottom; background-color: White"> <td> Schedule of non-cancellable operating leases</td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zuEcSbV7jdd1" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49F_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeLeaseMember_zARBzVmvJJof" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20260331_zNF9MKBhCCyg" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Vehicle</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Office Lease</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingLeaseRightOfUseAsset_iI_d0_zwCWlypwae5h" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; width: 49%; text-align: left">Right-of-use asset, net</td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">–</td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">–</td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">–</td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingLeaseLiabilityCurrent_iI_d0_maOLLz07c_zPmZSYfmB56h" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Current lease liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">50,671</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_d0_maOLLz07c_zoGBximQLAOk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Non-current lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingLeaseLiability_iI_d0_mtOLLz07c_zaWZjedCKfh4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Total operating lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">50,671</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Vehicle On July 12, 2022, the Company executed a non-cancellable operating lease for a vehicle with the lease commencing on July 12, 2022 for a three-year term. The Company paid $10,000 at the execution of the lease which included $<span id="xdx_908_eus-gaap--OperatingLeasePayments_c20220711__20220712__us-gaap--LeaseContractualTermAxis__custom--FirstMonthPaymentMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zVfdQ7a7IuX6">1,793 as first month payment, and $8,207 as vehicle registration, capitalized cost reduction and other handling fees. The Company recorded rent expenses of $24,254 and $24,253 for the years ended March 31, 2025 and 2024, respectively. The lease expires on July 11, 2025. The supplemental balance sheet information related to the vehicle lease is as follows as of March 31, 2026: <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--LeaseCostTableTextBlock_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zTaopMedS0Xj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details - Supplemental balance sheet information - Vehicle)"> <tr style="vertical-align: bottom"> <td> Schedule of supplemental balance sheet information</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zQBAZ7cU4wqk" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Operating Lease</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseRightOfUseAsset_iI_d0_zL1mpWm8rtll" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">Right-of-use asset, net</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseLiabilityCurrent_iI_d0_zlSQJhVmVepg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Current lease liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_d0_zocqcAm2mQ0g" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Non-current lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingLeaseLiability_iI_d0_zRP3qeXVJTY8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Total operating lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Weighted average remaining lease term (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zUSmHffXFDM9" title="Weighted average remaining lease term (years)">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold">Weighted average discount rate per annum</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zOD5lLD9GE75" title="Weighted average discount rate per annum">–</td><td style="text-align: left"> </td></tr> </table> As the lease does not provide an implicit rate, the Company used an incremental borrowing rate based on the information available at the lease commencement date in determining the present value of the lease payment, which is reflective of the specific term of the lease. Anticipated future costs are as follows: <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zXEkkIQhH1Bh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details - Anticipated future costs - Vehicle)"> <tr style="vertical-align: bottom"> <td> Schedule of anticipated future costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zHFrbycGFZI9" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">For the years ending</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Vehicle</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_d0_zTYO17xQIMFl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%">March 31, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_d0_z4SedpcVK1Vd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_d0_zwPnrku6HKC2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: imputed interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiability_iI_d0_zCxmwF2x7119" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Present value of lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> </table> Office Lease – J Plaza On February 2, 2026, the Company entered into a settlement agreement in the amount of $15,000 releasing itself from its contract to lease space from J Plaza at 2716 W. Olympic Blvd, Suite 209, Los Angeles, CA 90060. On April 13, 2023, the Company executed a non-cancellable office space in a retail shopping center, for a monthly base rent of $2,196 and monthly common area maintenance charges of $1,531. The lease commenced on April 13, 2023 and extends for a term of three years and two months. The Company has an option to extend the lease for a period of 36 months after completion of the initial lease term. The Company has not included the extension period in calculating the present value of the lease as it was uncertain it would exercise the extension option. The rent is payable on the first day of each month, commencing either (1) opening of the business after tenant improvements, or (2) sixty days after the lease execution date. The Company made a payment of $<span id="xdx_908_eus-gaap--PaymentsForRent_c20230412__20230413__us-gaap--LeaseContractualTermAxis__custom--OneMonthRentMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeLease2023Member_zUHWD7EZKGj3" title="Payment of rent">8,119 of one-month rent and a security deposit of two months base rent of $<span id="xdx_902_eus-gaap--PaymentsForRent_c20230412__20230413__us-gaap--LeaseContractualTermAxis__custom--SecurityDepositMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeLease2023Member_zhOePKddk42d" title="Payment of rent">4,391. The Company recorded an initial lease liability and right-of-use asset of $70,884 in 2024. The Company recorded rent expenses including common area maintenance of $109,719 and $45,436 for the years ended March 31, 2026 and 2025, respectively. The supplemental balance sheet information related to the office lease is as follows as of March 31, 2026: <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--LeaseCostTableTextBlock_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeLeaseMember_zfD0VEyQvWVa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details - Supplemental balance sheet information - Office lease)"> <tr style="vertical-align: bottom"> <td> Schedule of supplemental balance sheet information</td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeLease2023Member_zyODh3u9Oph3" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Operating Lease</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseRightOfUseAsset_iI_d0_zUcOQcyuJXPe" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; width: 83%; text-align: left">Right-of-use asset, net</td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">–</td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiabilityCurrent_iI_d0_zBUjH6eRazK5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Current lease liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">50,671</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_d0_zDXKfOxWpwW4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Non-current lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OperatingLeaseLiability_iI_d0_zeZa3hjxiBT6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Total operating lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">50,671</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Weighted average remaining lease term (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeLease2023Member_zKktXqxB7Me" title="Weighted average remaining lease term (years)">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold">Weighted average discount rate per annum</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeLeaseMember_zj0jEowf5F15" title="Weighted average discount rate per annum">–%</td><td style="text-align: left"> </td></tr> </table> As the lease does not provide an implicit rate, the Company used an incremental borrowing rate based on the information available at the lease commencement date in determining the present value of the lease payment, which is reflective of the specific term of the lease. Anticipated future costs are as follows: <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeLeaseMember_zdGWWgu1mZa1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details - Anticipated future costs - Office lease)"> <tr style="vertical-align: bottom"> <td>Schedule of anticipated future costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeLeaseMember_zJ0ZeQnCkaZf" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">For the years ending</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Office Lease</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_zPWGq0Z1I0Vj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%">March 31, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">109,719</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_d0_zBxxA20LpMC9" style="vertical-align: bottom; background-color: White"> <td>March 31, 2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">109,719</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_z98UKoKyVLMc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_zEHwuZrri5D5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: imputed interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingLeaseLiability_iI_z2CJ8KHHGJM3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Present value of lease liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table> Office Leases - Others On August 27, 2020, the Company formally executed a month-to-month cancellable operating lease for leasing office space in an executive suite, commencing on September 1, 2020 for $259 per month. The Company paid a security deposit of $259 on September 7, 2020. The monthly rent increased to $279 effective January 1, 2021 and then to $289 effective October 1, 2022. The Company has recorded rent expenses of $3,468 and $3,474 for the years ended March 31, 2025 and 2024, respectively. On October 26, 2020, the Company executed a non-cancellable operating lease agreement for its principal office for a monthly rent of $5,500, with the lease commencing on November 1, 2020 for a period of 12 months. The Company paid a security deposit of $5,500 on October 28, 2020. On November 25, 2021, the Company executed a month-to-month lease for this office facility at a monthly rental of $6,500. The Company has recorded rent expenses of $78,000 and $78,000 for the years ended March 31, 2025 and 2024, respectively. The Company has recorded total rent expense for all above leases of $151,157 and $151,163 for the years ended March 31, 2025 and 2024, respectively. The Company has considered the provisions of ASC 842 Topic 842 “Leases”. The Company has elected not to recognize lease assets and lease liabilities for leases with a term of 12 months or less, as it is permitted to make an accounting policy election. The Company records the rent expense on a straight-line basis ratable over the term of the lease. Employment Agreement On March 10, 2026, the Company entered into an Employment Agreement with Nabil A. Bader which was filed on Form 8-K on March 16, 2026. Mr. Bader, has served as Executive Chairman of Executive Team Company LLC, since 2014. From 2009 to 2013, he served as Executive Chairman and Group CEO of The Mint Corporation LLC, and from 2001 to 2009; he was CEO of Workers Equity Holding LLC, a fintech company. Mr. Bader has over 30 years of management experience in the fintech industry. He attended Monterey College and Santa Monica College. We have not yet established a formal compensation program for Mr. Bader but intend to develop one in the future. On December 1, 2020, the Company entered into an Employment Agreement (the “Agreement”) with its President, CEO, Secretary, and Chairman (the “Officer”). The initial term of the Agreement is for three years and, if written notice is not provided within 90 days of the termination of each term, the term is automatically extended for an additional one-year term. The Agreement may be terminated by either party upon 90 days’ prior written notice. Whether the Agreement is terminated without “Cause,” for “Good Reason,” or for “Cause,” as defined in the Agreement, determines what compensation is owed and when. There is also a 30-day cure period for any termination for “Cause,” as defined in the Agreement. The Agreement contains confidentiality, non-compete, and non-solicitation provisions. Pursuant to the terms of Agreement, Mr. Koh is entitled to bonuses, reimbursement of expenses, a vehicle allowance, four weeks of paid vacation, and other incentives. The Agreement does provide for payments to be made as a result of any “Change in Control,” as defined in the agreement. Pursuant to the Agreement, the Officer is entitled to an annual base salary of $150,000 and that amount is subject to an automatic 10% annual increase on the anniversary date (See Note 7). On March 10, 2026, James Koh resigned from his positions as President, Chief Executive Officer, Chief Financial Officer, Secretary, and Treasurer of BlueOne Technologies, Inc. He maintains his position as our Chairman of the Board of Directors. We have not yet established a formal compensation program for Mr. Koh in his position as our Chairman but intend to develop one in the future. Reseller Agreement with Expanse Financial Technologies, Inc. (“ExpanseFT”) Effective February 27, 2024, the Company entered into an Authorized Reseller Agreement (the “Reseller Agreement”) with ExpanseFT (the “Program Manager”) pursuant to which the Company agreed to be a reseller or an independent sales representative of the Program Manager and its products, and the Program Manager has agreed to support our reselling efforts. The Reseller Agreement does not provide exclusivity and there are no volume sales requirements pertaining to our reselling efforts. The term of the Reseller Agreement is for five (5) years. The Reseller Agreement is renewable by mutual consent of each of the parties for two-year terms unless either party provides written notice to the other party at least 180 days prior to the term of the Reseller Agreement. The Reseller Agreement may be terminated by either party upon a material breach of either party with the non-breaching party providing written notice to the breaching party and the breach remaining uncured with 30 days of the notice. The Reseller Agreement may also be terminated by either party by written notice if either party ceases to carry on as a going concern, becomes the object of the institution of voluntary or involuntary proceedings in bankruptcy, insolvency, or liquidation, makes an assignment for the benefit of creditors, or if a receiver is appointed with respect to all or a substantial part of its assets. The Program Manager shall provide us with prepaid debit and gift cards of requested quantity, create a range of prepaid debit accounts, using banking identification numbers provided to the Program Manager by our issuing bank and produce and deliver plastic card production tape media, including personal identification number (PIN) generation for the range of created prepaid debit accounts. Upon the first loading of value to a prepaid debit account, the Program Manager will create and activate a cardholder account on the Program Manager’s system and create linkage between the cardholder account on ExpanseFT system and our cardholder aggregate settlement account at our issuing bank or another bank. The Company agreed to pay for all new programming outside the scope listed in this agreement such as but not limited to mobile apps, websites back office and the integrations with the sponsoring banks and processors as we go. The Company agreed to pay a one-time commitment fee of $60,000 to initiate the process to establish one banking identification number, including the program setup, integration, API connection and implementation process required to bring the program live. On March 1, 2024, the Company made a payment of $42,500 included in general and administrative expenses on the consolidated statements of operations as research and development expense for the one-time fee for program implementation to the Program Manager towards implementation and customization fees for our program. The Company has a commitment to pay an annual due diligence fee of $5,000 per card program to the Program Manager once the program takes into effect. In addition, the Company is obligated to pay a minimum monthly program management fee to the Program Manager as follows: <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfMinimumMonthlyProgramManagementTableTextBlock_zLWCMckWtUxb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details - Minimum monthly program management)"> <tr style="vertical-align: bottom"> <td>Schedule of minimum monthly program management</td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20260331_zBIVMGwZI4f7" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OtherCommitmentDueInNextTwelveMonths_iI_d0_hus-gaap--OtherCommitmentsAxis__custom--Months0to3Member__us-gaap--TypeOfArrangementAxis__custom--ResellerAgreementMember_zQboYQYv2atb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%">Months 0-3</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OtherCommitmentDueInNextTwelveMonths_iI_d0_hus-gaap--OtherCommitmentsAxis__custom--Months4to12Member__us-gaap--TypeOfArrangementAxis__custom--ResellerAgreementMember_ziRoByGY962" style="vertical-align: bottom; background-color: White"> <td>Months 4 – 12</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OtherCommitmentDueInSecondYear_iI_d0_hus-gaap--TypeOfArrangementAxis__custom--ResellerAgreementMember_zWddxduYnVAe" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Year 2</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherCommitmentDueInThirdYear_iI_d0_hus-gaap--TypeOfArrangementAxis__custom--ResellerAgreementMember_zKBWav9nJyua" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Year 3 and thereafter</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,000</td><td style="text-align: left"> </td></tr> </table> On February 20, 2025, the Company and ExpanseFT mutually agreed to terminate the Agreement because ExpanseFT lost its sponsor bank. Upon termination of the Agreement, Expanse FT refunded the one-time cash fee of $42,500 for program implementation and relieved the Company of all its obligations per the terms of the agreement. This refunded amount was recorded as a credit to research and development expense which is included in general and administrative expenses in the consolidated statements of operations. Legal Costs and Contingencies In the normal course of business, the Company incurs costs to hiring and retain external legal counsel to advise it on regulatory, litigation and other matters. The Company expenses these costs as the related services are received. If a loss is considered probable and the amount can be reasonable estimated, the Company recognizes an expense for the estimated loss. If the Company has the potential to recover a portion of the estimated loss from a third party, the Company makes a separate assessment of recoverability and reduces the estimated loss if recovery is also deemed probable. The Company was not aware of any loss contingencies as of March 31, 2025. Acquisition Payable As discussed in Note 5, the acquisition payable of $<span id="xdx_90E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_c20250313__us-gaap--TypeOfArrangementAxis__custom--StockExchangeAndAcquisitionAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember_z4GQkmJxQVP3" title="Acquisition payable">500,000 was due in 90 days from the acquisition closing date which was March 13, 2025. On March 4, 2026, the $<span id="xdx_903_eus-gaap--DebtConversionOriginalDebtAmount1_c20260303__20260304__us-gaap--TypeOfArrangementAxis__custom--StockExchangeAndAcquisitionAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--MilleniumEBSIncMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShintoMatthewMember_zJDL4qrWKrdg" title="Debt converted into equity">430,000 owed to Shinto Matthew was converted into equity.

<table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleOfNonCancellableOperatingLeasesTableTextBlock_zBsajOHvcfij" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details - Non-cancellable operating leases)"> <tr style="vertical-align: bottom; background-color: White"> <td> Schedule of non-cancellable operating leases</td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zuEcSbV7jdd1" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49F_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeLeaseMember_zARBzVmvJJof" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20260331_zNF9MKBhCCyg" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Vehicle</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Office Lease</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingLeaseRightOfUseAsset_iI_d0_zwCWlypwae5h" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; width: 49%; text-align: left">Right-of-use asset, net</td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">–</td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">–</td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">–</td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingLeaseLiabilityCurrent_iI_d0_maOLLz07c_zPmZSYfmB56h" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Current lease liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">50,671</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_d0_maOLLz07c_zoGBximQLAOk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Non-current lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingLeaseLiability_iI_d0_mtOLLz07c_zaWZjedCKfh4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Total operating lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">50,671</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

50671

10000

1793

8207

24254

24253

2025-07-11

<table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--LeaseCostTableTextBlock_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zTaopMedS0Xj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details - Supplemental balance sheet information - Vehicle)"> <tr style="vertical-align: bottom"> <td> Schedule of supplemental balance sheet information</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zQBAZ7cU4wqk" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Operating Lease</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseRightOfUseAsset_iI_d0_zL1mpWm8rtll" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">Right-of-use asset, net</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseLiabilityCurrent_iI_d0_zlSQJhVmVepg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Current lease liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_d0_zocqcAm2mQ0g" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Non-current lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingLeaseLiability_iI_d0_zRP3qeXVJTY8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Total operating lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Weighted average remaining lease term (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zUSmHffXFDM9" title="Weighted average remaining lease term (years)">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold">Weighted average discount rate per annum</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zOD5lLD9GE75" title="Weighted average discount rate per annum">–</td><td style="text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zXEkkIQhH1Bh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details - Anticipated future costs - Vehicle)"> <tr style="vertical-align: bottom"> <td> Schedule of anticipated future costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zHFrbycGFZI9" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">For the years ending</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Vehicle</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_d0_zTYO17xQIMFl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%">March 31, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_d0_z4SedpcVK1Vd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_d0_zwPnrku6HKC2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: imputed interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiability_iI_d0_zCxmwF2x7119" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Present value of lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> </table>

15000

On April 13, 2023, the Company executed a non-cancellable office space in a retail shopping center, for a monthly base rent of $2,196 and monthly common area maintenance charges of $1,531. The lease commenced on April 13, 2023 and extends for a term of three years and two months. The Company has an option to extend the lease for a period of 36 months after completion of the initial lease term.

8119

4391

70884

109719

45436

<table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--LeaseCostTableTextBlock_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeLeaseMember_zfD0VEyQvWVa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details - Supplemental balance sheet information - Office lease)"> <tr style="vertical-align: bottom"> <td> Schedule of supplemental balance sheet information</td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeLease2023Member_zyODh3u9Oph3" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Operating Lease</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseRightOfUseAsset_iI_d0_zUcOQcyuJXPe" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; width: 83%; text-align: left">Right-of-use asset, net</td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">–</td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiabilityCurrent_iI_d0_zBUjH6eRazK5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Current lease liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">50,671</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_d0_zDXKfOxWpwW4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Non-current lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OperatingLeaseLiability_iI_d0_zeZa3hjxiBT6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Total operating lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">50,671</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Weighted average remaining lease term (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeLease2023Member_zKktXqxB7Me" title="Weighted average remaining lease term (years)">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold">Weighted average discount rate per annum</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeLeaseMember_zj0jEowf5F15" title="Weighted average discount rate per annum">–%</td><td style="text-align: left"> </td></tr> </table>

50671

<table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeLeaseMember_zdGWWgu1mZa1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details - Anticipated future costs - Office lease)"> <tr style="vertical-align: bottom"> <td>Schedule of anticipated future costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeLeaseMember_zJ0ZeQnCkaZf" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">For the years ending</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Office Lease</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_zPWGq0Z1I0Vj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%">March 31, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">109,719</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_d0_zBxxA20LpMC9" style="vertical-align: bottom; background-color: White"> <td>March 31, 2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">109,719</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_z98UKoKyVLMc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_zEHwuZrri5D5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: imputed interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingLeaseLiability_iI_z2CJ8KHHGJM3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Present value of lease liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table>

109719

3468

3474

78000

151157

151163

60000

42500

5000 <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfMinimumMonthlyProgramManagementTableTextBlock_zLWCMckWtUxb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details - Minimum monthly program management)"> <tr style="vertical-align: bottom"> <td>Schedule of minimum monthly program management</td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20260331_zBIVMGwZI4f7" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OtherCommitmentDueInNextTwelveMonths_iI_d0_hus-gaap--OtherCommitmentsAxis__custom--Months0to3Member__us-gaap--TypeOfArrangementAxis__custom--ResellerAgreementMember_zQboYQYv2atb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%">Months 0-3</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OtherCommitmentDueInNextTwelveMonths_iI_d0_hus-gaap--OtherCommitmentsAxis__custom--Months4to12Member__us-gaap--TypeOfArrangementAxis__custom--ResellerAgreementMember_ziRoByGY962" style="vertical-align: bottom; background-color: White"> <td>Months 4 – 12</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OtherCommitmentDueInSecondYear_iI_d0_hus-gaap--TypeOfArrangementAxis__custom--ResellerAgreementMember_zWddxduYnVAe" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Year 2</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherCommitmentDueInThirdYear_iI_d0_hus-gaap--TypeOfArrangementAxis__custom--ResellerAgreementMember_zKBWav9nJyua" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Year 3 and thereafter</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,000</td><td style="text-align: left"> </td></tr> </table>

5000

10000

15000

42500

500000

430000

NOTE 9 – STOCKHOLDERS’ EQUITY The Company’s capitalization at March 31, 2026 and March 31, 2025 was 500,000,000 authorized common shares with a par value of $0.001 per share, and 25,000,000 authorized preferred shares with a par value of $0.001 per share. Common Stock During the year ended March 31, 2026, the Company received a cash consideration of $270,200 from sale of 60,052 shares of its common stock at $4.50 per share. In December 2024, the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20241201__20241231__us-gaap--BusinessAcquisitionAxis__custom--MEIAcquisitionMember_zJcamMy1Aefi" title="Stock issued for acquisition, shares">2,100,000 shares of common stock to the sole owner of MEI in exchange for 60% of the equity interest in MEI (See Note 5). The common stock was valued at $4.00 per share based on the last sale of common shares in the last capital raises at that time. Preferred Stock The Board of Directors, without further approval of its stockholders, is authorized to fix the dividend rights and terms, conversion rights, voting rights, redemption rights, preferences and other rights and restrictions relating to any series. Issuance of shares of preferred stock, while providing flexibility in connection with possible financings, acquisitions and other corporate purposes, could, among other things, adversely affect the voting power of the holders of our Common Stock and other series of Preferred Stock then outstanding. Series A Preferred Stock Of the 25,000,000 authorized preferred shares, 1,000,000 shares have been designated as Series A. There are 292,000 shares issued and outstanding as of March 31, 2026 and 2025, respectively. Liquidation Rights In the event of any liquidation, dissolution or winding up of the Company, either voluntary or involuntary, after setting apart or paying in full the preferential amounts due to Holders of senior capital stock, if any, the Holders of Series A Preferred Stock and parity capital stock, if any, shall be entitled to receive, prior and in preference to any distribution of any of the assets or surplus funds of the Company to the Holders of junior capital stock, including Common Stock, an amount equal to $0.001 per share [the “Liquidation Preference”]. If upon such liquidation, dissolution or winding up of the Company, the assets of the Company available for distribution to the Holders of the Series A Preferred Stock and parity capital stock, if any, shall be insufficient to permit in full the payment of the Liquidation Preference, then all such assets of the Company shall be distributed ratably among the holders of the Series A Preferred Stock and parity capital stock, if any. Neither the consolidation or merger of the Company nor the sale, lease or transfer by the Company of all or a part of its assets shall be deemed liquidation, dissolution or winding up of the Company for purposes of these Liquidation Rights. Stock Splits, Dividends and Distributions If the Company, at any time while any Series A Convertible Preferred Stock is outstanding, (a) shall pay a stock dividend or otherwise make a distribution or distributions on shares of its Common Stock payable in shares of its capital stock (whether payable in shares of its Common Stock or of capital stock of any class), (b) subdivide outstanding shares of Common Stock into a larger number of shares, (c) combine outstanding shares of Common Stock into a smaller number of shares, or (d) issue reclassification of shares of Common Stock for any shares of capital stock of the Company, the conversion ratio, as defined, shall be adjusted by multiplying the number of shares of Common Stock issuable by a fraction of which the numerator shall be the number of shares of Common Stock of the Company outstanding after such event and of which the denominator shall be the number of shares of Common Stock outstanding before such event. Any adjustment made pursuant to this paragraph shall become effective immediately after the record date for the determination of stockholders entitled to receive such dividend or distribution and shall become effective immediately after the effective date in the case of a subdivision, combination or reclassification. Conversion Rights Each share of Series A Preferred Stock is convertible, at the option of the holder, into 1,000 shares of Common Stock. Voting Rights The holders of shares of Series A Convertible Preferred Stock shall be entitled to vote on any and all matters considered and voted upon by the Company’s Common Stock. The holders of the Series A Convertible Preferred Stock shall be entitled to 1,000 (one thousand) votes per share of Common Stock. 2022 Stock Incentive Plan On March 11, 2022, the Board of Directors adopted the 2022 Stock Incentive Plan (the “2022 Plan”). The purposes of the 2022 Plan are (a) to enhance our ability to attract and retain the services of qualified employees, officers, directors, consultants, and other service providers upon whose judgment, initiative and efforts the successful conduct and development of our business largely depends, and (b) to provide additional incentives to such persons or entities to devote their utmost effort and skill to the advancement and betterment of our company, by providing them an opportunity to participate in the ownership of our Company and thereby have an interest in the success and increased value of our Company. The 2022 Plan is administered by our board of directors; however, the board of directors may designate administration of the 2022 Plan to a committee consisting of at least two independent directors. Awards may be made under the 2022 Plan for up to <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20220311__us-gaap--PlanNameAxis__custom--StockIncentivePlan2022Member_zfJqPfOz8Dg9" title="Shares authorized for issuance under the plan">5,000,000 shares of common stock of the Company. Only employees of our Company or of an “Affiliated Company”, as defined in the 2022 Plan, (including members of the board of directors if they are employees of our Company or of an Affiliated Company) are eligible to receive incentive stock options under the 2022 Plan. Employees of our Company or of an Affiliated Company, members of the board of directors (whether or not employed by our company or an Affiliated Company), and “Service Providers”, as defined in the 2022 Plan, are eligible to receive non-qualified options, restricted stock units, and stock appreciation rights under the 2022 Plan. All awards are subject to Section 162(m) of the Internal Revenue Code. As of March 31, 2026 and 2025, <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20260331__us-gaap--PlanNameAxis__custom--StockIncentivePlan2022Member_ztKwdnTvWSCe" title="Shares available for grant"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20250331__us-gaap--PlanNameAxis__custom--StockIncentivePlan2022Member_zCwWzNZjdI63" title="Shares available for grant">4,750,000 shares of common stock awards remain available for issuances pursuant to 2022 Plan. No option awards may be exercisable more than ten years after the date it is granted. In the event of termination of employment for cause, the options terminate on the date of employment is terminated. In the event of termination of employment for disability or death, the optionee or administrator of optionee’s estate or transferee has six months following the date of termination to exercise options received at the time of disability or death. In the event of termination for any other reason other than for cause, disability or death, the optionee has 30 days to exercise his or her options. The 2022 Plan will continue in effect until all the stock available for grant or issuance has been acquired through the exercise of options or grants of shares, or until ten years after its adoption, whichever is earlier. Awards under the 2022 Plan may also be accelerated in the event of certain corporate transactions such as a merger or consolidation or the sale, transfer or other disposition of all or substantially all our assets.

500000000

0.001

25000000

0.001

270200

60052

2100000

25000000

1000000

292000

Each share of Series A Preferred Stock is convertible, at the option of the holder, into 1,000 shares of Common Stock.

The holders of shares of Series A Convertible Preferred Stock shall be entitled to vote on any and all matters considered and voted upon by the Company’s Common Stock. The holders of the Series A Convertible Preferred Stock shall be entitled to 1,000 (one thousand) votes per share of Common Stock.

5000000

4750000

NOTE 10 – INCOME TAXES The Company accounts for income taxes under ASC 740, Income Taxes. The following table presents a reconciliation of the Company's effective income tax rate to the U.S. federal statutory income tax rate for the years ended March 31, 2026 and 2025: <table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zpTxVE1VJQwe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Reconciliation of income taxes)"> <tr style="vertical-align: bottom"> <td style="padding-left: 5pt; font-size: 10pt; text-indent: -5pt">Reconciliation of income tax expense</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2026 Amount</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2026 %</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2025 Amount</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2025 %</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 5pt; width: 40%; font-size: 10pt; text-align: left; text-indent: -5pt">Expected income tax benefit at U.S. federal statutory rate of 21%</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 11%; font-size: 10pt; text-align: right">(860,629</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 11%; font-size: 10pt; text-align: right">21.00%</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 11%; font-size: 10pt; text-align: right">(246,865</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 11%; font-size: 10pt; text-align: right">21.00%</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5pt; font-size: 10pt; text-align: left; text-indent: -5pt">State taxes, net of federal benefit</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(286,000</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">6.98%</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(82,000</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">6.98%</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 5pt; font-size: 10pt; text-align: left; text-indent: -5pt">Other permanent items</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">–</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">–</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">–</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">–</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 5pt; font-size: 10pt; text-align: left; text-indent: -5pt">Change in valuation allowance</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,146,629</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(27.98)%</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">328,865</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(27.98)%</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; padding-left: 5pt; font-size: 10pt; text-align: left; text-indent: -5pt">Income tax expense (benefit)</td><td style="padding-bottom: 2.5pt; font-size: 10pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">–</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; font-size: 10pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">–%</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; font-size: 10pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">–</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; font-size: 10pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">–%</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table> The reconciliation above is based on loss before income taxes of $(4,098,234) and $(1,175,546) for the years ended March 31, 2026 and 2025, respectively. The tax effects of temporary differences that gave rise to significant portions of deferred tax assets and liabilities as of March 31, 2026 and 2025, are as follows: <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zO9m6GqnDB2h" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Deferred tax assets and liabilities)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of deferred tax assets and liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20260331_zInw9R54PF26" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20250331_zEobtAV9wFX4" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredIncomeTaxesAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzXtM_z13MmnBs3m56" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; width: 66%; text-align: left">Net operating loss carryforward</td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">1,835,273</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">974,451</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzXtM_maDTANz7Gr_zxSp9QHaLWld" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Total gross deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,835,273</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">974,451</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANz7Gr_z0WUm0LbiiE2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,835,273</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(974,451</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsNet_iTI_pp0p0_d0_mtDTANz7Gr_zeSuGAYOJSih" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Net deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Deferred income taxes are provided for the tax effects of transactions reported in the financial statements and consist of deferred taxes related primarily to differences between the bases of certain assets and liabilities for financial and tax reporting. The deferred taxes represent the future tax return consequences of those differences, which will either be deductible or taxable when the assets and liabilities are recovered or settled. As of March 31, 2026 and 2025, the Company had accumulated net operating loss carryforwards of approximately $6,154,206 and $4,502,000, respectively, for U.S. federal and Nevada income tax purposes available to offset future taxable income. These loss carryforwards are subject to limitations under applicable tax law, including limitations resulting from changes in ownership. Federal net operating losses generated after 2017 generally do not expire. The Company periodically evaluates the likelihood of realization of its deferred tax assets and adjusts the carrying amount of the deferred tax assets by a valuation allowance to the extent that future realization is not considered more likely than not. Based on the weight of available evidence, including cumulative losses in recent years and expectations regarding future taxable income, the Company determined that it was more likely than not that its deferred tax assets would not be realized as of March 31, 2026 and 2025. Accordingly, the Company has recorded a valuation allowance for 100% of its deferred tax assets. The increase in the valuation allowance during fiscal 2026 was $1,835,273. During the years ended March 31, 2026 and 2025, the Company did not make any cash payments for income taxes. In the ordinary course of business, the Company's income tax returns are subject to examination by various taxing authorities. The Company believes it is more likely than not that its tax positions will be sustained upon examination. Accordingly, the Company has not recorded a liability for unrecognized tax benefits. As of March 31, 2026, tax years 2025, 2024, 2023, and 2022 remain open for examination by the Internal Revenue Service and the Nevada Division of Revenue. The Company has received no notice of audit from the Internal Revenue Service or the Nevada Division of Revenue for any open tax years.

<table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zpTxVE1VJQwe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Reconciliation of income taxes)"> <tr style="vertical-align: bottom"> <td style="padding-left: 5pt; font-size: 10pt; text-indent: -5pt">Reconciliation of income tax expense</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2026 Amount</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2026 %</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2025 Amount</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2025 %</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 5pt; width: 40%; font-size: 10pt; text-align: left; text-indent: -5pt">Expected income tax benefit at U.S. federal statutory rate of 21%</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 11%; font-size: 10pt; text-align: right">(860,629</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 11%; font-size: 10pt; text-align: right">21.00%</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 11%; font-size: 10pt; text-align: right">(246,865</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 11%; font-size: 10pt; text-align: right">21.00%</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5pt; font-size: 10pt; text-align: left; text-indent: -5pt">State taxes, net of federal benefit</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(286,000</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">6.98%</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(82,000</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">6.98%</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 5pt; font-size: 10pt; text-align: left; text-indent: -5pt">Other permanent items</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">–</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">–</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">–</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">–</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 5pt; font-size: 10pt; text-align: left; text-indent: -5pt">Change in valuation allowance</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,146,629</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(27.98)%</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">328,865</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(27.98)%</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; padding-left: 5pt; font-size: 10pt; text-align: left; text-indent: -5pt">Income tax expense (benefit)</td><td style="padding-bottom: 2.5pt; font-size: 10pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">–</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; font-size: 10pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">–%</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; font-size: 10pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">–</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; font-size: 10pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">–%</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table>

-860629

0.2100

-246865

0.2100

286000

-0.0698

82000

-0.0698

1146629

-0.2798

328865

-0.2798

<table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zO9m6GqnDB2h" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Deferred tax assets and liabilities)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of deferred tax assets and liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20260331_zInw9R54PF26" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20250331_zEobtAV9wFX4" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredIncomeTaxesAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzXtM_z13MmnBs3m56" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; width: 66%; text-align: left">Net operating loss carryforward</td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">1,835,273</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">974,451</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzXtM_maDTANz7Gr_zxSp9QHaLWld" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Total gross deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,835,273</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">974,451</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANz7Gr_z0WUm0LbiiE2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,835,273</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(974,451</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsNet_iTI_pp0p0_d0_mtDTANz7Gr_zeSuGAYOJSih" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Net deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1835273

974451

1835273

974451

1835273

974451

6154206

4502000

NOTE 11 – SUBSEQUENT EVENT On May 11, 2026, the Board of Directors of BlueOne Technologies, Inc., a Nevada corporation, approved the engagement of Dylan Floyd Accounting & Consulting (“Dylan Floyd”) as the Company’s independent registered public accounting firm and dismissed Salberg & Company, P.A. (“Salberg”) from that role. A current report on Form 8-K was filed on May 13, 2026. On May 28, 2026, BlueOne Technologies, Inc. filed two separate demand letters against an investor, David Lee for breach of contract under the February 11, 2026 Secured Note and Warrant Purchase Agreement, seeking $500,000 in unpaid funds and retention of the $500,000 partial payment as liquidated damages and defamation. The Company has not yet filed a lawsuit but intends to pursue all available legal remedies, including civil litigation and regulatory referrals (e.g., to the SEC for potential violations of Rule 10b-5). The ultimate outcome of this matter cannot be predicted, and an unfavorable resolution could materially and adversely affect our financial condition, reputation, or ability to raise capital. On May 5, 2026, BlueOne Technologies, Inc. received an email from a former advisor asserting that additional amounts are owed under an advisory relationship with the Company. Management disputes the asserted amounts and, as of the filing date, no litigation has been commenced and no formal legal demand has been received. Management is currently evaluating the matter and has not recorded a liability related to the asserted amounts. No other material legal proceedings are pending against the Company as of the date of this report