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INCOME TAXES (Tables)

12 Months Ended

Mar. 31, 2025

Income Taxes

SCHEDULE OF INCOME TAX BENEFIT EXPENSE

Components of income tax (benefit) expense were as follows:

 SCHEDULE OF INCOME TAX BENEFIT EXPENSE 

		March 31, 2025				March 31, 2024
			Year Ended March 31, 2025				Year Ended March 31, 2024
Current		$	-			$	-
Deferred			-				-
Total income tax (benefit) expense		$	-			$	-

SCHEDULE OF RECONCILIATION OF INCOME TAXES

The following is a reconciliation of the federal statutory rate to the Company’s effective income tax rate:

 SCHEDULE OF RECONCILIATION OF INCOME TAXES 

			Year Ended March 31, 2025				Year Ended March 31, 2024
			Year Ended March 31, 2025				Year Ended March 31, 2024
Statutory rate			21.0	%			21.0	%
Change in valuation allowance			(21.1	)			(13.9	)
Foreign tax differential			(1.2	)			(1.2	)
Permanent differences			1.3				(5.9	)
Effective rate			0.0	%			0.0	%

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The tax effects of temporary cumulative differences which give rise to deferred tax assets and liabilities are summarized as follows:

 SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES 

		March 31, 2025				March 31, 2024
Deferred tax liabilities:
Fixed and intangible assets		$	175			$	113
Inventory			-				-
Total deferred tax liabilities			175				113
Deferred tax assets:
Tax loss carryforward			10,284				7,312
Stock compensation expense			815				535
IPO expenses			163				163
Valuation allowance			(11,087	)			(7,897	)
Total deferred tax assets			175				113
Deferred tax assets, net		$	-			$	-

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-9

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A

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-SubTopic 10
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-Section 50
-Paragraph 12
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