Blueone Card (BCRD) 10-Q 9 Feb 21 2021 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Dec. 31, 2020	Feb. 09, 2021
Cover [Abstract]
Entity Registrant Name	BlueOne Card, Inc.
Entity Central Index Key	0001496690
Document Type	10-Q
Document Period End Date	Dec. 31, 2020
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	true
Entity Common Stock, Shares Outstanding		9,880,075
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021

Condensed Balance Sheets (Unaud

Condensed Balance Sheets (Unaudited) - USD ($)	Dec. 31, 2020	Mar. 31, 2020
Current Assets
Cash	$ 400,213
Prepaid deposits	106,277	8,700
Total Current Assets	506,490	8,700
Property and Equipment, net	174,699	105,018
Total Assets	681,189	113,718
Current Liabilities
Accrued liabilities	13,496	19,181
Related party payables	83,879	56,277
Loan payable, current portion	12,093
Total Current Liabilities	109,468	75,458
Loan Payable	59,564
Total Liabilities	169,032	75,458
Commitments and Contingencies
Stockholders' Equity
Preferred stock, $0.001 par value; 25,000,000 shares authorized, 292,000 shares and 300,000 shares issued and outstanding as of December 31, 2020 and March 31, 2020, respectively	292	300
Common stock, $0.001 par value; 500,000,000 shares authorized, 9,870,075 shares and 19,100 shares issued and outstanding at December 31, 2020 and March 31, 2020, respectively	9,870	19
Subscriptions receivable	(15,000)
Additional paid in capital	1,022,192	371,035
Accumulated deficit	(505,197)	(333,094)
Total Stockholders' Equity	512,157	38,260
Total Liabilities and Stockholders' Equity	$ 681,189	$ 113,718

Condensed Balance Sheets (Una_2

Condensed Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Dec. 31, 2020	Mar. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued	292,000	300,000
Preferred stock, shares outstanding	292,000	300,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	9,870,075	19,100
Common stock, shares outstanding	9,870,075	19,100

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Net Revenues
Operating Expenses
Depreciation	10,526	1,875	28,310	1,875
General and administrative	79,969	20,689	140,857	29,723
Total Operating Expenses	90,494	22,564	169,167	31,598
Loss from Operations	(90,494)	(22,564)	(169,167)	(31,598)
Other Income (Expense)
Interest expense	(1,054)		(2,936)
Total Other Income (Expense)	(1,054)		(2,936)
Loss before Income Taxes	(91,548)	(22,564)	(172,103)	(31,598)
Provision for Income Tax
Net Loss	$ (91,548)	$ (22,564)	$ (172,103)	$ (31,598)
Basic and Diluted Net Loss Per Share	$ (0.01)	$ (1.27)	$ (0.06)	$ (1.86)
Weighted Average Number of Shares Outstanding - Basic and Diluted	8,530,352	17,758	2,890,839	16,987

Condensed Statements of Stockho

Condensed Statements of Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Stock Subscriptions [Member]	Accumulated Deficit [Member]	Total
Begining balance at Mar. 31, 2019		$ 17	$ 237,033		$ (237,320)	$ (270)
Begining balance, shares at Mar. 31, 2019		16,600
Sale of common stock		$ 3	124,997			125,000
Sale of common stock, shares		2,500
Series A Preferred Stock issued in settlement of debt	$ 300		7,267			7,567
Series A Preferred Stock issued in settlement of debt, shares	300,000
Debt forgiveness by related party			1,737			1,737
Net loss					(31,598)	(31,598)
Ending balance at Dec. 31, 2019	$ 300	$ 19	371,034		(268,918)	102,435
Ending balance, shares at Dec. 31, 2019	300,000	19,100
Begining balance at Sep. 30, 2019	$ 300	$ 17	246,037		(246,354)
Begining balance, shares at Sep. 30, 2019	300,000	16,600
Sale of common stock		$ 3	124,997			125,000
Sale of common stock, shares		2,500
Net loss					(22,564)	(22,564)
Ending balance at Dec. 31, 2019	$ 300	$ 19	371,034		(268,918)	102,435
Ending balance, shares at Dec. 31, 2019	300,000	19,100
Begining balance at Mar. 31, 2020	$ 300	$ 19	371,035		(333,094)	38,260
Begining balance, shares at Mar. 31, 2020	300,000	19,100
Sale of common stock		$ 831	644,169			645,000
Sale of common stock, shares		830,600
Issuance of stock to officer as bonus		$ 1,000				1,000
Issuance of stock to officer as bonus, shares		1,000,000
Common stock subscriptions		$ 20	14,980	(15,000)
Common stock subscriptions, shares		20,000
Conversion of convertible preferred stock into common stock	$ (8)	$ 8,000	(7,992)
Conversion of convertible preferred stock into common stock, shares	(8,000)	8,000,000
Fractional shares issued due to reverse stock split
Fractional shares issued due to reverse stock split, shares		375
Net loss					(172,103)	(172,103)
Ending balance at Dec. 31, 2020	$ 292	$ 9,870	1,022,192	(15,000)	(505,197)	512,157
Ending balance, shares at Dec. 31, 2020	292,000	9,870,075
Begining balance at Sep. 30, 2020	$ 292	$ 8,420	592,642		(413,649)	187,705
Begining balance, shares at Sep. 30, 2020	292,000	8,420,075
Sale of common stock		$ 430	414,570			415,000
Sale of common stock, shares		430,000
Issuance of stock to officer as bonus		$ 1,000				1,000
Issuance of stock to officer as bonus, shares		1,000,000
Common stock subscriptions		$ 20	14,980	(15,000)
Common stock subscriptions, shares		20,000
Net loss					(91,548)	(91,548)
Ending balance at Dec. 31, 2020	$ 292	$ 9,870	$ 1,022,192	$ (15,000)	$ (505,197)	$ 512,157
Ending balance, shares at Dec. 31, 2020	292,000	9,870,075

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss	$ (172,103)	$ (31,598)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	28,310	1,875
Stock compensation	1,000
Changes in operating assets and liabilities:
(Increase) in prepaid deposits	(97,577)	(17,400)
Decrease in accrued liabilities	(5,685)
Increase in related party payables	27,602	34,642
Net Cash Used in Operating Activities	(218,453)	(12,481)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for purchase of property and equipment	(19,500)	(112,519)
Net Cash Used in Investing Activities	(19,500)	(112,519)
CASH FLOWS FROM FINANCING ACTIVITIES
Cash proceeds from sale of common stock	645,000	125,000
Cash paid for note payable	(6,834)
Net Cash Provided By Financing Activities	638,166	125,000
Net Increase in Cash	400,213
Cash - Beginning of the Period
Cash - End of the Period	400,213
SUPPLEMENTAL DISCLOSURES OF CASH FLOWS
Cash paid for interest	1,882
cash paid for income taxes
SUPPLEMENTAL DISCLOSURES ON NON-CASH INVESTING AND FINANCING ACTIVITIES:
Purchase of vehicle by execution of a promissory note	78,491
Conversion of preferred stock into common stock	8,000
Issuance of Series A Preferred Stock in debt settlement		7,567
Forgiveness of debt		$ 1,737

Nature of Operations, Basis of

Nature of Operations, Basis of Presentation and Going Concern	9 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations, Basis of Presentation and Going Concern	NOTE 1 – NATURE OF OPERATIONS, BASIS OF PRESENTATION AND GOING CONCERN General The unaudited condensed financial statements of BlueOne Card, Inc. (“BlueOne” or the “Company”) as of December 31, 2020 and for the nine months ended December 31, 2020 and 2019 should be read in conjunction with the financial statements for the year ended March 31, 2020 and 2019, respectively. BlueOne (formerly known as Avenue South Ltd., TBSS International, Inc., or Manneking Inc.), was incorporated on July 6, 2007 under the laws of the state of Nevada. The Company started its business as a retailer and importer of domestic home furnishings from Hong Kong. On September 30, 2011, the Company changed its name to TBSS International, Inc., which was engaged in gold mining and drilling and general construction. On April 26, 2019, Corporate Compliance, LLC filed a re-application for custodianship pursuant to NRS 78.347. The Eighth Judicial District Court of Clark County, Nevada granted custodianship over TBSS International, Inc. to Corporate Compliance, LLC. On October 15, 2019, the Company changed its name to Manneking Inc., and then to BlueCard One, Inc. on June 30, 2020. On October 15, 2019 and on June 30, 2020, the Company effectuated a 1-for-100 reverse stock splits (the “Reverse Splits”) of its issued and outstanding common stock. As a result of the Reverse Splits, each one hundred shares of issued and outstanding prior to the Reverse Splits were converted into one share of common stock (See Note 8). All share and per share numbers in the unaudited condensed financial statements and notes below have been revised retroactively to reflect the Reverse Splits. Risk and Uncertainty Concerning COVID-19 Pandemic In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (COVID-19) as a pandemic which continues to spread throughout the United States and the World. We are currently monitoring the outbreak of COVID-19 and the related business and travel restrictions and changes to behavior intended to reduce its spread. If the coronavirus continues to progress, it could have a material negative impact on our results of operations and cash flow, in addition to the impact on its employees. We have concluded that while it is reasonably possible that the virus could have a negative impact on the results of operations, the specific impact is not readily determinable as of the date of these financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis of Presentation The interim condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and include the accounts of the Company. The preparation of interim condensed financial statements requires management to make assumptions and estimates that impact the amounts reported. The interim condensed financial statements and accompanying notes are the representations of the Company’s management, who is responsible for their integrity and objectivity. These interim condensed financial statements, reflect all adjustments, consisting of normal recurring accruals, necessary for a fair presentation of the Company’s results of operations, financial position and cash flows for the interim periods ended December 31, 2020 and 2019; however, certain information and footnote disclosures normally included in our audited annual financial statements, as included in the Company’s interim condensed financial statements, have been condensed or omitted pursuant to such SEC rules and regulations and accounting principles applicable for interim periods. It is important to note that the Company’s results of operations and cash flows for interim periods are not necessarily indicative of the results of operations and cash flows to be expected for a full fiscal year or any other interim period. Going Concern The Company demonstrates adverse conditions that raise substantial doubt about the Company’s ability to continue as a going concern. The Company has not yet generated any revenue and has suffered operating losses since July 6, 2007 (Inception Date) to date and allow it to continue as a going concern. 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 profitable operations. The Company incurred a net loss of $172,103 for the nine months ended December 31, 2020, used net cash flows in operating activities of $218,453, and has an accumulated deficit of $505,197 as of December 31, 2020. These factors, among others, raise a substantial doubt regarding the Company’s ability to continue as a going concern. If the Company is unable to obtain adequate capital, it could be forced to cease operations. The interim condensed 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.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of condensed 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, accounts payable, accrued liabilities and payable to related party. 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 the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. 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 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 December 31, 2020 and March 31, 2020, respectively. 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 five to seven 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. Long-lived Assets In accordance with Accounting Standards Codification (“ASC”) ASC 360, “ Property, Plant, and Equipment Earnings (Loss) Per Common Share The Company computes earnings (loss) per share in accordance with ASC 260, “ Earnings per Share” 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 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 consider it to be, or contain, a lease. The Company records a right-of-use asset and a corresponding lease liability based on the present value of the minimum lease payments. The lease term used in the calculation of right-of-use assets and lease liabilities include renewal and termination options that are reasonably certain to be exercised. Leases with an initial term of twelve months or less are not recorded on the balance sheet and the related lease expense is recognized on a straight-line basis over the lease term. Our leases do not provide an implicit borrowing rate, and we estimate the Company’s incremental borrowing rate to discount the lease payments based on information available at lease commencement. Fair value of Financial Instruments and Fair Value Measurements ASC 820, “ Fair Value Measurements and Disclosures”, 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 prepaid deposits and accrued liabilities. 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. 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” The Company accounts for employee stock-based compensation in accordance with the guidance of ASC Topic 718, “ Compensation—Stock Compensation”. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “ Income Taxes” The Company follows the provisions of ASC 740-10, “ Accounting for Uncertain Income Tax Positions Recent Accounting Pronouncements In August 2018, the Financial Accounting Standards Board (“FASB”) issued ASU 2018-13, “ Changes to the Disclosure Requirements for Fair Value Measurement Fair Value Measurement In December 2019, the FASB issued Accounting Standards Update (“ASU”) ASU 2019-12, “ Simplifying the Accounting for Income Taxes

Prepaid Deposits

Prepaid Deposits	9 Months Ended
	Dec. 31, 2020
Prepaid Deposits
Prepaid Deposits	NOTE 3 – PREPAID DEPOSITS Prepaid deposits consisted of advance deposit paid for the purchase of debit cards and advance rents for the Company’s office facilities, were $106,277 and $8,700 at December 31, 2020 and March 31, 2020, respectively (See Note 6).

Property and Equipment

Property and Equipment	9 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment, stated at cost, consisted of the following: Estimated Life December 31, 2020 March 31, 2020 Furniture and Fixtures 5 years $ 112,519 $ 112,519 Vehicles 5 years 97,991 - Less: Accumulated depreciation (35,811 ) (7,501 ) Total $ 174,699 $ 105,018 Depreciation expense amounted to $10,526 and $1,875 for three months ended December 31, 2020, and $28,310 and $1,875 for the nine months ended December 31, 2020 and 2019, respectively.

Loan Payable

Loan Payable	9 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Loan Payable	NOTE 5 – LOAN PAYABLE On June 16, 2020, the Company entered into a financing arrangement to purchase a vehicle, and obtained a loan of $78,491, payable over a term of 72 months, interest bearing at 3.99%, with a monthly payment of principal and interest of $1,228. December 31, 2020 March 31, 2020 (Unaudited) Loan payable $ 71,657 $ - Less: Current portion (12,093 ) - Loan Payable - Non-current portion $ 59,564 $ - The amount of loan payments due in the next five years ended March 31, are as follows: 2021 (Remainder) $ 2,987 2022 12,212 2023 12,699 2024 13,231 2025 13,762 Thereafter 16,766 Total $ 71,657 The Company recorded interest expense on the loan of $732 and $0 for the three months ended December 31, 2020 and 2019, and $1,760 and $0 for the nine months ended December 31, 2020 and 2019, respectively.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 6 – RELATED PARTY TRANSACTIONS The Company’s former Chief Executive Officer (“Former Officer”) loaned the Company $7,567 as of July 31, 2019 for it to pay the costs and expenses necessary to revive the Company’s business operations and to reinstate the Company’s charter with the State of Nevada, settling all past due accounts with the Company’s transfer agent and legal fees. On July 31, 2019, the Company issued 300,000 shares of Series A preferred stock to an entity affiliated with the Former Officer (“Affiliate”) in consideration for the loans totaling $7,567 (NOTE 8). The Former Officer loaned additional funds to the Company totaling $1,737 which were forgiven by the Former Officer as of September 30, 2019. On October 7, 2019, the Affiliate entered into a private transaction with the Company’s Chief Executive Officer (“CEO”) to sell 300,000 shares of Series A preferred stock. The Company’s CEO, from time to time, provided advances to the Company for its working capital needs. The Company has recorded a payable to the CEO of $83,879 and $56,277 at December 31, 2020 and at March 31, 2020, respectively. The funds advanced are unsecured, non-interest bearing, and due on demand.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 7 – COMMITMENTS AND CONTINGENCIES Office Lease On October 30, 2019, the Company executed a non-cancellable operating lease for its principal office for a monthly rent of $8,700, with the lease, commencing November 1, 2019 for a period of 6 months and maturing on April 30, 2020. The Company paid a security deposit of $8,700 at the inception of the lease. The Company terminated the operating lease on April 30, 2020. The Company has recorded rent expense of $0 and $17,400 for this operating lease for its principal office for the three months ended December 31, 2020 and 2019, and $8,700 and $17,400 for the nine months ended December 31, 2020 and 2019, respectively. 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 Company paid the same rent for the months of July 2020 and August 2020 pursuant to a verbal agreement. The Company has recorded rent expense of $777 and $0 for the three months ended December 31, 2020 and 2019, and $1,554 and $0, for the nine months ended December 31, 2020 and 2019, 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 $5,5000 on October 28, 2020. The Company has recorded rent expense of $11,000 and $0 for the three months ended December 31, 2020 and 2019, and $11,000 and $0 for the nine months ended December 31, 2020 and 2019, respectively. The Company has recorded total rent expense of $11,777 and $17,400 for the three months ended December 31, 2020 and 2019, and $21,254 and $17,400 for the nine months ended December 31, 2020 and 2019, respectively. Rent commitments of the Company for the years ended: March 31, 2021 $ 16,500 March 31, 2022 38,500 March 31, 2023 - March 31, 2024 - March 31, 2025 - Total $ 55,000 Legal Costs and Contingencies In the normal course of business, the Company incurs costs to hire 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 December 31, 2020 and March 31, 2020, respectively.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Stockholders' Equity	NOTE 8 – STOCKHOLDERS’ EQUITY The Company’s capitalization at December 31, 2020 and March 31, 2020 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. On October 15, 2019 and June 30, 2020, the Company effectuated reverse stock splits (the “Reverse Splits”) of its issued and outstanding common stock. As a result of the Reverse Splits, each 100 shares of common stock issued and outstanding prior to the Reverse Splits were converted into one (1) common stock. All share and per share numbers in these financial statements have been revised retroactively to take into account this Reverse Split. Common Stock On April 25, 2020, an investor executed a stock subscription agreement to purchase 60,000 shares of common stock of the Company at $0.50 per share. The investor paid $30,000 to the Company on April 25, 2020. The Company has issued 60,000 shares of common stock to the investor on April 28, 2020. On September 1, 2020, an investor executed a stock subscription agreement to purchase 400,000 shares of common stock of the Company at $0.50 per share. The investor paid $200,000 to the Company on September 1, 2020. The Company has issued 100,000 shares of common stock to the investor on September 9, 2020, and the remaining 300,000 shares of common stock on September 15, 2020. On September 4, 2020, the Company recorded issuance of 375 shares of common stock as fractional shares issued to the investors due to the rounding up of the common shares as a result of the reverse stock split. On September 30, 2020, the Chief Executive Officer of the Company converted 8,000 shares of issued and outstanding preferred stock of the Company into 8,000,000 shares of common stock pursuant to the conversion terms of its Certificate of Designation filed with the Secretary of State of Nevada. On December 1, 2020, the Company entered into an employment agreement with its Chief Executive Officer for a three-year term, for an annual compensation of $150,000. On December 22, 2020, the Company issued 1,000,000 shares of its common stock as an inducement (sign on bonus) to enter into the employment agreement. On December 9, 2020, the Company sold issued 30,000 shares of its common stock to an investor at purchase of $0.50 per share, and received a cash consideration of $15,000. The Company issued the common shares to the investor on December 22, 2020. On December 21, 2020, the Company sold 10,000 shares of its common stock to an investor at a purchase price of $0.50 per share for a consideration of $5,000. The investor executed the stock subscription agreement on December 21, 2020. The Company issued the 10,000 common shares on December 22, 2020, and recorded the stock issuances of $5,000 as subscriptions receivable as of December 31, 2020. On December 23, 2020, the Company sold 10,000 shares of its common stock to an investor at a purchase price of $1.00 per share for a consideration of $10,000. The investor executed the stock subscription agreement on December 23, 2020. The Company issued the 10,000 common shares on December 29, 2020, and recorded the stock issuances of $10,000 as subscriptions receivable as of December 31, 2020. On December 23, 2020, the Company sold 100,000 shares of its common stock to an investor at a purchase price of $1.00 per share, and received a cash consideration of $100,000. The Company issued the common shares to the investor on December 29, 2020. On December 23, 2020, the Company sold 300,000 shares of its common stock to an investor at a purchase price of $1.00 per share, and received a cash consideration of $300,000. The Company issued the common shares to the investor on December 29, 2020. As a result of all common stock issuances, the total issued and outstanding shares of common stock were 9,870,075 and 19,100 shares as of December 31, 2020 and March 31, 2020, respectively. 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, liquidation preferences and other rights and restrictions relating to any series. Issuances 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 There are 1,000,000 shares of Series A Preferred Stock designated and 292,000 shares issued and outstanding as of December 31, 2020 and 300,000 shares as of March 31, 2020, respectively. Liquidation Preference In the event of any liquidation, dissolution or winding up of the Company, either voluntarily or involuntarily, the holders of Series A Preferred Stock are entitled to receive, prior and in preference to any distribution of any of the assets or surplus finds of the Company to the holders of junior capital stock, including the Common Stock. Dividends The holders of Series A Preferred Stock are not entitled to any dividends. 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 Each share of Series A Preferred Stock is entitled to 1,000 votes per share and is entitled to vote on any matter with the holders of Common Stock. On September 30, 2020, the Company cancelled 8,000 shares of Series A preferred stock pursuant to the conversion terms of its Certificate of Designation filed with the Secretary of State of Nevada. The cancelled preferred stock was converted into 8,000,000 shares of common stock per the conversion terms. Asa result of all preferred stock issuances, the total issued and outstanding shares of preferred stock were 292,000 and 300,000 shares as of December 31, 2020 and March 31, 2020, respectively.

Subsequent Events

Subsequent Events	9 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	NOTE 9 – SUBSEQUENT EVENTS Management has evaluated subsequent events through the date of this Report, the date the financial statements were available to be issued, noting the following items that would impact the accounting for events or transactions in the current period or require additional disclosure. On January 6, 2021, the Company received $5,000 from an investor for the sale of 10,000 shares of common stock on December 21, 2020. Between January 20, 2021 and January 26, 2021, the Company received $10,000 from an investor for the sale of 10,000 shares of common stock on December 23, 2020. On January 11, 2021, the Company received $10,000 from an investor for the sale of 10,000 shares of common stock. The investor executed the stock subscription agreement on January 8, 2021. The Company issued the common shares to the investor on January 20, 2021.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of condensed 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, accounts payable, accrued liabilities and payable to related party. 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 the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. 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	Cash and Cash Equivalents The Company considers all highly liquid instruments with 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 December 31, 2020 and March 31, 2020, respectively.
Property and Equipment	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 five to seven 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.
Long-lived Assets	Long-lived Assets In accordance with Accounting Standards Codification (“ASC”) ASC 360, “ Property, Plant, and Equipment
Earnings (Loss) Per Common Share	Earnings (Loss) Per Common Share The Company computes earnings (loss) per share in accordance with ASC 260, “ Earnings per Share”
Leases	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 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 consider it to be, or contain, a lease. The Company records a right-of-use asset and a corresponding lease liability based on the present value of the minimum lease payments. The lease term used in the calculation of right-of-use assets and lease liabilities include renewal and termination options that are reasonably certain to be exercised. Leases with an initial term of twelve months or less are not recorded on the balance sheet and the related lease expense is recognized on a straight-line basis over the lease term. Our leases do not provide an implicit borrowing rate, and we estimate the Company’s incremental borrowing rate to discount the lease payments based on information available at lease commencement.
Fair value of Financial Instruments and Fair Value Measurements	Fair value of Financial Instruments and Fair Value Measurements ASC 820, “ Fair Value Measurements and Disclosures”, 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 prepaid deposits and accrued liabilities. 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.
Stock-based Compensation	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” The Company accounts for employee stock-based compensation in accordance with the guidance of ASC Topic 718, “ Compensation—Stock Compensation”.
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “ Income Taxes” The Company follows the provisions of ASC 740-10, “ Accounting for Uncertain Income Tax Positions
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2018, the Financial Accounting Standards Board (“FASB”) issued ASU 2018-13, “ Changes to the Disclosure Requirements for Fair Value Measurement Fair Value Measurement In December 2019, the FASB issued Accounting Standards Update (“ASU”) ASU 2019-12, “ Simplifying the Accounting for Income Taxes

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment, stated at cost, consisted of the following: Estimated Life December 31, 2020 March 31, 2020 Furniture and Fixtures 5 years $ 112,519 $ 112,519 Vehicles 5 years 97,991 - Less: Accumulated depreciation (35,811 ) (7,501 ) Total $ 174,699 $ 105,018

Loan Payable (Tables)

Loan Payable (Tables)	9 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Schedule of Loan Payable	December 31, 2020 March 31, 2020 (Unaudited) Loan payable $ 71,657 $ - Less: Current portion (12,093 ) - Loan Payable - Non-current portion $ 59,564 $ -
Schedule of Maturities of Loan Payments	The amount of loan payments due in the next five years ended March 31, are as follows: 2021 (Remainder) $ 2,987 2022 12,212 2023 12,699 2024 13,231 2025 13,762 Thereafter 16,766 Total $ 71,657

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Summary of Rent Commitments	Rent commitments of the Company for the years ended: March 31, 2021 $ 16,500 March 31, 2022 38,500 March 31, 2023 - March 31, 2024 - March 31, 2025 - Total $ 55,000

Nature of Operations, Basis o_2

Nature of Operations, Basis of Presentation and Going Concern (Details Narrative) - USD ($)	Jun. 30, 2020	Oct. 15, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Reverse stock splits	The Company effectuated a 1-for-100 reverse stock splits (the "Reverse Splits") of its issued and outstanding common stock. As a result of the Reverse Splits, each one hundred shares of issued and outstanding prior to the Reverse Splits were converted into one share of common stock (See Note 8).	The Company effectuated a 1-for-100 reverse stock splits (the "Reverse Splits") of its issued and outstanding common stock. As a result of the Reverse Splits, each one hundred shares of issued and outstanding prior to the Reverse Splits were converted into one share of common stock (See Note 8).
Net loss			$ (91,548)	$ (22,564)	$ (172,103)	$ (31,598)
Net cash flows in operating activities					218,453	$ 12,481
Accumulated deficit			$ (505,197)		$ (505,197)		$ (333,094)

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	9 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2020
Cash equivalents
Impairment loss of long-lived assets
Income tax benefit likely, description	More than 50 percent.
Minimum [Member]
Property and equipment estimated useful lives	P5Y
Maximum [Member]
Property and equipment estimated useful lives	P7Y

Prepaid Deposits (Details Narra

Prepaid Deposits (Details Narrative) - USD ($)	Dec. 31, 2020	Mar. 31, 2020
Prepaid Deposits
Prepaid deposits	$ 106,277	$ 8,700

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 10,526	$ 1,875	$ 28,310	$ 1,875

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	9 Months Ended
	Dec. 31, 2020	Mar. 31, 2020
Less: Accumulated depreciation	$ (35,811)	$ (7,501)
Total	174,699	105,018
Furniture and Fixtures [Member]
Property and equipment, gross	$ 112,519	112,519
Property and equipment, estimated useful lives	P5Y
Vehicles [Member]
Property and equipment, gross	$ 97,991
Property and equipment, estimated useful lives	P5Y

Loan Payable (Details Narrative

Loan Payable (Details Narrative) - USD ($)	Jun. 16, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2020
Loans payable		$ 71,657		$ 71,657
Interest expenses		$ 732	$ 0	$ 1,760	$ 0
Financing Arrangement [Member]
Loans payable	$ 78,491
Debt term	72 months
Debt interest rate	3.99%
Debt monthly payment	$ 1,228

Loan Payable - Schedule of Loan

Loan Payable - Schedule of Loan Payable (Details) - USD ($)	Dec. 31, 2020	Mar. 31, 2020
Debt Disclosure [Abstract]
Loan payable	$ 71,657
Less: Current portion	(12,093)
Loan Payable - Non-current portion	$ 59,564

Loan Payable - Schedule of Matu

Loan Payable - Schedule of Maturities of Loan Payments (Details)	Dec. 31, 2020USD ($)
Debt Disclosure [Abstract]
2021 (Remainder)	$ 2,987
2022	12,212
2023	12,699
2024	13,231
2025	13,762
Thereafter	16,766
Total	$ 71,657

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Dec. 29, 2020	Dec. 22, 2020	Sep. 04, 2020	Oct. 07, 2019	Sep. 30, 2019	Jul. 31, 2019	Dec. 31, 2020	Mar. 31, 2020
Loans payable							$ 71,657
Number of shares of common stock	10,000	10,000	375
Former Chief Executive Officer [Member]
Loans payable						$ 7,567
Additional funds					$ 1,737
Related party payables							$ 83,879	$ 56,277
Former Chief Executive Officer [Member] | Series A Preferred Stock [Member]
Loans payable						$ 7,567
Number of shares of common stock						300,000
Number of sale of shares				300,000

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) - USD ($)	Aug. 26, 2020	Oct. 30, 2019	Aug. 27, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Oct. 28, 2020	Sep. 07, 2020
Rent expenses	$ 5,500	$ 8,700	$ 259	$ 0	$ 17,400	$ 8,700	$ 17,400
Security deposit		$ 8,700						$ 55,000	$ 259
Total rent expenses				11,777	17,400	21,254	17,400
Verbal Agreement [Member]
Rent expenses				777	0	1,554	0
Operating Lease Agreement [Member]
Rent expenses				$ 11,000	$ 0	$ 11,000	$ 0

Commitments and Contingencies -

Commitments and Contingencies - Summary of Rent Commitments (Details)	Dec. 31, 2020USD ($)
Commitments and Contingencies Disclosure [Abstract]
March 31, 2021	$ 16,500
March 31, 2022	38,500
March 31, 2023
March 31, 2024
March 31, 2025
Total	$ 55,000

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	Dec. 29, 2020	Dec. 23, 2020	Dec. 23, 2020	Dec. 23, 2020	Dec. 22, 2020	Dec. 22, 2020	Dec. 21, 2020	Dec. 09, 2020	Dec. 01, 2020	Sep. 30, 2020	Sep. 15, 2020	Sep. 09, 2020	Sep. 04, 2020	Sep. 01, 2020	Jun. 30, 2020	Apr. 28, 2020	Apr. 25, 2020	Oct. 15, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2020
Common stock, shares authorized																			500,000,000		500,000,000		500,000,000
Common stock, par value																			$ 0.001		$ 0.001		$ 0.001
Preferred stock, shares authorized																			25,000,000		25,000,000		25,000,000
Preferred stock, par value																			$ 0.001		$ 0.001		$ 0.001
Reverse stock splits															The Company effectuated a 1-for-100 reverse stock splits (the "Reverse Splits") of its issued and outstanding common stock. As a result of the Reverse Splits, each one hundred shares of issued and outstanding prior to the Reverse Splits were converted into one share of common stock (See Note 8).			The Company effectuated a 1-for-100 reverse stock splits (the "Reverse Splits") of its issued and outstanding common stock. As a result of the Reverse Splits, each one hundred shares of issued and outstanding prior to the Reverse Splits were converted into one share of common stock (See Note 8).
Number of shares of common stock	10,000					10,000							375
Number of shares of common stock, value																			$ 415,000	$ 125,000	$ 645,000	$ 125,000
Subscriptions receivable																			$ 15,000		$ 15,000
Common stock, shares issued																			9,870,075		9,870,075		19,100
Common stock, shares outstanding																			9,870,075		9,870,075		19,100
Preferred stock, shares issued																			292,000		292,000		300,000
Preferred stock, shares outstanding																			292,000		292,000		300,000
Series A Preferred Stock [Member]
Preferred stock, shares authorized																			1,000,000		1,000,000		1,000,000
Conversion of stock, shares issued										8,000,000
Number of shares cancelled										8,000
Preferred stock, shares issued																			292,000		292,000		300,000
Preferred stock, shares outstanding																			292,000		292,000		300,000
Conversion of stock, description																					Each share of Series A Preferred Stock is convertible, at the option of the holder, into 1,000 shares of Common Stock.
Voting rights, description																					Each share of Series A Preferred Stock is entitled to 1,000 votes per share and is entitled to vote on any matter with the holders of Common Stock.
Investor One [Member]
Subscriptions receivable																			$ 5,000		$ 5,000
Investor Two [Member]
Subscriptions receivable																			$ 10,000		$ 10,000
Common Stock [Member]
Number of shares of common stock																			430,000	2,500	830,600	2,500
Number of shares of common stock, value																			$ 430	$ 3	$ 831	$ 3
Investor [Member]
Number of shares of common stock																60,000
Investor [Member] | Common Stock [Member]
Number of sale of shares		10,000					10,000	30,000
Sale of stock price		$ 1	$ 1	$ 1			$ 0.50	$ 0.50
Cash consideration		$ 10,000					$ 5,000	$ 15,000
Chief Executive Officer [Member]
Converted shares										8,000
Conversion of stock, shares issued										8,000,000
Investor One [Member] | Common Stock [Member]
Number of sale of shares			100,000				10,000
Sale of stock price		$ 1	$ 1	$ 1
Cash consideration			$ 100,000
Investor Two [Member] | Common Stock [Member]
Number of sale of shares		300,000		10,000
Sale of stock price		$ 1	$ 1	$ 1
Cash consideration		$ 300,000
Stock Subscription Agreement [Member] | Investor [Member]
Number of shares of common stock											300,000	100,000		400,000			60,000
Stock price per share														$ 0.50			$ 0.50
Number of shares of common stock, value														$ 200,000			$ 30,000
Employment Agreement [Member]
Number of shares of common stock					1,000,000
Employment Agreement [Member] | Chief Executive Officer [Member]
Debt term									3 years
Annual compensation									$ 150,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Common Stock [Member] - USD ($)	Jan. 26, 2021	Jan. 11, 2021	Jan. 06, 2021	Dec. 23, 2020	Dec. 23, 2020	Dec. 23, 2020	Dec. 21, 2020	Dec. 09, 2020
Investor One [Member]
Cash consideration				$ 100,000
Number of sale of shares				100,000			10,000
Investor Two [Member]
Cash consideration						$ 300,000
Number of sale of shares					10,000	300,000
Investor [Member]
Cash consideration						$ 10,000	$ 5,000	$ 15,000
Number of sale of shares						10,000	10,000	30,000
Subsequent Event [Member] | Investor One [Member]
Cash consideration			$ 5,000
Subsequent Event [Member] | Investor Two [Member]
Cash consideration	$ 10,000
Subsequent Event [Member] | Investor [Member]
Cash consideration		$ 10,000
Number of sale of shares		10,000