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Stockholder’s Equity (Tables)

9 Months Ended

Dec. 31, 2024

Stockholder’S Equity [Abstract]

Schedule of Fair Value of the Warrant, Using the Black-Scholes Model

The key inputs into the Black-Scholes Model variables were as follows at measurement date:

		June 7, 2024
Stock price		$	4.00
Risk-free interest rate			4.46	%
Volatility			56.52	%
Exercise price		$	4.00
Dividend yield		$	-

Schedule of Activities and Status of the Representative’s Warrants

The following table summarizes the Company’s activities and status of the Representative’s Warrants:

		Number of Warrant				Weighted Average Exercise Price				Weighted Average Remaining Term (Years)
Outstanding as of March 31, 2024			-				-				-
Issued			129,375			$	4.00				4.5
Exercised			-				-				-
Forfeited or expired			-				-				-
Outstanding as of December 31, 2024			129,375			$	4.00				4.4

X

- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 718
-SubTopic 10
-Subparagraph (f)(2)
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

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- Definition

Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-1

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