Blueone Card (BCRD) 10-Q 11 Aug 22 2023 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Jun. 30, 2022	Aug. 11, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2022
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--03-31
Entity File Number	000-56060
Entity Registrant Name	BlueOne Card, Inc.
Entity Central Index Key	0001496690
Entity Tax Identification Number	26-0478989
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	4695 MacArthur Court
Entity Address, Address Line Two	Suite 1100
Entity Address, City or Town	Newport Beach
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92660
City Area Code	(800)
Local Phone Number	210-9755
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		10,278,861

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Jun. 30, 2022	Mar. 31, 2022
Current Assets
Cash	$ 121,549	$ 41,318
Prepaid deposits	294,206	270,506
Total Current Assets	415,755	311,824
Property and Equipment, net	123,901	135,285
Total Assets	539,656	447,109
Current Liabilities
Accounts payable and accrued liabilities	39,491	39,098
Related party payables	317,136	240,012
Customer deposits	20,000	20,000
Loan payable, current portion	12,836	12,699
Total Current Liabilities	389,463	311,809
Loan payable, non-current portion	40,496	43,759
Total Liabilities	429,959	355,568
Commitments and Contingencies
Stockholders’ Equity
Preferred stock, $0.001 par value; 25,000,000 shares authorized, 292,000 shares issued and outstanding as of June 30, 2022 and March 31, 2022, respectively	292	292
Common stock, $0.001 par value; 500,000,000 shares authorized, 10,278,861 and 9,890,075 shares issued and outstanding at June 30, 2022 and March 31, 2022, respectively	10,279	9,980
Additional paid in capital	1,643,283	1,221,082
Accumulated deficit	(1,544,157)	(1,139,813)
Total Stockholders’ Equity	109,697	91,541
Total Liabilities and Stockholders’ Equity	$ 539,656	$ 447,109

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2022	Mar. 31, 2022
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	292,000
Preferred stock, shares outstanding	292,000	292,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	10,278,861	9,890,075
Common stock, shares outstanding	10,278,861	9,890,075

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Income Statement [Abstract]
Revenues
Cost of sales
Gross Profit
Operating Expenses
Legal and filing fees	17,251	5,327
Rent	20,337	17,337
General and administrative	365,332	85,394
Total Operating Expenses	402,920	108,058
Loss from Operations	(402,920)	(108,058)
Other Income (Expense)
Interest expense	(1,424)	(724)
Total Other Income (Expense)	(1,424)	(724)
Loss before Income Taxes	(404,344)	(108,782)
Provision for Income Tax
Net Loss	$ (404,344)	$ (108,782)
Basic and Diluted Net Loss Per Share	$ (0.04)	$ (0.01)
Weighted Average Number of Shares Outstanding - Basic and Diluted	10,228,696	9,890,075

Condensed Statements of StockHo

Condensed Statements of StockHolders' Equity (Deficit) (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Mar. 31, 2021	$ 292	$ 9,890	$ 1,042,172	$ (608,986)	$ 443,368
Balance, shares at Mar. 31, 2021	292,000	9,890,075
Net loss				(108,782)	(108,782)
Balance at Jun. 30, 2021	$ 292	$ 9,890	1,042,172	(717,768)	334,586
Balance, shares at Jun. 30, 2021	292,000	9,890,075
Balance at Mar. 31, 2022	$ 292	$ 9,980	1,221,082	(1,139,813)	91,541
Balance, shares at Mar. 31, 2022	292,000	9,979,575
Sale of common stock		$ 49	172,451		172,500
Sale of common stock, shares		49,286
Issuance of common stock for services		$ 250	249,750		250,000
Issuance of common stock for services, shares		250,000
Net loss				(404,344)	(404,344)
Balance at Jun. 30, 2022	$ 292	$ 10,279	$ 1,643,283	$ (1,544,157)	$ 109,697
Balance, shares at Jun. 30, 2022	292,000	10,278,861

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Cash Flows From Operating Activities:
Net loss	$ (404,344)	$ (108,782)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	11,384	10,525
Stock compensation expense	250,000
Changes in operating assets and liabilities:
(Increase) in prepaid deposits	(23,700)	(1,228)
Increase (decrease) in accrued liabilities	393	(6,327)
Increase in related party payables	77,124	33,082
Net Cash Used In Operating Activities	(89,143)	(72,730)
Cash Flows From Investing Activities:
Cash paid for purchase of property and equipment
Net Cash Used In Investing Activities
Cash Flows From Financing Activities:
Cash proceeds from sale of common stock	172,500
Cash paid for loan payable	(3,126)	(3,003)
Net Cash Provided By (Used In) Financing Activities	169,374	(3,003)
Net Increase (Decrease) in Cash	80,231	(75,733)
Cash - Beginning of the Period	41,318	340,502
Cash - End of the Period	121,549	264,769
Supplemental Disclosures of Cash Flows
Cash paid for interest	1,424	724
Cash paid for income taxes

NATURE OF OPERATIONS, BASIS OF

NATURE OF OPERATIONS, BASIS OF PRESENTATION AND GOING CONCERN	3 Months Ended
	Jun. 30, 2022
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 June 30, 2022 and for the three months ended June 30, 2022 and 2021 should be read in conjunction with the financial statements for the years ended March 31, 2022 and 2021, 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 Nevada Revised Statutes 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. 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 unaudited 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. For purposes of comparability, certain prior period amounts have been reclassified to conform to the current period presentation. 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 generated minimal revenues since its formation 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 $ 404,344 89,143 1,544,157

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Jun. 30, 2022
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 no Inventory Inventory is valued at the lower of cost or net realizable value using the first-in, first-out method. The reported net value of inventory includes saleable prepaid debit cards that will be sold or used in future periods. The Company reserves for obsolete and slow-moving inventory. At June 30, 2022 and March 31, 2022, there were no 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 five years Long-lived Assets In accordance with Accounting Standards Codification (“ASC”) ASC 360, “ Property, Plant, and Equipment No Earnings (Loss) Per Common Share The Company computes earnings (loss) per share in accordance with ASC 260, “ Earnings per Share” SCHEDULE OF EARNING PER SHARE 2022 2021 For the Three Months Ended June 30, 2022 2021 Net loss computation of basic and diluted net loss per common share: Net loss attributable to common stockholders $ (404,344 ) $ (108,782 ) Basic and diluted net loss per share: Basic and diluted net loss per common share $ (0.04 ) $ (0.01 ) Basic and diluted weighted average common shares outstanding 10,228,696 9,890,075 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 June 30, (in common equivalent shares): SCHEDULE OF ANTIDILUTED SECURITIES OF EARNING PER SHARE June 30, 2022 March 31, 2022 Preferred stock 292,000,000 292,000,000 Total anti-dilutive weighted average shares 292,000,000 292,000,000 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, accrued liabilities and customer deposits. 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 recognizes revenues when the product is delivered to the customer, and the ownership/control is transferred. 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 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 more than 50 percent Recent Accounting Pronouncements In March 2020, the FASB issued Accounting Standards Update (“ASU”) 2020-04, “ Facilitation of the Effects of Reference Rate Reform on Financial Reporting

PREPAID DEPOSITS

PREPAID DEPOSITS	3 Months Ended
	Jun. 30, 2022
Prepaid Deposits
PREPAID DEPOSITS	NOTE 3 – PREPAID DEPOSITS Prepaid deposits consisted of the following: SCHEDULE OF PREPAID DEPOSITS June 30, 2022 March 31, 2022 Prepaid rent $ 6,759 $ 6,759 Prepaid cards inventory 77,900 77,900 Prepaid Business Identification Number 209,547 180,847 Other - 5,000 Total $ 294,206 $ 270,506

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment, stated at cost, consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT Estimated Life June 30, 2022 March 31, 2022 Furniture and Fixtures 5 $ 121,019 $ 121,019 Office equipment 3 5,500 5,500 Vehicles 5 97,991 97,991 Property and equipment, gross 224,010 224,010 Less:Accumulated depreciation (100,109 ) (88,725 ) Total $ 123,901 $ 135,285 Depreciation expense amounted to $ 11,384 10,525

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Jun. 30, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5 – RELATED PARTY TRANSACTIONS The Company’s Chief Executive Officer (“CEO”), from time to time, has provided advances to the Company for its working capital purposes. The CEO had advanced funds to the Company totalling $ 68,386 32,512 On December 1, 2020, the Company entered into an employment agreement with its CEO for a three-year term, for an annual compensation of $ 150,000 10% 1,000,000 1,000 41,250 37,500 248,750 207,500 The Company has recorded a total payable to the CEO of $ 317,136 240,012

LOAN PAYABLE

LOAN PAYABLE	3 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
LOAN PAYABLE	NOTE 6 – LOAN PAYABLE On June 16, 2020, the Company entered into a financing arrangement to purchase a vehicle, and obtained a loan of $ 78,491 72 3.99% 1,228 SCHEDULE OF LOAN PAYABLE June 30, 2022 March 31, 2022 Loan payable $ 53,332 $ 56,458 Less: Current portion (12,836 ) (12,699 ) Loan Payable - Non-current portion $ 40,496 $ 43,759 The amount of loan payments due in the next five years ended March 31, are as follows: SCHEDULE OF MATURITIES OF LOAN PAYMENTS 2023 (Remainder) $ 9,573 2024 13,231 2025 13,762 2026 14,321 2027 2,445 Total $ 53,332 The Company recorded interest expense on the loan of $ 557 681

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7 – COMMITMENTS AND CONTINGENCIES Office Lease 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 $ 259 259 279 837 837 On October 26, 2020, the Company executed a non-cancellable operating lease agreement for its principal office for a monthly rent of $ 5,500 5,500 6,500 19,500 16,500 The Company has recorded total rent expense of $ 20,337 17,337 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 June 30, 2022 and March 31, 2022, respectively.

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	3 Months Ended
	Jun. 30, 2022
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 8 – STOCKHOLDERS’ EQUITY The Company’s capitalization at June 30, 2022 and March 31, 2022 was 500,000,000 0.001 25,000,000 0.001 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. Common Stock On April 6, 2022, the Company entered into consulting agreements with two business advisors for providing business advisory and consulting services for a period of six months. The Company issued 250,000 250,000 Due to lack of marketability and trading volume of shares, the Company agreed to offer a 50% discount on the last sale price of the common stock at $ 2 From April 20, 2022 to June 30, 2022, the Company sold 49,286 172,500 10,278,861 9,890,075 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 1,000,000 292,000 Liquidation Preference 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 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 (e)(iii) 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 As a result of all preferred stock issuances, the total issued and outstanding shares of preferred stock were 292,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Jun. 30, 2022
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 no items that would impact the accounting for events or transactions in the current period or require additional disclosure.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Jun. 30, 2022
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 no
Inventory	Inventory Inventory is valued at the lower of cost or net realizable value using the first-in, first-out method. The reported net value of inventory includes saleable prepaid debit cards that will be sold or used in future periods. The Company reserves for obsolete and slow-moving inventory. At June 30, 2022 and March 31, 2022, there were no
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 three five years
Long-lived Assets	Long-lived Assets In accordance with Accounting Standards Codification (“ASC”) ASC 360, “ Property, Plant, and Equipment No
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” SCHEDULE OF EARNING PER SHARE 2022 2021 For the Three Months Ended June 30, 2022 2021 Net loss computation of basic and diluted net loss per common share: Net loss attributable to common stockholders $ (404,344 ) $ (108,782 ) Basic and diluted net loss per share: Basic and diluted net loss per common share $ (0.04 ) $ (0.01 ) Basic and diluted weighted average common shares outstanding 10,228,696 9,890,075 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 June 30, (in common equivalent shares): SCHEDULE OF ANTIDILUTED SECURITIES OF EARNING PER SHARE June 30, 2022 March 31, 2022 Preferred stock 292,000,000 292,000,000 Total anti-dilutive weighted average shares 292,000,000 292,000,000
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, accrued liabilities and customer deposits. 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	Revenue Recognition The Company recognizes revenues when the product is delivered to the customer, and the ownership/control is transferred. 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
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 more than 50 percent
Recent Accounting Pronouncements	Recent Accounting Pronouncements In March 2020, the FASB issued Accounting Standards Update (“ASU”) 2020-04, “ Facilitation of the Effects of Reference Rate Reform on Financial Reporting

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
SCHEDULE OF EARNING PER SHARE	SCHEDULE OF EARNING PER SHARE 2022 2021 For the Three Months Ended June 30, 2022 2021 Net loss computation of basic and diluted net loss per common share: Net loss attributable to common stockholders $ (404,344 ) $ (108,782 ) Basic and diluted net loss per share: Basic and diluted net loss per common share $ (0.04 ) $ (0.01 ) Basic and diluted weighted average common shares outstanding 10,228,696 9,890,075
SCHEDULE OF ANTIDILUTED SECURITIES OF EARNING PER SHARE	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 June 30, (in common equivalent shares): SCHEDULE OF ANTIDILUTED SECURITIES OF EARNING PER SHARE June 30, 2022 March 31, 2022 Preferred stock 292,000,000 292,000,000 Total anti-dilutive weighted average shares 292,000,000 292,000,000

PREPAID DEPOSITS (Tables)

PREPAID DEPOSITS (Tables)	3 Months Ended
	Jun. 30, 2022
Prepaid Deposits
SCHEDULE OF PREPAID DEPOSITS	Prepaid deposits consisted of the following: SCHEDULE OF PREPAID DEPOSITS June 30, 2022 March 31, 2022 Prepaid rent $ 6,759 $ 6,759 Prepaid cards inventory 77,900 77,900 Prepaid Business Identification Number 209,547 180,847 Other - 5,000 Total $ 294,206 $ 270,506

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment, stated at cost, consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT Estimated Life June 30, 2022 March 31, 2022 Furniture and Fixtures 5 $ 121,019 $ 121,019 Office equipment 3 5,500 5,500 Vehicles 5 97,991 97,991 Property and equipment, gross 224,010 224,010 Less:Accumulated depreciation (100,109 ) (88,725 ) Total $ 123,901 $ 135,285

LOAN PAYABLE (Tables)

LOAN PAYABLE (Tables)	3 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
SCHEDULE OF LOAN PAYABLE	SCHEDULE OF LOAN PAYABLE June 30, 2022 March 31, 2022 Loan payable $ 53,332 $ 56,458 Less: Current portion (12,836 ) (12,699 ) Loan Payable - Non-current portion $ 40,496 $ 43,759
SCHEDULE OF MATURITIES OF LOAN PAYMENTS	The amount of loan payments due in the next five years ended March 31, are as follows: SCHEDULE OF MATURITIES OF LOAN PAYMENTS 2023 (Remainder) $ 9,573 2024 13,231 2025 13,762 2026 14,321 2027 2,445 Total $ 53,332

NATURE OF OPERATIONS, BASIS O_2

NATURE OF OPERATIONS, BASIS OF PRESENTATION AND GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Reverse stock splits	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.
Net loss	$ 404,344	$ 108,782
Net cash provided by (used in) operating activities	89,143	$ 72,730
Accumulated deficit	$ 1,544,157		$ 1,139,813

SCHEDULE OF EARNING PER SHARE (

SCHEDULE OF EARNING PER SHARE (Details) - USD ($)	3 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Net loss computation of basic and diluted net loss per common share:
Net loss attributable to common stockholders	$ (404,344)	$ (108,782)
Basic and diluted net loss per share:
Basic and diluted net loss per common share	$ (0.04)	$ (0.01)
Basic and diluted weighted average common shares outstanding	10,228,696	9,890,075

SCHEDULE OF ANTIDILUTED SECURIT

SCHEDULE OF ANTIDILUTED SECURITIES OF EARNING PER SHARE (Details) - shares	3 Months Ended	12 Months Ended
	Jun. 30, 2022	Mar. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive weighted average shares	292,000,000	292,000,000
Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive weighted average shares	292,000,000	292,000,000

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Mar. 31, 2022
Property, Plant and Equipment [Line Items]
Cash equivalents	$ 0		$ 0
Inventory reserves	0		$ 0
Impairment loss of long-lived assets	$ 0	$ 0
Income tax benefit likely, description	more than 50 percent
Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years

SCHEDULE OF PREPAID DEPOSITS (D

SCHEDULE OF PREPAID DEPOSITS (Details) - USD ($)	Jun. 30, 2022	Mar. 31, 2022
Prepaid Deposits
Prepaid rent	$ 6,759	$ 6,759
Prepaid cards inventory	77,900	77,900
Prepaid Business Identification Number	209,547	180,847
Other		5,000
Total	$ 294,206	$ 270,506

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	3 Months Ended
	Jun. 30, 2022	Mar. 31, 2022
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 224,010	$ 224,010
Less:Accumulated depreciation	(100,109)	(88,725)
Total	$ 123,901	135,285
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 years
Property and equipment, gross	$ 121,019	121,019
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	3 years
Property and equipment, gross	$ 5,500	5,500
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 years
Property and equipment, gross	$ 97,991	$ 97,991

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 11,384	$ 10,525

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)			3 Months Ended
	Dec. 22, 2020	Dec. 01, 2020	Jun. 30, 2022	Jun. 30, 2021	Mar. 31, 2022
Related Party Transaction [Line Items]
Loans payable			$ 53,332		$ 56,458
Number of shares of common stock, value			172,500
Compensation expense			$ 41,250	$ 37,500
Common Stock [Member]
Related Party Transaction [Line Items]
Number of shares of common stock, shares			49,286
Number of shares of common stock, value			$ 49
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Loans payable			68,386		32,512
Compensation payable			248,750		207,500
Related party payable			$ 317,136		$ 240,012
Chief Executive Officer [Member] | Employment Agreement [Member]
Related Party Transaction [Line Items]
Employee benefits and share-based compensation		$ 150,000
Annual increase in compensation, percentage		10%
Chief Executive Officer [Member] | Employment Agreement [Member] | Common Stock [Member]
Related Party Transaction [Line Items]
Number of shares of common stock, shares	1,000,000
Number of shares of common stock, value	$ 1,000

SCHEDULE OF LOAN PAYABLE (Detai

SCHEDULE OF LOAN PAYABLE (Details) - USD ($)	Jun. 30, 2022	Mar. 31, 2022
Debt Disclosure [Abstract]
Loan payable	$ 53,332	$ 56,458
Less: Current portion	(12,836)	(12,699)
Loan Payable - Non-current portion	$ 40,496	$ 43,759

SCHEDULE OF MATURITIES OF LOAN

SCHEDULE OF MATURITIES OF LOAN PAYMENTS (Details)	Mar. 31, 2022 USD ($)
Debt Disclosure [Abstract]
2023 (Remainder)	$ 9,573
2024	13,231
2025	13,762
2026	14,321
2027	2,445
Total	$ 53,332

LOAN PAYABLE (Details Narrative

LOAN PAYABLE (Details Narrative) - USD ($)		3 Months Ended
	Jun. 16, 2020	Jun. 30, 2022	Jun. 30, 2021	Mar. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Loans payable		$ 53,332		$ 56,458
Interest expenses		$ 557	$ 681
Financing Arrangement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Loans payable	$ 78,491
Debt term	72 months
Debt interest rate	3.99%
Debt monthly payment	$ 1,228

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)					3 Months Ended
	Nov. 25, 2021	Jan. 02, 2021	Oct. 26, 2020	Aug. 27, 2020	Jun. 30, 2022	Jun. 30, 2021	Oct. 28, 2020	Sep. 07, 2020
Product Liability Contingency [Line Items]
Rent expenses					$ 20,337	$ 17,337
Office Spacein Executive Suite [Member]
Product Liability Contingency [Line Items]
Rent expenses		$ 279		$ 259	837	837
Security deposit								$ 259
Principal Office [Member] | Operating Lease Agreement [Member]
Product Liability Contingency [Line Items]
Rent expenses	$ 6,500		$ 5,500		$ 19,500	$ 16,500
Security deposit							$ 5,500

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)		2 Months Ended	3 Months Ended
	Apr. 06, 2022	Jun. 30, 2022	Jun. 30, 2022	Mar. 31, 2022
Subsidiary, Sale of Stock [Line Items]
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
Stock splits description			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.
Number of shares issued for service, value			$ 250,000
Sale of stock, description of transaction			Due to lack of marketability and trading volume of shares, the Company agreed to offer a 50% discount on the last sale price of the common stock at $2 per share
Sale price per share		$ 2	$ 2
Common stock, shares, issued		10,278,861	10,278,861	9,890,075
Common stock, shares, outstanding		10,278,861	10,278,861	9,890,075
Preferred stock, shares issued		292,000	292,000	292,000
Preferred stock, shares outstanding		292,000	292,000	292,000
Series A Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Preferred stock, shares authorized		1,000,000	1,000,000	1,000,000
Preferred stock, shares issued		292,000	292,000	292,000
Preferred stock, shares outstanding		292,000	292,000	292,000
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
Series A Convertible Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Voting rights, description			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
Consultants [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares issued for service	250,000
Number of shares issued for service, value	$ 250,000
Investors [Member]
Subsidiary, Sale of Stock [Line Items]
Proceeds from issuance of private placement		$ 172,500
Investors [Member] | Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of stock, shares issued		49,286