Blueone Card (BCRD) 10-Q 14 Nov 23 2024 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Sep. 30, 2023	Nov. 14, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
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		12,033,704

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Sep. 30, 2023	Mar. 31, 2023
Current Assets
Cash	$ 596,407	$ 668,118
Inventory	73,300	74,500
Prepaid deposits and other current assets	6,759	7,048
Total Current Assets	676,466	749,666
Property and equipment, net	314,059	47,287
Internal-use software development	528,893	145,892
Right-of-use assets	99,935	48,401
Deposits	4,391
Total Assets	1,623,744	991,246
Current Liabilities
Accounts payable and accrued liabilities	126,198	79,543
Compensation payable to officer	471,500	380,750
Lease liability - current maturity	38,681	17,384
Total Current Liabilities	662,144	503,442
Lease liability - net of current maturity	56,823	24,862
Total Liabilities	718,967	528,304
Commitments and Contingencies (See Note 7)
Stockholders’ Equity
Preferred stock, $0.001 par value; 25,000,000 shares authorized, Series A Preferred stock, 1,000,000 shares designated, 292,000 shares issued and outstanding at September 30, 2023 and March 31, 2023, respectively (Liquidation value $292)	292	292
Common stock, $0.001 par value; 500,000,000 shares authorized, 12,033,704 shares and 10,336,004 shares issued and outstanding at September 30, 2023 and March 31, 2023, respectively	12,034	10,336
Additional paid in capital	3,889,228	2,093,226
Stock subscriptions received		617,700
Accumulated deficit	(2,996,777)	(2,258,612)
Total Stockholders’ Equity	904,777	462,942
Total Liabilities and Stockholders’ Equity	1,623,744	991,246
Related Party [Member]
Current Liabilities
Related party payables	$ 25,765	$ 25,765

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2023	Mar. 31, 2023
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	12,033,704	10,336,004
Common stock, shares outstanding	12,033,704	10,336,004
Series A Preferred Stock [Member]
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	292,000	292,000
Preferred stock, shares outstanding	292,000	292,000
Liquidation value	$ 292	$ 292

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Revenues	$ 3,000		$ 3,000
Cost of sales	1,200		1,200
Gross Profit (Loss)	1,800		1,800
Operating Expenses
Legal and filing fees	11,882	4,524	14,591	21,775
Rent	37,790	26,400	75,579	46,737
General and administrative	375,704	109,995	658,711	475,327
Total Operating Expenses	425,376	140,919	748,881	543,839
Loss from Operations	(423,576)	(140,919)	(747,081)	(543,839)
Other Income (Expense)
Interest income	8,364		8,957
Interest expense	(24)	(1,167)	(41)	(2,591)
Total Other Income (Expense)	8,340	(1,167)	8,916	(2,591)
Loss before Income Taxes	(415,236)	(142,086)	(738,165)	(546,430)
Provision for Income Tax
Net Loss	$ (415,236)	$ (142,086)	$ (738,165)	$ (546,430)
Basic Net Loss Per Share	$ (0.03)	$ (0.01)	$ (0.06)	$ (0.05)
Diluted Net Loss Per Share	$ (0.03)	$ (0.01)	$ (0.06)	$ (0.05)
Weighted Average Number of Shares Outstanding - Basic	12,033,704	10,278,861	11,714,684	10,253,916
Weighted Average Number of Shares Outstanding - Diluted	12,033,704	10,278,861	11,714,684	10,253,916

Condensed Statements of Stockho

Condensed Statements of Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Subscriptions Received [Member]	Retained Earnings [Member]	Total
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
Net loss					(546,430)	(546,430)
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
Balance at Sep. 30, 2022	$ 292	$ 10,279	1,643,283		(1,686,243)	(32,389)
Balance, shares at Sep. 30, 2022	292,000	10,278,861
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
Net loss					(142,086)	(142,086)
Balance at Sep. 30, 2022	$ 292	$ 10,279	1,643,283		(1,686,243)	(32,389)
Balance, shares at Sep. 30, 2022	292,000	10,278,861
Balance at Mar. 31, 2023	$ 292	$ 10,336	2,093,226	617,700	(2,258,612)	462,942
Balance, shares at Mar. 31, 2023	292,000	10,336,004
Net loss					(738,165)	(738,165)
Sale of common stock		$ 1,698	1,796,002	(617,700)		1,180,000
Sale of common stock, shares		1,697,700
Balance at Sep. 30, 2023	$ 292	$ 12,034	3,889,228		(2,996,777)	904,777
Balance, shares at Sep. 30, 2023	292,000	12,033,704
Balance at Jun. 30, 2023	$ 292	$ 12,034	3,889,228		(2,581,541)	1,320,013
Balance, shares at Jun. 30, 2023	292,000	12,033,704
Net loss					(415,236)	(415,236)
Balance at Sep. 30, 2023	$ 292	$ 12,034	$ 3,889,228		$ (2,996,777)	$ 904,777
Balance, shares at Sep. 30, 2023	292,000	12,033,704

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash Flows From Operating Activities:
Net loss	$ (738,165)	$ (546,430)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	46,777	19,501
Loss on sale of vehicle		2,034
Non-cash rent	(2,667)	(7,523)
Stock compensation expense		250,000
Changes in operating assets and liabilities:
Decrease in inventory	1,200
(Increase) in prepaid deposits and other current assets	289	(23,700)
Increase in accounts payable and accrued liabilities	46,655	7,265
Increase in compensation payable to officer	90,750
Increase in related party payables		108,046
Net Cash Used In Operating Activities	(555,161)	(190,807)
Cash Flows From Investing Activities:
Cash paid for purchase of in-house software development costs	(383,001)
Cash paid for purchase of property and equipment	(313,549)
Net Cash Used In Investing Activities	(696,550)
Cash Flows From Financing Activities:
Cash proceeds from sale of common stock	1,180,000	172,500
Cash paid for loan payable		(3,126)
Net Cash Provided By Financing Activities	1,180,000	169,374
Net (Decrease) in Cash	(71,711)	(21,433)
Cash - Beginning of the Period	668,118	41,318
Cash - End of the Period	596,407	19,885
Supplemental Disclosures of Cash Flows
Cash paid for interest	41	2,591
Cash paid for income taxes
Supplemental Disclosures of Non-Cash Investing and Financing Activities
Sale of vehicle		50,246
Repayment of loan payable		50,246
Present value of lease liabilities	$ 132,957	$ 50,190

NATURE OF OPERATIONS, GOING CON

NATURE OF OPERATIONS, GOING CONCERN AND BASIS OF PRESENTATION	6 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS, GOING CONCERN AND BASIS OF PRESENTATION	NOTE 1 – NATURE OF OPERATIONS, GOING CONCERN AND BASIS OF PRESENTATION General BlueOne Card, Inc. (the “Company”) was incorporated on July 6, 2007 under the laws of the state of Nevada. The Company provides innovative payout solutions and prepaid debit card and gift card solutions to consumers and corporations transforming card-to-card cross border real time global money transfers. Risk and Uncertainty Concerning COVID-19 Pandemic The global COVID-19 pandemic continues to present uncertainty and unforeseeable risks to the Company’s operations and business plan. The Company has closely monitored recent developments, including the lifting of COVID-19 safety measures, the spread of new strains or variants of the coronavirus (such as the Delta and Omicron variants), and supply chain and labor shortages. Thus, the full impact of the COVID-19 pandemic on the business and operations remains uncertain and will vary depending on the pandemic’s future impact on the third parties with whom the Company does business, as well as any legal or regulatory consequences resulting therefrom. The Company has been following the recommendations of health authorities to minimize exposure risk for its team members and may take further actions that alter our operations, including any required by federal, state or local authorities, or that it determines are in the best interests of its employees and other third parties with whom the Company does business. Going Concern These condensed financial statements have been prepared on a going concern basis which contemplates the realization of assets and settlement of liabilities and commitments in the normal course of business. The Company has not yet generated any significant revenues and has suffered operating losses since July 6, 2007 (Inception Date) to date. The Company recorded a net loss of $ 738,165 555,161 2,996,777 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. 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 adjustments, necessary for a fair presentation of the Company’s results of operations, financial position and cash flows for the interim periods ended September 30, 2023 and 2022; 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. These unaudited condensed financial statements should be read in conjunction with the financial statements and the notes thereto included in the Company’s Annual Report on Form 10-K for the year ended March 31, 2023, filed with the SEC on July 14, 2023. 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. BLUEONE CARD, INC. NOTES TO CONDENSED FINANCIAL STATEMENTS September 30, 2023 (Unaudited)

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following summary of significant accounting policies of the Company is presented to assist in the understanding of the Company’s financial statements. These accounting policies conform to US GAAP in all material respects and have been consistently applied in preparing the accompanying financial statements. Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the valuation of its assets, liabilities, equity and operations. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about its estimates that are not readily apparent from other sources. Significant estimates in the accompanying financial statements include the valuation of inventory, valuation of internal-use software development costs, valuation of lease liabilities and right-of-use assets, valuation of stock-based compensation and valuation of deferred tax assets. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. The Company did no Concentrations Cash Concentration Cash is maintained at one financial institution and at times, balances may exceed federally insured limits. We have not experienced any losses related to these balances. As of September 30, 2023, the Company had balances in a financial institution which exceeded federally insured limits by approximately $ 346,400 Significant Vendor and Concentration The Company relies solely on one vendor for key components and processing services related to the manufacturing, distribution and servicing of its prepaid debit cards and gift cards. The same vendor is also the sole developer and provider of the software for Company’s operations. Inventory Inventory of finished goods consists of plastic prepaid debit cards and gift cards not yet loaded with funds, and is valued at the lower of cost or net realizable value using the specific identification method. The reported net value of inventory includes saleable prepaid debit cards and gift cards that will be sold or used in future periods. The Company reserves for obsolete and slow-moving inventory. At September 30, 2023 and March 31, 2023, the Company had a reserve of $ 26,385 26,385 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 BLUEONE CARD, INC. NOTES TO CONDENSED FINANCIAL STATEMENTS September 30, 2023 (Unaudited) Internal-Use Software Development Costs Costs incurred to develop internal-use software during the preliminary project stage are expensed as incurred. Internal-use software development costs are capitalized during the application development stage, which is after: (i) the preliminary project stage is completed; and (ii) management authorizes and commits to funding the project and it is probable the project will be completed and used to perform the function intended. Capitalization ceases at the point the software project is substantially complete and ready for its intended use, and after all substantial testing is completed. Upgrades and enhancements are capitalized if it is probable that those expenditures will result in additional functionality. Amortization is provided for on a straight-line basis over the expected useful life of five years The Company conducts a qualitative assessment of internal-use software impairment using the guidelines of ASC 350-40-35-1 Internal-Use Software Long-lived Assets In accordance with Accounting Standards Codification (“ASC”) ASC 360, “ Property, Plant, and Equipment No 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 considers it to be, or contain, a lease. The Company accounts for its vehicle leases under ASC 842, Leases. In calculating the right of use asset and lease liability, the Company elects to include only the lease components as permitted under ASC 842. The Company excludes short-term leases having initial terms of 12 months or less from the new guidance as an accounting policy election and recognizes rent expense on a straight-line basis over the lease term. BLUEONE CARD, INC. NOTES TO CONDENSED FINANCIAL STATEMENTS September 30, 2023 (Unaudited) 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 assets, accounts payable and accrued liabilities, related party payable, and lease payable. 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 from card sales when the product is deemed delivered to the customer, and the ownership/control is transferred. The Company will recognize revenue from card service fees and card transactions once the service or transaction is completed, respectively. 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 3,000 0 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. Research and Development Costs Costs incurred for research and development are expensed as incurred. The salaries, benefits, and overhead costs of personnel conducting research and development of the Company’s products comprise research and development expenses. Purchased materials that do not have an alternative future use are also expensed. The Company recorded in general and administrative expenses research and development costs of $ 17,638 0 2,240 Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “ Income Taxes” BLUEONE CARD, INC. NOTES TO CONDENSED FINANCIAL STATEMENTS September 30, 2023 (Unaudited) The Company follows the provisions of ASC 740-10, “ Accounting for Uncertain Income Tax Positions 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 2023 2022 For the Three Months Ended September 30, 2023 2022 Net loss computation of basic and diluted net loss per common share: Net loss attributable to common stockholders $ 415,236 $ 142,086 Basic and diluted net loss per share: Basic and diluted net loss per common shareholder $ (0.03 ) $ (0.01 ) Basic and diluted weighted average common shares outstanding 12,033,704 10,278,861 2023 2022 For the Six Months Ended September 30, 2023 2022 Net loss computation of basic and diluted net loss per common share: Net loss attributable to common stockholders $ (738,165 ) $ (546,430 ) Basic and diluted net loss per share: Basic and diluted net loss per common shareholder $ (0.06 ) $ (0.05 ) Basic and diluted weighted average common shares outstanding 11,714,684 10,253,916 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 September 30, 2023 and 2022, respectively, (in common equivalent shares): SCHEDULE OF ANTI-DILUTIVE SECURITIES OF EARNING PER SHARE September 30, 2023 September 30, 2022 Preferred stock 292,000,000 292,000,000 Total anti-dilutive weighted average shares 292,000,000 292,000,000 BLUEONE CARD, INC. NOTES TO CONDENSED FINANCIAL STATEMENTS September 30, 2023 (Unaudited)

INVENTORY

INVENTORY	6 Months Ended
	Sep. 30, 2023
Inventory Disclosure [Abstract]
INVENTORY	NOTE 3 – INVENTORY Inventory of prepaid debit cards and gift cards consisted of the following: SCHEDULE OF INVENTORY OF PREPAID DEBIT CARDS AND GIFT CARDS September 30, 2023 March 31, 2023 Prepaid cards inventory $ 99,685 $ 100,885 Less: reserve to reduce to net realizable value (26,385 ) (26,385 ) Total $ 73,300 $ 74,500

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Sep. 30, 2023
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 September 30, 2023 March 31, 2023 Furniture and fixtures 5 years $ 160,578 $ 120,519 Leasehold Improvements 3.2 273,490 - Office equipment 3 years 5,500 5,500 Property and equipment, gross 439,568 126,019 Less: Accumulated depreciation (125,509 ) (78,732 ) Total $ 314,059 $ 47,287 Depreciation and amortization expense amounted to $ 28,751 46,777 8,117 19,501

INTERNAL-USE SOFTWARE DEVELOPME

INTERNAL-USE SOFTWARE DEVELOPMENT COSTS	6 Months Ended
	Sep. 30, 2023
Research and Development [Abstract]
INTERNAL-USE SOFTWARE DEVELOPMENT COSTS	NOTE 5 – INTERNAL-USE SOFTWARE DEVELOPMENT COSTS For the year ended March 31, 2023, the Company capitalized costs of $ 145,892 383,001 SCHEDULE OF SOFTWARE DEVELOPMENT COSTS September 30, 2023 March 31, 2023 Internal-use software development cost $ 528,893 $ $145,892 Less: Accumulated amortization - - Total $ 528,893 $ 145,892

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6 – 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 totaling $ 25,765 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 45,375 90,750 41,250 82,500 471,500 380,750 BLUEONE CARD, INC. NOTES TO CONDENSED FINANCIAL STATEMENTS September 30, 2023 (Unaudited)

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7 – COMMITMENTS AND CONTINGENCIES Leases The Company reported the following summary of non-cancellable operating leases in accordance with the provisions of ASC 842 Topic 842 “Leases” Summary of Non-Cancellable Operating Leases: SCHEDULE OF NON-CANCELLABLE OPERATING LEASES Vehicle Office Lease Total Right-of-use asset, net $ 38,601 $ 61,334 $ 99,935 Current lease liabilities $ 18,453 $ 20,228 $ 38,681 Non-current lease liabilities 15,360 41,463 56,823 Total operating lease liabilities $ 33,813 $ 61,691 $ 95,504 Vehicle On July 12, 2022, the Company executed a non-cancellable operating lease for a vehicle with the lease commencing on July 12, 2022 for a three-year term. The Company paid $ 10,000 1,793 8,207 6,063 12,127 6,063 12,127 July 11, 2025 Supplemental balance sheet information related to the lease is as follows as of September 30, 2023: SCHEDULE OF SUPPLEMENTAL INFORMATION UNDER OPERATING LEASE Operating Lease Right-of-use asset, net $ 38,601 Current lease liabilities $ 18,453 Non-current lease liabilities 15,360 Total operating lease liabilities $ 33,813 Weighted average remaining lease term (years) 1.67 Weighted average discount rate per annum 12 % As the lease does not provide an implicit rate, the Company used an incremental borrowing rate based on the information available at the lease commencement date in determining the present value of the lease payment, which is reflective of the specific term of the lease. Anticipated future costs are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER OPERATING LEASES For the years ending Vehicle March 31, 2024 (remaining) $ 10,759 March 31, 2025 21,518 March 31, 2026 5,380 March 31, 2026 Total lease payments 37,657 Less: imputed interest (3,844 ) Present value of lease liabilities $ 33,813 Office Lease – J Plaza On April 13, 2023, the Company executed a non-cancellable office space in a retail shopping center, for a monthly base rent of $ 2,196 1,531 The lease commenced on April 13, 2023 and extends for a term of three years and two months. The Company has an option to extend the lease for a period of 36 months after completion of the initial lease term. The Company has not included the extension period in calculating the present value of the lease. The rent is payable on the first day of each month, commencing either (1) opening of the business after tenant improvements, or (2) sixty days after the lease execution date 8,119 4,391 The Company recorded rent expense of $ 6,767 13,534 Supplemental balance sheet information related to the lease is as follows as of September 30, 2023: SCHEDULE OF SUPPLEMENTAL INFORMATION UNDER OPERATING LEASE Operating Lease Right-of-use asset, net $ 61,334 Current lease liabilities $ 20,228 Non-current lease liabilities 41,463 Total operating lease liabilities $ 61,691 Weighted average remaining lease term (years) 2.67 Weighted average discount rate per annum 12 % As the lease do not provide an implicit rate, the Company used an incremental borrowing rate based on the information available at the lease commencement date in determining the present value of the lease payment, which is reflective of the specific term of the lease. BLUEONE CARD, INC. NOTES TO CONDENSED FINANCIAL STATEMENTS September 30, 2023 (Unaudited) Anticipated future costs are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER OPERATING LEASES For the years ending Office Lease March 31, 2024 (remaining) $ 13,177 March 31, 2025 26,947 March 31, 2026 27,755 March 31, 2027 4,660 Total lease payments 72,539 Less: imputed interest (10,847 ) Present value of lease liabilities $ 61,691 Office Leases - Others On August 27, 2020, the Company formally executed a month-to-month cancellable operating lease for leasing office space in an executive suite, commencing on September 1, 2020 for $ 259 259 279 289 867 1,734 837 1,674 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 39,000 19,500 39,000 The Company has recorded total rent expense of $ 35,768 and $ 73,558 for the three months and six months ended September 30, 2023 and $ 26,400 and $ 46,737 for the same comparable period of 2022, respectively. The Company has considered the provisions of ASC 842 Topic 842 “Leases” Employment Agreement On December 1, 2020, the Company entered into an Employment Agreement (the “Agreement”) with its President, CEO, Secretary, and Chairman (the “Officer”). The initial term of the Agreement is for three years and, if written notice is not provided within 90 days of the termination of each term, the term is automatically extended for an additional one-year term. The Agreement may be terminated by either party upon 90 days’ prior written notice. Whether the Agreement is terminated without “Cause,” for “Good Reason,” or for “Cause,” as defined in the Agreement, determines what compensation is owed and when. There is also a 30-day cure period for any termination for “Cause,” as defined in the Agreement. The Agreement contains confidentiality, non-compete, and non-solicitation provisions. Pursuant to the terms of Agreement, Mr. Koh is entitled to bonuses, reimbursement of expenses, a vehicle allowance, four weeks of paid vacation, and other incentives. The Agreement does provide for payments to be made as a result of any “Change in Control,” as defined in the agreement. As a bonus for entering into the agreement, the Company issued 1,000,000 150,000 10 Service Agreement with EndlessOne Global Inc. (“E1G”) The Company entered into a Service Agreement with E1G on September 1, 2020 whereby, E1G provided data processing, transaction processing and related services for its cardholders, mobile apps, website’s back office and integration services with sponsoring banks and processors. The Service Agreement required a one-time fee of $ 250,000 528,893 145,892 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 September 30, 2023. BLUEONE CARD, INC. NOTES TO CONDENSED FINANCIAL STATEMENTS September 30, 2023 (Unaudited)

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	6 Months Ended
	Sep. 30, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 8 – STOCKHOLDERS’ EQUITY The Company’s capitalization at September 30, 2023 and March 31, 2023 was 500,000,000 0.001 25,000,000 0.001 Common Stock The Company had received from three investors, cash proceeds of $ 617,700 617,700 During the six months ended September 30, 2023, the Company sold 1,080,000 1.00 2.00 1,180,000 As a result of all common stock issuances, the total issued and outstanding shares of common stock were 12,033,704 10,336,004 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 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. BLUEONE CARD, INC. NOTES TO CONDENSED FINANCIAL STATEMENTS September 30, 2023 (Unaudited) 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 2022 Stock Incentive Plan On March 11, 2022, the Board of Directors adopted the 2022 Stock Incentive Plan (the “ 2022 Plan The 2022 Plan is administered by our board of directors; however, the board of directors may designate administration of the 2022 Plan to a committee consisting of at least two independent directors. Awards may be made under the 2022 Plan for up to 5,000,000 No option awards may be exercisable more than ten years after the date it is granted. In the event of termination of employment for cause, the options terminate on the date of employment is terminated. In the event of termination of employment for disability or death, the optionee or administrator of optionee’s estate or transferee has six months following the date of termination to exercise options received at the time of disability or death. In the event of termination for any other reason other than for cause, disability or death, the optionee has 30 days to exercise his or her options. The 2022 Plan will continue in effect until all the stock available for grant or issuance has been acquired through exercise of options or grants of shares, or until ten years after its adoption, whichever is earlier. Awards under the 2022 Plan may also be accelerated in the event of certain corporate transactions such as a merger or consolidation or the sale, transfer or other disposition of all or substantially all our assets. As of September 30, 2023 and March 31, 2023, the Board had awarded to consultants 250,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the valuation of its assets, liabilities, equity and operations. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about its estimates that are not readily apparent from other sources. Significant estimates in the accompanying financial statements include the valuation of inventory, valuation of internal-use software development costs, valuation of lease liabilities and right-of-use assets, valuation of stock-based compensation and valuation of deferred tax assets. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Cash and Cash Equivalents	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
Concentrations	Concentrations Cash Concentration Cash is maintained at one financial institution and at times, balances may exceed federally insured limits. We have not experienced any losses related to these balances. As of September 30, 2023, the Company had balances in a financial institution which exceeded federally insured limits by approximately $ 346,400 Significant Vendor and Concentration The Company relies solely on one vendor for key components and processing services related to the manufacturing, distribution and servicing of its prepaid debit cards and gift cards. The same vendor is also the sole developer and provider of the software for Company’s operations.
Inventory	Inventory Inventory of finished goods consists of plastic prepaid debit cards and gift cards not yet loaded with funds, and is valued at the lower of cost or net realizable value using the specific identification method. The reported net value of inventory includes saleable prepaid debit cards and gift cards that will be sold or used in future periods. The Company reserves for obsolete and slow-moving inventory. At September 30, 2023 and March 31, 2023, the Company had a reserve of $ 26,385 26,385
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 BLUEONE CARD, INC. NOTES TO CONDENSED FINANCIAL STATEMENTS September 30, 2023 (Unaudited)
Internal-Use Software Development Costs	Internal-Use Software Development Costs Costs incurred to develop internal-use software during the preliminary project stage are expensed as incurred. Internal-use software development costs are capitalized during the application development stage, which is after: (i) the preliminary project stage is completed; and (ii) management authorizes and commits to funding the project and it is probable the project will be completed and used to perform the function intended. Capitalization ceases at the point the software project is substantially complete and ready for its intended use, and after all substantial testing is completed. Upgrades and enhancements are capitalized if it is probable that those expenditures will result in additional functionality. Amortization is provided for on a straight-line basis over the expected useful life of five years The Company conducts a qualitative assessment of internal-use software impairment using the guidelines of ASC 350-40-35-1 Internal-Use Software
Long-lived Assets	Long-lived Assets In accordance with Accounting Standards Codification (“ASC”) ASC 360, “ Property, Plant, and Equipment No
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 considers it to be, or contain, a lease. The Company accounts for its vehicle leases under ASC 842, Leases. In calculating the right of use asset and lease liability, the Company elects to include only the lease components as permitted under ASC 842. The Company excludes short-term leases having initial terms of 12 months or less from the new guidance as an accounting policy election and recognizes rent expense on a straight-line basis over the lease term. BLUEONE CARD, INC. NOTES TO CONDENSED FINANCIAL STATEMENTS September 30, 2023 (Unaudited)
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 assets, accounts payable and accrued liabilities, related party payable, and lease payable. 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 from card sales when the product is deemed delivered to the customer, and the ownership/control is transferred. The Company will recognize revenue from card service fees and card transactions once the service or transaction is completed, respectively. 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 3,000 0
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.
Research and Development Costs	Research and Development Costs Costs incurred for research and development are expensed as incurred. The salaries, benefits, and overhead costs of personnel conducting research and development of the Company’s products comprise research and development expenses. Purchased materials that do not have an alternative future use are also expensed. The Company recorded in general and administrative expenses research and development costs of $ 17,638 0 2,240
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “ Income Taxes” BLUEONE CARD, INC. NOTES TO CONDENSED FINANCIAL STATEMENTS September 30, 2023 (Unaudited) The Company follows the provisions of ASC 740-10, “ Accounting for Uncertain Income Tax Positions
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 2023 2022 For the Three Months Ended September 30, 2023 2022 Net loss computation of basic and diluted net loss per common share: Net loss attributable to common stockholders $ 415,236 $ 142,086 Basic and diluted net loss per share: Basic and diluted net loss per common shareholder $ (0.03 ) $ (0.01 ) Basic and diluted weighted average common shares outstanding 12,033,704 10,278,861 2023 2022 For the Six Months Ended September 30, 2023 2022 Net loss computation of basic and diluted net loss per common share: Net loss attributable to common stockholders $ (738,165 ) $ (546,430 ) Basic and diluted net loss per share: Basic and diluted net loss per common shareholder $ (0.06 ) $ (0.05 ) Basic and diluted weighted average common shares outstanding 11,714,684 10,253,916 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 September 30, 2023 and 2022, respectively, (in common equivalent shares): SCHEDULE OF ANTI-DILUTIVE SECURITIES OF EARNING PER SHARE September 30, 2023 September 30, 2022 Preferred stock 292,000,000 292,000,000 Total anti-dilutive weighted average shares 292,000,000 292,000,000

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SCHEDULE OF EARNING PER SHARE	SCHEDULE OF EARNING PER SHARE 2023 2022 For the Three Months Ended September 30, 2023 2022 Net loss computation of basic and diluted net loss per common share: Net loss attributable to common stockholders $ 415,236 $ 142,086 Basic and diluted net loss per share: Basic and diluted net loss per common shareholder $ (0.03 ) $ (0.01 ) Basic and diluted weighted average common shares outstanding 12,033,704 10,278,861 2023 2022 For the Six Months Ended September 30, 2023 2022 Net loss computation of basic and diluted net loss per common share: Net loss attributable to common stockholders $ (738,165 ) $ (546,430 ) Basic and diluted net loss per share: Basic and diluted net loss per common shareholder $ (0.06 ) $ (0.05 ) Basic and diluted weighted average common shares outstanding 11,714,684 10,253,916
SCHEDULE OF ANTI-DILUTIVE 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 September 30, 2023 and 2022, respectively, (in common equivalent shares): SCHEDULE OF ANTI-DILUTIVE SECURITIES OF EARNING PER SHARE September 30, 2023 September 30, 2022 Preferred stock 292,000,000 292,000,000 Total anti-dilutive weighted average shares 292,000,000 292,000,000

INVENTORY (Tables)

INVENTORY (Tables)	6 Months Ended
	Sep. 30, 2023
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY OF PREPAID DEBIT CARDS AND GIFT CARDS	Inventory of prepaid debit cards and gift cards consisted of the following: SCHEDULE OF INVENTORY OF PREPAID DEBIT CARDS AND GIFT CARDS September 30, 2023 March 31, 2023 Prepaid cards inventory $ 99,685 $ 100,885 Less: reserve to reduce to net realizable value (26,385 ) (26,385 ) Total $ 73,300 $ 74,500

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Sep. 30, 2023
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 September 30, 2023 March 31, 2023 Furniture and fixtures 5 years $ 160,578 $ 120,519 Leasehold Improvements 3.2 273,490 - Office equipment 3 years 5,500 5,500 Property and equipment, gross 439,568 126,019 Less: Accumulated depreciation (125,509 ) (78,732 ) Total $ 314,059 $ 47,287

INTERNAL-USE SOFTWARE DEVELOP_2

INTERNAL-USE SOFTWARE DEVELOPMENT COSTS (Tables)	6 Months Ended
	Sep. 30, 2023
Research and Development [Abstract]
SCHEDULE OF SOFTWARE DEVELOPMENT COSTS	SCHEDULE OF SOFTWARE DEVELOPMENT COSTS September 30, 2023 March 31, 2023 Internal-use software development cost $ 528,893 $ $145,892 Less: Accumulated amortization - - Total $ 528,893 $ 145,892

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Sep. 30, 2023
Lessee, Lease, Description [Line Items]
SCHEDULE OF NON-CANCELLABLE OPERATING LEASES	Summary of Non-Cancellable Operating Leases: SCHEDULE OF NON-CANCELLABLE OPERATING LEASES Vehicle Office Lease Total Right-of-use asset, net $ 38,601 $ 61,334 $ 99,935 Current lease liabilities $ 18,453 $ 20,228 $ 38,681 Non-current lease liabilities 15,360 41,463 56,823 Total operating lease liabilities $ 33,813 $ 61,691 $ 95,504
Vehicle [Member]
Lessee, Lease, Description [Line Items]
SCHEDULE OF SUPPLEMENTAL INFORMATION UNDER OPERATING LEASE	Supplemental balance sheet information related to the lease is as follows as of September 30, 2023: SCHEDULE OF SUPPLEMENTAL INFORMATION UNDER OPERATING LEASE Operating Lease Right-of-use asset, net $ 38,601 Current lease liabilities $ 18,453 Non-current lease liabilities 15,360 Total operating lease liabilities $ 33,813 Weighted average remaining lease term (years) 1.67 Weighted average discount rate per annum 12 %
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER OPERATING LEASES	Anticipated future costs are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER OPERATING LEASES For the years ending Vehicle March 31, 2024 (remaining) $ 10,759 March 31, 2025 21,518 March 31, 2026 5,380 March 31, 2026 Total lease payments 37,657 Less: imputed interest (3,844 ) Present value of lease liabilities $ 33,813
Office Lease [Member]
Lessee, Lease, Description [Line Items]
SCHEDULE OF SUPPLEMENTAL INFORMATION UNDER OPERATING LEASE	Supplemental balance sheet information related to the lease is as follows as of September 30, 2023: SCHEDULE OF SUPPLEMENTAL INFORMATION UNDER OPERATING LEASE Operating Lease Right-of-use asset, net $ 61,334 Current lease liabilities $ 20,228 Non-current lease liabilities 41,463 Total operating lease liabilities $ 61,691 Weighted average remaining lease term (years) 2.67 Weighted average discount rate per annum 12 %
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER OPERATING LEASES	Anticipated future costs are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER OPERATING LEASES For the years ending Office Lease March 31, 2024 (remaining) $ 13,177 March 31, 2025 26,947 March 31, 2026 27,755 March 31, 2027 4,660 Total lease payments 72,539 Less: imputed interest (10,847 ) Present value of lease liabilities $ 61,691

NATURE OF OPERATIONS, GOING C_2

NATURE OF OPERATIONS, GOING CONCERN AND BASIS OF PRESENTATION (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net income loss	$ 415,236	$ 142,086	$ 738,165	$ 546,430
Net cash provided by (used in) operating activities			555,161	$ 190,807
Accumulated deficit	$ 2,996,777		$ 2,996,777		$ 2,258,612

SCHEDULE OF EARNING PER SHARE (

SCHEDULE OF EARNING PER SHARE (Details) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Accounting Policies [Abstract]
Net loss attributable to common stockholders	$ 415,236	$ 142,086	$ (738,165)	$ (546,430)
Basic diluted net loss per common shareholder	$ (0.03)	$ (0.01)	$ (0.06)	$ (0.05)
Diluted net loss per common shareholder	$ (0.03)	$ (0.01)	$ (0.06)	$ (0.05)
Basic weighted average common shares outstanding	12,033,704	10,278,861	11,714,684	10,253,916
Diluted weighted average common shares outstanding	12,033,704	10,278,861	11,714,684	10,253,916

SCHEDULE OF ANTI-DILUTIVE SECUR

SCHEDULE OF ANTI-DILUTIVE SECURITIES OF EARNING PER SHARE (Details) - shares	6 Months Ended
	Sep. 30, 2023	Sep. 30, 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		6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023
Property, Plant and Equipment [Line Items]
Cash	$ 0		$ 0		$ 0
Cash, FDIC insured amount	346,400		346,400
Inventory reserves	$ 26,385		$ 26,385		$ 26,385
Expected useful life of internal-use software development costs	5 years		5 years
Impairment loss of long-lived assets			$ 0	$ 0
Revenues	$ 3,000		3,000
General and Administrative Expense [Member]
Property, Plant and Equipment [Line Items]
Research and development costs	$ 17,638	$ 0	$ 17,638	$ 2,240
Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years		3 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years		5 years

SCHEDULE OF INVENTORY OF PREPAI

SCHEDULE OF INVENTORY OF PREPAID DEBIT CARDS AND GIFT CARDS (Details) - USD ($)	Sep. 30, 2023	Mar. 31, 2023
Inventory Disclosure [Abstract]
Prepaid cards inventory	$ 99,685	$ 100,885
Less: reserve to reduce to net realizable value	(26,385)	(26,385)
Total	$ 73,300	$ 74,500

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2023	Mar. 31, 2023
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 439,568	$ 126,019
Less: Accumulated depreciation	(125,509)	(78,732)
Total	$ 314,059	47,287
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 years
Property and equipment, gross	$ 160,578	120,519
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	3 years 2 months 12 days
Property and equipment, gross	$ 273,490
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

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation	$ 28,751	$ 8,117	$ 46,777	$ 19,501

SCHEDULE OF SOFTWARE DEVELOPMEN

SCHEDULE OF SOFTWARE DEVELOPMENT COSTS (Details) - USD ($)	Sep. 30, 2023	Mar. 31, 2023
Research and Development [Abstract]
Internal-use software development cost	$ 528,893	$ 145,892
Less: Accumulated amortization
Total	$ 528,893	$ 145,892

INTERNAL-USE SOFTWARE DEVELOP_3

INTERNAL-USE SOFTWARE DEVELOPMENT COSTS (Details Narrative) - USD ($)	6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023
Research and Development [Abstract]
Capitalized costs of computer software	$ 528,893		$ 145,892
Cost capitalized on purchase of software development	$ 383,001

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		3 Months Ended		6 Months Ended
	Dec. 01, 2020	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Compensation payable		$ 471,500		$ 471,500		$ 380,750
General and Administrative Expense [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Compensation expenses		45,375	$ 41,250	90,750	$ 82,500
Chief Executive Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Loans payable		25,765		25,765		25,765
Compensation payable		$ 471,500		$ 471,500		$ 380,750
Chief Executive Officer [Member] | Employment Agreement [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Employee benefits and share based compensation	$ 150,000
Debt interest rate	10%

SCHEDULE OF NON-CANCELLABLE OPE

SCHEDULE OF NON-CANCELLABLE OPERATING LEASES (Details) - USD ($)	Sep. 30, 2023	Mar. 31, 2023
Lessee, Lease, Description [Line Items]
Right-of-use asset, net	$ 99,935	$ 48,401
Current lease liabilities	38,681	17,384
Non-current lease liabilities	56,823	$ 24,862
Total operating lease liabilities	95,504
Vehicle [Member]
Lessee, Lease, Description [Line Items]
Right-of-use asset, net	38,601
Current lease liabilities	18,453
Non-current lease liabilities	15,360
Total operating lease liabilities	33,813
Office Leases [Member]
Lessee, Lease, Description [Line Items]
Right-of-use asset, net	61,334
Current lease liabilities	20,228
Non-current lease liabilities	41,463
Total operating lease liabilities	$ 61,691

SCHEDULE OF SUPPLEMENTAL INFORM

SCHEDULE OF SUPPLEMENTAL INFORMATION UNDER OPERATING LEASE (Details) - USD ($)	Sep. 30, 2023	Mar. 31, 2023
Lessee, Lease, Description [Line Items]
Right-of-use asset, net	$ 99,935	$ 48,401
Current lease liabilities	38,681	17,384
Non-current lease liabilities	56,823	$ 24,862
Total operating lease liabilities	95,504
Vehicle [Member]
Lessee, Lease, Description [Line Items]
Right-of-use asset, net	38,601
Current lease liabilities	18,453
Non-current lease liabilities	15,360
Total operating lease liabilities	$ 33,813
Weighted average remaining lease term (years)	1 year 8 months 1 day
Weighted average discount rate	12%
Office Lease [Member]
Lessee, Lease, Description [Line Items]
Right-of-use asset, net	$ 61,334
Current lease liabilities	20,228
Non-current lease liabilities	41,463
Total operating lease liabilities	$ 61,691
Weighted average remaining lease term (years)	2 years 8 months 1 day
Weighted average discount rate	12%

SCHEDULE OF FUTURE MINIMUM LEAS

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER OPERATING LEASES (Details)	Sep. 30, 2023 USD ($)
Lessee, Lease, Description [Line Items]
Present value of lease liabilities	$ 95,504
Vehicle [Member]
Lessee, Lease, Description [Line Items]
March 31, 2024 (remaining)	10,759
March 31, 2025	21,518
March 31, 2026	5,380
Total lease payments	37,657
Less: imputed interest	(3,844)
Present value of lease liabilities	33,813
Office Lease [Member]
Lessee, Lease, Description [Line Items]
March 31, 2024 (remaining)	13,177
March 31, 2025	26,947
March 31, 2026	27,755
March 31, 2027	4,660
Total lease payments	72,539
Less: imputed interest	(10,847)
Present value of lease liabilities	$ 61,691

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)										3 Months Ended		6 Months Ended		12 Months Ended
	Sep. 30, 2023	Apr. 13, 2023	Mar. 31, 2023	Oct. 09, 2022	Jul. 12, 2022	Dec. 01, 2020	Oct. 26, 2020	Sep. 01, 2020	Aug. 27, 2020	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Jan. 01, 2021	Nov. 25, 2021	Oct. 28, 2020	Sep. 07, 2020
Product Liability Contingency [Line Items]
Rental expense										$ 37,790	$ 26,400	$ 75,579	$ 46,737
Lease expiration												Jul. 11, 2025
Rent expenses										35,768	26,400	$ 73,558	46,737
One time fee										11,882	4,524	14,591	21,775
Payment for software development												$ 383,001
Common Stock [Member]
Product Liability Contingency [Line Items]
Common stock issued												1,697,700	49,286
Operating Lease Agreement [Member]
Product Liability Contingency [Line Items]
Rent expenses							$ 5,500			19,500	19,500	$ 39,000	$ 39,000
Security deposit															$ 6,500	$ 5,500
Employment Agreement [Member] | Officer [Member]
Product Liability Contingency [Line Items]
Officers compensation						$ 150,000
Compensation increase percentage						10%
Employment Agreement [Member] | Officer [Member] | Common Stock [Member]
Product Liability Contingency [Line Items]
Common stock issued						1,000,000
Service Agreements [Member] | Endless One Global Inc [Member]
Product Liability Contingency [Line Items]
One time fee								$ 250,000
Payment for software development	$ 528,893		$ 145,892
Office Spacein Executive Suite [Member]
Product Liability Contingency [Line Items]
Rent expenses				$ 289					$ 259	867	837	1,734	1,674	$ 279
Security deposit																	$ 259
One Month Rent [Member]
Product Liability Contingency [Line Items]
Rent expenses		$ 8,119
Two Month Rent [Member]
Product Liability Contingency [Line Items]
Security deposit		4,391
Vehicle [Member]
Product Liability Contingency [Line Items]
Lease payments					$ 10,000
Lease cost					8,207
Rental expense										6,063	$ 6,063	12,127	$ 12,127
Vehicle [Member] | First Month Payment [Member]
Product Liability Contingency [Line Items]
Lease payments					$ 1,793
Office Lease [Member]
Product Liability Contingency [Line Items]
Rental expense										$ 6,767		$ 13,534
Rent expenses		2,196
Maintenance charges		$ 1,531
Lease description		The lease commenced on April 13, 2023 and extends for a term of three years and two months. The Company has an option to extend the lease for a period of 36 months after completion of the initial lease term. The Company has not included the extension period in calculating the present value of the lease. The rent is payable on the first day of each month, commencing either (1) opening of the business after tenant improvements, or (2) sixty days after the lease execution date

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)		6 Months Ended
	Mar. 11, 2022	Sep. 30, 2023	Sep. 30, 2022	Apr. 28, 2023	Mar. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized		500,000,000			500,000,000
Common stock, par value		$ 0.001			$ 0.001
Preferred stock, shares authorized		25,000,000			25,000,000
Preferred stock, par value		$ 0.001			$ 0.001
Proceeds from stock					$ 617,700
Number of shares of common stock, value		$ 1,180,000	$ 172,500
Common stock, shares issued		12,033,704			10,336,004
Common stock, shares outstanding		12,033,704			10,336,004
Preferred stock, shares issued		292,000			292,000
Preferred stock, shares outstanding		292,000			292,000
Liquidation preference, per share		$ 0.001
2022 Stock Incentive Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares of common stock	5,000,000
Series A Convertible Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized		1,000,000			1,000,000
Preferred stock, shares issued		292,000			292,000
Preferred stock, shares outstanding		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
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
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares of common stock		1,697,700	49,286
Number of shares of common stock, value		$ 1,698	$ 49
Investor [Member] | Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Proceeds from stock					$ 617,700
Number of shares of common stock		1,080,000
Number of shares of common stock, value		$ 1,180,000
Investor [Member] | Common Stock [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price		$ 1
Investor [Member] | Common Stock [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price		$ 2
Three Investor [Member] | Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Proceeds from stock				$ 617,700
Consultants [Member] | 2022 Stock Incentive Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of option awarded shares		250,000			250,000