Aqua Power Systems (APSI) 10-K 29 Jun 22 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Mar. 31, 2022	Jun. 29, 2022	Sep. 30, 2021
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--03-31
Entity File Number	000-53554
Entity Registrant Name	AQUA POWER SYSTEMS INC.
Entity Central Index Key	0001553264
Entity Tax Identification Number	27-4213903
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	2180 Park Avenue North
Entity Address, Address Line Two	Unit 200
Entity Address, City or Town	Winter Park
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	32789
City Area Code	(407)
Local Phone Number	674-9444
Title of 12(g) Security	Common Stock $.0001 par value
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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	true
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		50,146,804
Auditor Name	Hudgens CPA, PLLC
Auditor Location	Houston, Texas
Auditor Firm ID	6849

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Current Assets
Cash and cash equivalents	$ 130,778	$ 0
Digital currency	1,726	0
Total Current Assets	132,504	0
Other Assets
Intangible asset	23,229	0
Total Other Assets	23,229	0
Total Assets	155,733	0
Current Liabilities
Accounts payable and accrued expenses - related party	32,990	40,916
Accrued interest payable on convertible notes	0	206,961
Accrued Interest - Related Party	0	154,099
Convertible note payable - related party, net	0	263,158
Convertible note, net	0	411,050
Notes payable - related party	30,055	21,713
Notes payable	0	7,500
Total Liabilities	63,045	1,105,397
Shareholders' Equity (Deficiency)
Common stock, $0.0001 par value; 200,000,000 shares authorized, 50,146,804 and 59,066,942 issued and outstanding, at March 31, 2022 and March 31, 2021 respectively	5,014	5,906
Additional paid-in capital	650,876	6,810
Accumulated deficit	(563,702)	(1,118,613)
Total Shareholders' Equity (Deficit)	92,688	(1,105,397)
Total Liabilities and Shareholders' Equity (Deficit)	155,733	0
Preferred Stock [Member]
Shareholders' Equity (Deficiency)
Preferred Stock, Value, Issued	0	0
Series A Preferred Stock [Member]
Shareholders' Equity (Deficiency)
Preferred Stock, Value, Issued	0	0
Series B Preferred Stock [Member]
Shareholders' Equity (Deficiency)
Preferred Stock, Value, Issued	$ 500	$ 500

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2022	Mar. 31, 2021
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	4,000,000	4,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	200,000,000	200,000,000
Common Stock, Shares, Issued	50,146,804	59,066,942
Common Stock, Shares, Outstanding	50,146,804	59,066,942
Series A Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	5,000,000	5,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Series B Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred Stock, Shares Issued	500,000	0
Preferred Stock, Shares Outstanding	500,000	0

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Income Statement [Abstract]
Revenue	$ 0	$ 0
Operating Expenses
Professional fees	75,222	5,090
Rent	24,000	3,000
Total Operating Expenses	99,222	8,090
Loss from Operations	(99,222)	(8,090)
Other Income (Expense)
Gain on extinguishment of debt	678,233	0
Interest expense – related party	(9,304)	(28,727)
Interest expense – other	(14,796)	(41,115)
Total Other Income (Expense)	654,133	(69,842)
NET INCOME (LOSS)	$ 554,911	$ (77,932)
Net Income (Loss) Per Share – Basic	$ 0.01	$ 0
Net Income (Loss) Per Share – Diluted	$ 0	$ 0
Weighted average number of shares outstanding during the year – Basic	54,467,639	59,066,942
Weighted average number of shares outstanding during the year – Diluted	554,467,639	59,066,942

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' (DEFICIT) - USD ($)	Series A Preferred [Member]	Series B Preferred [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Mar. 31, 2020			$ 5,906	$ 7,310	$ (1,040,681)	$ (1,027,465)
Beginning balance, shares at Mar. 31, 2020			59,066,942
Issuance of shares for custodianship		$ 500		(500)
Net income					(77,932)	(77,932)
Ending balance, value at Mar. 31, 2021		$ 500	$ 5,906	6,810	(1,118,613)	(1,105,397)
Ending balance, shares at Mar. 31, 2021		500,000	59,066,942
Issuance of shares for subscription agreement			$ 10	199,990		200,000
Issuance of shares for subscription agreement, shares			100,000
Cancellation of shares			$ (902)	902
Cancellation of shares, shares			(9,020,138)
Gain on extinguishment of debt – related parties				443,174		443,174
Issuance of shares for custodianship, shares		500,000
Net income					554,911	554,911
Ending balance, value at Mar. 31, 2022		$ 500	$ 5,014	$ 650,876	$ (563,702)	$ 92,688
Ending balance, shares at Mar. 31, 2022		500,000	50,146,804

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Cash Flows From Operating Activities:
Net Loss	$ 554,911	$ (77,932)
Adjustments to reconcile net loss to net cash used in operations
Gain on extinguishment of debt	(678,233)	0
Changes in operating assets and liabilities:
Increase (decrease) in accrued expenses – related party	30,000	69,842
Increase (decrease) in accrued interest	14,796
Increase (decrease) in accrued interest – related party	9,304	2,990
Net Cash Used In Operating Activities	(69,222)	(5,100)
Cash Flows From Investing Activities:
Net Cash Used in Investing Activities	0	0
Cash Flows From Financing Activities:
Proceeds from common stock sale	200,000	0
Proceeds from note payable - related party	0	5,100
Net Cash Provided by Financing Activities	200,000	5,100
Net Increase (Decrease) in Cash	130,778	0
Cash at Beginning of Period	0	0
Cash at End of Period	130,778	0
Supplemental disclosure of cash flow information:
Cash paid for interest	0	0
Cash paid for taxes	0	0
Supplemental disclosure of non-cash investing activities:
Gain on extinguishment of debt – related party	443,174	0
Cancellation of shares	902	0
Notes payable issued for purchase of digital asset – related party	$ 24,995	$ 0

ORGANIZATION AND BUSINESS

ORGANIZATION AND BUSINESS	12 Months Ended
	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BUSINESS	NOTE 1 – ORGANIZATION AND BUSINESS Aqua Power Systems, Inc. (APSI), (the "Company") was incorporated in the State of Nevada on December 9, 2010. The last reporting date on the Company’s activity was for the quarter ended June 30, 2015. On December 1, 2020, the Eight Judicial District Court of Nevada entered an order appointing Small Cap Compliance, LLC as custodian of the Company, authorizing and directing it to, among other things, take any action reasonable, prudent and for the benefit of the Company, including reinstating the Company under Nevada law, appointing officers and convening a meeting of stockholders. Small Cap Compliance, LLC was not a shareholder of the Company on the date that it applied to serve as a custodian of the Company. On December 7, 2020, Small Cap Compliance, LLC filed the Certificate of Reinstatement for the Company, thereby reinstating the Company, appointed Stephen Carnes as the sole officer and director of the Company and amended the Company’s Certificate of Incorporation to authorize the issuance of up to one million shares of Series B Preferred Stock. On March 3, 2021, the Eight Judicial District Court of Nevada entered an order approving Small Cap Compliance, LLC’s actions, without prejudice to the claims of interested parties as to dilution of their interest, terminated Small Cap Compliance, LLC’s custodianship of the Company, and discharged Small Cap Compliance as the custodian of the Company. The Company is a shell company in that it has no or nominal operations with either no or nominal assets. The Company’s business purpose is to identify, research and if determined to meet the Company’s criteria, acquire an interest in business opportunities available for the Company to leverage. The Company is not restricting its business development criteria to any specific business, industry, or geographical location. The Company may in fact participate in a business venture of virtually any kind or nature so long that it is in the best interest of the Company and its shareholders in an effort to build long-term shareholder value.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 2 – GOING CONCERN The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has generated no revenues for the year ending March 31, 2022. The Company reported net income of $ 554,911 563,702 69,222 Management plans to identify adequate sources of funding to provide operating capital for continued growth. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. Actual results could differ from those estimates. Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company's system of internal accounting control is designed to assure, among other items, that (1) recorded transactions are valid; (2) valid transactions are recorded; and (3) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Principals of Consolidation The consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (GAAP). The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated. Cash and Cash Equivalents The Company accounts for cash and cash equivalents under FASB ASC 305, “ Cash and Cash Equivalents no Deferred Income Taxes and Valuation Allowance The Company accounts for income taxes under ASC 740 Income Taxes. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No Financial Instruments The Company’s balance sheet is limited to organizational startup costs due to the Acquisition was in December 2020. ASC 820, “Fair Value Measurements and Disclosures,” defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: Level 1 – Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 – Inputs that are both significant to the fair value measurement and unobservable. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of March 31, 2021. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. The Company does no Long-lived Assets Long-lived assets such as property, equipment and identifiable intangibles are reviewed for impairment whenever facts and circumstances indicate that the carrying value may not be recoverable. When required impairment losses on assets to be held and used are recognized based on the fair value of the asset. The fair value is determined based on estimates of future cash flows, market value of similar assets, if available, or independent appraisals, if required. If the carrying amount of the long-lived asset is not recoverable from its undiscounted cash flows, an impairment loss is recognized for the difference between the carrying amount and fair value of the asset. When fair values are not available, the Company estimates fair value using the expected future cash flows discounted at a rate commensurate with the risk associated with the recovery of the assets. We did not recognize any impairment losses for any periods presented. As of March 31, 2022, the Company does not have any Long-Lived Assets and we did not recognize any impairment losses for any periods presented. Property and Equipment The Company follows ASC 360, Property, Plant, and Equipment, 3 years no Related Parties The Company follows ASC 850, “Related Party Disclosures,” Stock-Based Compensation FASB ASC 718 “Compensation – Stock Compensation,” The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of FASB ASC 505-50 “ Equity – Based Payments to Non-Employees Earnings (loss) per share Basic income (loss) per share is computed by dividing net income (loss) attributable to common stockholders by the weighted average common shares outstanding for the period. Diluted income (loss) per share is computed giving effect to all potentially dilutive common shares. Potentially dilutive common shares may consist of incremental shares issuable upon the exercise of stock options and warrants and upon the conversion of notes. In periods in which a net loss has been incurred, all potentially dilutive common shares are considered anti-dilutive and thus are excluded from the calculation. As of March 31, 2022 and 2021 there were 500,000,000 Recently Issued Accounting Pronouncements We have reviewed the FASB issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

LEGAL PROCEEDINGS

LEGAL PROCEEDINGS	12 Months Ended
	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
LEGAL PROCEEDINGS	NOTE 4 – LEGAL PROCEEDINGS Aqua Power Systems Inc. v. Silverton SA, Inc. On May 4, 2021, the Company filed a lawsuit for declaratory relief, seeking an order declaring void 6,330,138 On August 23, 2021, the Company moved for an entry of default for Silverton SA, Inc.’s failure to appear or serve any papers as required by law. On September 15, 2021, the Company filed a Motion for Entry of Default Final Judgement for failure to appear, file any responsive pleading or paper in this action, or otherwise assert any defense to this action as required by law. On September 22, 2021, the Court ruled that the Motion for Entry of Default Final Judgement was granted and the Court declared the 6,330,138 Aqua Power Systems Inc. v. Paramount Trading Company Inc. On May 4, 2021, the Company filed a lawsuit for declaratory relief, seeking an order declaring void 2,690,000 On August 23, 2021, the Company moved for an entry of default for failure to appear or serve any papers as required by law. On September 15, 2021, the Company filed a Motion for Entry of Default Final Judgement for failure to appear, file any responsive pleading or paper in this action, or otherwise assert any defense to this action as required by law. On September 24, 2021, the Court ruled that the Motion for Entry of Default Final Judgement was granted and the Court declared the 2,690,000 Court order barring asserted & unasserted claims Effective August 5, 2021, the Eighth Judicial District Court of Clark County, Nevada granted a motion to bar any asserted and unasserted claims against the assets of the Company prior to the date of judgment. In connection with the judgment, management has determined it is appropriate to write-off certain accounts payable and accrued expenses due by the Company to third parties with the exception of the payables current management has authorized since its appointment. Aqua Power Systems Inc. v. Tadashi Ishikawa On November 4, 2021, the Company filed a lawsuit for declaratory relief, seeking an order declaring void 32,942,624 32,942,624

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 5 – NOTES PAYABLE On March 31, 2015, the Company issued a convertible promissory note in the principal amount of $ 55,000 10 0.20 no 1,914 5,500 On April 20, 2015, the Company issued an unsecured promissory note in the amount of $ 7,500 10 261 750 On April 28, 2015, the Company issued a convertible promissory note in the principal amount of $ 6,000 10 0.20 no 209 600 On April 30, 2015, the Company issued a convertible promissory note in the principal amount of $ 18,000 10 0.20 no 626 1,800 On May 7, 2015, the Company issued a convertible promissory note in the principal amount of $ 74,000 10 0.20 no 2,575 7,400 On May 18, 2015, the Company issued a convertible promissory note in the principal amount of $ 105,000 10 0.20 no 3,653 10,500 On May 22, 2015, the Company issued a convertible promissory note in the principal amount of $ 40,000 10 0.20 no 1,392 4,000 On May 27, 2015, the Company issued a convertible promissory note in the principal amount of $ 61,000 10 0.20 no 2,122 6,100 On June 8, 2015, the Company issued a convertible promissory note in the principal amount of $ 50,000 10 0.20 no 1,740 5,000

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Mar. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6 – RELATED PARTY TRANSACTIONS On June 6, 2014, the Company issued an unsecured promissory note in the amount of $ 3,500 10 0.20 no 121 350 On July 4, 2014, the Company issued an unsecured promissory note in the amount of $ 2,500 10 0.20 no 87 250 On August 1, 2014, the Company issued an unsecured promissory note in the amount of $ 3,000 10 0.20 no 104 300 On August 11, 2014, the Company issued an unsecured promissory note in the amount of $ 14,000 10 0.20 no 487 1,400 On May 1, 2015, the Company memorialized an unsecured promissory note in the amount of $ 7,500 10 261 750 On November 10, 2014, the Company issued an unsecured promissory note in the amount of $ 9,113 10 317 911 On December 22, 2014, the Company issued an unsecured promissory note in the amount of $ 2,050 10 no 71 205 On January 19, 2015, the Company issued a convertible promissory note in the principal amount of $ 550 10 0.20 no 19 55 On February 12, 2015, the Company issued a convertible promissory note in the principal amount of $ 11,634 10 0.20 no 405 1,163 On February 25, 2015, the Company issued a convertible promissory note in the principal amount of $ 117,000 10 0.20 no 4,071 11,700 On March 31, 2015, the Company issued a convertible promissory note in the principal amount of $ 20,000 10 0.20 no 696 2,000 On March 31, 2015, the Company issued a convertible promissory note in the principal amount of $ 75,000 10 0.20 no 2,610 7,500 On May 4, 2015, the Company issued a convertible promissory note in the principal amount of $ 12,100 10 0.20 no 421 1,210 On April 16, 2015, the Company issued a convertible promissory note in the principal amount of $ 1,824 10 0.20 no 63 182 On December 16, 2020, the Company issued an unsecured promissory note in principal amount of $ 5,100 On February 14, 2022, an officer of the Company transferred 8.5 Ethereum cryptocurrency (ETH) from a personal digital wallet to the Company’s digital wallet. The ETH transferred was valued at $ 24,955

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Mar. 31, 2022
Business Combination and Asset Acquisition [Abstract]
INTANGIBLE ASSETS	NOTE 7 – INTANGIBLE ASSETS On February 14, 2022, the Company acquired a digital asset commonly referred to as “land” within the Sandbox metaverse. The Sandbox is a decentralized, community-driven gaming ecosystem where creators can share and monetize voxel assets and gaming experiences on the Ethereum blockchain. The purchase price was 7.9 Ether (ETH). The digital asset (“land”) is an ERC-721 token on the Ethereum network commonly referred to as Sandbox Lands. The asset was valued based on the market rate of ETH on the date of transaction for a value of $23,229. Management evaluated the asset for impairment and determined that no impairment was necessary.

SHAREHOLDERS_ EQUITY

SHAREHOLDERS’ EQUITY	12 Months Ended
	Mar. 31, 2022
Equity [Abstract]
SHAREHOLDERS’ EQUITY	NOTE 8 – SHAREHOLDERS’ EQUITY Common Stock The Company has 200,000,000 0.0001 On April 22, 2021, the Company issued 100,000 200,000 During September 2021, as a result of a court order, the Company canceled a total of 9,020,138 6,330,138 2,690,000 Preferred Stock The Company is authorized to a total of 10,000,000 shares of preferred stock. There are 6,000,000 5,000,000 1,000,000 There are currently no Series A Preferred shares issued and outstanding. On December 7, 2020, 500,000 Preferred Class A Stock Each share of Preferred Class A Stock is entitled to one hundred (100) votes per share on all matters. Except as provided by law, the holders of shares of Preferred Class A Stock vote together with the holders of shares of Common Stock as a single class. In addition, so long as any shares of Preferred Class A Stock remains outstanding, in addition to any other vote or consent of stockholders required by our certificate of incorporation, the company will not, without first obtaining the approval (by written consent, as provided by law or otherwise) of the holders of a majority of the then outstanding shares of Series A Preferred Stock, voting together as a class: (i) Increase or decrease (other than by redemption or conversion) the total number of authorized shares of Series A Preferred Stock; (ii) Effect an exchange reclassification, or cancellation of all or a part of the Series A Preferred Stock, but excluding a stock split or reverse stock split of the Company’s Common Stock or Preferred Stock; (iii) Effect an exchange, or create a right of exchange, of all or part of the shares of another class of shares into shares of Series A Preferred Stock; or (iv) Alter or change the rights, preferences or privileges of the shares of Series A Preferred Stock so as to affect adversely the shares of such series, including the rights set forth in this Designation. For clarification, issuances of additional authorized shares of Series A Preferred under the terms herein shall not require the authorization or approval of the existing shareholders of Preferred Stock. The Company is not required to pay dividends at any specific rate on the Series A Preferred Stock. In the event of any liquidation, dissolution, or winding up of the Company, either voluntarily or involuntarily, the holders of Class A Preferred Stock shall be entitled to receive, prior and in preference to any distribution of any assets of the Company to the holders of the junior stock by reason of their ownership of such stock, but not prior to any holders of the Company’s senior securities, which holders shall have priority to the distribution of any assets of the Company, an amount per share for each share of Class A Preferred Stock held by them equal to the sum of the liquidation preference specified for each share of preferred stock. If upon the liquidation, dissolution or winding up of the Company, the assets of the Company legally available for distribution to the holders of the Class A Preferred Stock are insufficient to permit the payment to such holders of the full amounts of their liquidation preference, subsequent to the payment to the senior securities then the entire remaining assets of the Company following the payment to the senior securities legally available for distribution shall be distributed with equal priority and pro rata among holders of the Class A Preferred Stock in proportion to the full amounts they would otherwise be entitled to receive pursuant to their liquidation preference. The liquidation preference of Class A Preferred Stock shall be equal to the original issue price per share of Class A Preferred Stock, as adjusted for any recapitalizations. Holders of Class A Preferred Stock shall have the right, exercisable at any time and from time to time (unless otherwise prohibited by law, rule or regulation), to convert any or all of their shares of the Class A Preferred Shares into Common Stock at the conversion ratio of (1) one Preferred A share to (100) one hundred common shares. Holders of Preferred Class A Stock have no preemptive or subscription rights and there are no redemption or sinking fund provisions applicable to our Preferred Class A Stock. Preferred Class B Stock Each share of Preferred Class B Stock is entitled to one thousand (1,000) votes per share on all matters. Except as provided by law, the holders of shares of Preferred Class B Stock vote together with the holders of shares of Common Stock as a single class. The Preferred Class B Stock is not entitled to receive any dividends in any amount during which such shares are outstanding. 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 Preferred Class B 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 per share [the "Liquidation Preference"]. If upon such liquidation, dissolution or winding up of the Company, the assets of the Company available for distribution to the holders of the Preferred Class B Stock and parity capital stock, if any, shall be insufficient to permit in full the payment of the Liquidation Preference, then all such assets of the Company shall be distributed ratably among the holders of the Preferred Class B Stock and parity capital stock, if any. Neither the consolidation or merger of the Company nor the sale, lease or transfer by the Company of all or a part of its assets shall be deemed a liquidation, dissolution or winding up of the Company. Each share of Preferred Class B Stock shall be convertible, at the option of the Holder, into 1,000 (One Thousand) fully paid and non-assessable shares of the Corporation's Common Stock. The aforementioned 1 to 1,000 ratio will be adjusted by stock splits, dividends, and distributions, and that adjustment will apply to reclassifications, consolidations, and mergers. Holders of Preferred Class B Stock have no preemptive or subscription rights and there are no redemption or sinking fund provisions applicable to our Preferred Class B Stock.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Mar. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 9 – INCOME TAXES Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A full valuation allowance is established against the remaining net deferred tax assets as of March 31, 2022 and 2021 based on estimates of recoverability. The Company determined that such a valuation allowance was necessary given the current and expected near term losses and the uncertainty with respect to its ability to generate sufficient profits from its business model. The Company's deferred tax assets, liabilities, and valuation allowance have been adjusted to reflect the impact of the new tax law. The components of deferred tax assets consist of: Schedule of deferred tax assets March 31, 2022 2021 Net operating loss $ 162,908 $ 717,819 Valuation allowance (162,908 ) (717,819 ) Deferred tax assets, net of allowance $ – $ – The reconciliation of the effective income tax rate to the federal statutory rate is as follows: Schedule of Reconciliation of the effective income tax rate March 31, March 31, US Federal statutory rate ( 21 ) ( 21 ) State income tax, net of federal benefit ( 6 ) ( 6 ) Change in valuation allowance 27 27 Income tax benefit - - The Company has recorded as of March 31, 2022 and 2021 a valuation allowance of $ 162,908 717,819 The Company has net operating loss carry-forwards of approximately $ 162,908

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Mar. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS On November 4, 2021, the Company filed a lawsuit for declaratory relief, seeking an order declaring void 32,942,624 shares of its common stock, representing 65.7% of the current issued and outstanding shares, that were held Mr. Tadashi Ishikawa, the former CEO of the Company. On May 19, 2022, the Court ruled that the Motion for Entry of Default Final Judgement was granted and the Court declared the 32,942,624 shares of common stock in APSI issued to Tadashi Ishikawa, held in Book Entry, void and cancelled.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. Actual results could differ from those estimates. Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company's system of internal accounting control is designed to assure, among other items, that (1) recorded transactions are valid; (2) valid transactions are recorded; and (3) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Principals of Consolidation	Principals of Consolidation The consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (GAAP). The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company accounts for cash and cash equivalents under FASB ASC 305, “ Cash and Cash Equivalents no
Deferred Income Taxes and Valuation Allowance	Deferred Income Taxes and Valuation Allowance The Company accounts for income taxes under ASC 740 Income Taxes. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No
Financial Instruments	Financial Instruments The Company’s balance sheet is limited to organizational startup costs due to the Acquisition was in December 2020. ASC 820, “Fair Value Measurements and Disclosures,” defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: Level 1 – Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 – Inputs that are both significant to the fair value measurement and unobservable. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of March 31, 2021. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. The Company does no
Long-lived Assets	Long-lived Assets Long-lived assets such as property, equipment and identifiable intangibles are reviewed for impairment whenever facts and circumstances indicate that the carrying value may not be recoverable. When required impairment losses on assets to be held and used are recognized based on the fair value of the asset. The fair value is determined based on estimates of future cash flows, market value of similar assets, if available, or independent appraisals, if required. If the carrying amount of the long-lived asset is not recoverable from its undiscounted cash flows, an impairment loss is recognized for the difference between the carrying amount and fair value of the asset. When fair values are not available, the Company estimates fair value using the expected future cash flows discounted at a rate commensurate with the risk associated with the recovery of the assets. We did not recognize any impairment losses for any periods presented. As of March 31, 2022, the Company does not have any Long-Lived Assets and we did not recognize any impairment losses for any periods presented.
Property and Equipment	Property and Equipment The Company follows ASC 360, Property, Plant, and Equipment, 3 years no
Related Parties	Related Parties The Company follows ASC 850, “Related Party Disclosures,”
Stock-Based Compensation	Stock-Based Compensation FASB ASC 718 “Compensation – Stock Compensation,” The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of FASB ASC 505-50 “ Equity – Based Payments to Non-Employees
Earnings (loss) per share	Earnings (loss) per share Basic income (loss) per share is computed by dividing net income (loss) attributable to common stockholders by the weighted average common shares outstanding for the period. Diluted income (loss) per share is computed giving effect to all potentially dilutive common shares. Potentially dilutive common shares may consist of incremental shares issuable upon the exercise of stock options and warrants and upon the conversion of notes. In periods in which a net loss has been incurred, all potentially dilutive common shares are considered anti-dilutive and thus are excluded from the calculation. As of March 31, 2022 and 2021 there were 500,000,000
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements We have reviewed the FASB issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of deferred tax assets	Schedule of deferred tax assets March 31, 2022 2021 Net operating loss $ 162,908 $ 717,819 Valuation allowance (162,908 ) (717,819 ) Deferred tax assets, net of allowance $ – $ –
Schedule of Reconciliation of the effective income tax rate	Schedule of Reconciliation of the effective income tax rate March 31, March 31, US Federal statutory rate ( 21 ) ( 21 ) State income tax, net of federal benefit ( 6 ) ( 6 ) Change in valuation allowance 27 27 Income tax benefit - -

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net income	$ 554,911	$ (77,932)
Accumulated deficit	563,702	1,118,613
Cash for operations	$ 69,222	$ 5,100

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Accounting Policies [Abstract]
Cash equivalents	$ 0	$ 0
Deferred tax assets	0
Deferred tax liabilities	0
Assets fair value disclosure	0
Liabilities fair value disclosure	$ 0
Estimated useful lives of assets	3 years
Property plant and equipment net	$ 0
Conversion of preferred shares	500,000,000

LEGAL PROCEEDINGS (Details Narr

LEGAL PROCEEDINGS (Details Narrative) - shares			1 Months Ended
	Nov. 04, 2021	May 04, 2021	May 19, 2022	Sep. 24, 2021	Sep. 22, 2021
Silverton S A [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock cancelled during period shares		6,330,138			6,330,138
Paramount Trading Company [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock cancelled during period shares		2,690,000		2,690,000
Tadashi Ishikawa [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock cancelled during period shares	32,942,624		32,942,624

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)					1 Months Ended										12 Months Ended
	Jun. 08, 2015	May 07, 2015	May 04, 2015	Feb. 12, 2015	May 27, 2015	May 22, 2015	May 18, 2015	Apr. 30, 2015	Apr. 28, 2015	Apr. 20, 2015	Apr. 16, 2015	Mar. 31, 2015	Feb. 25, 2015	Jan. 19, 2015	Mar. 31, 2022	Mar. 31, 2021
Convertible Debt [Member]
Short-Term Debt [Line Items]
Principal amount												$ 55,000
Interest rate												10%		10%
Conversion price												$ 0.20		$ 0.20
Amortization expense															$ 0	$ 0
Interest expense debt															1,914	5,500
Unsecured Debt [Member]
Short-Term Debt [Line Items]
Principal amount										$ 7,500
Interest rate										10%
Interest expense debt															261	750
Convertible Debt One [Member]
Short-Term Debt [Line Items]
Principal amount									$ 6,000
Interest rate				10%					10%
Conversion price									$ 0.20			0.20
Amortization expense															0	0
Interest expense debt															209	600
Convertible Debt Two [Member]
Short-Term Debt [Line Items]
Principal amount								$ 18,000
Interest rate								10%					10%
Conversion price								$ 0.20				$ 0.20
Amortization expense															0	0
Interest expense debt															626	1,800
Convertible Debt Three [Member]
Short-Term Debt [Line Items]
Principal amount		$ 74,000
Interest rate		10%										10%
Conversion price		$ 0.20										$ 0.20
Amortization expense															0	0
Interest expense debt															2,575	7,400
Convertible Debt Four [Member]
Short-Term Debt [Line Items]
Principal amount							$ 105,000
Interest rate							10%					10%
Conversion price							$ 0.20					$ 0.20
Amortization expense															0	0
Interest expense debt															3,653	10,500
Convertible Debt Five [Member]
Short-Term Debt [Line Items]
Principal amount						$ 40,000
Interest rate			10%			10%
Conversion price			$ 0.20			$ 0.20
Amortization expense															0	0
Interest expense debt															1,392	4,000
Convertible Debt Six [Member]
Short-Term Debt [Line Items]
Principal amount					$ 61,000
Interest rate					10%						10%
Conversion price					$ 0.20						$ 0.20
Amortization expense															0	0
Interest expense debt															2,122	6,100
Convertible Debt Seven [Member]
Short-Term Debt [Line Items]
Principal amount	$ 50,000
Interest rate	10%
Conversion price	$ 0.20
Amortization expense															0	0
Interest expense debt															$ 1,740	$ 5,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)											1 Months Ended											12 Months Ended
	Jun. 08, 2015	May 07, 2015	May 04, 2015	May 02, 2015	Feb. 12, 2015	Nov. 10, 2014	Aug. 11, 2014	Aug. 01, 2014	Jul. 04, 2014	Jun. 06, 2014	Dec. 16, 2020	May 27, 2015	May 22, 2015	May 18, 2015	Apr. 30, 2015	Apr. 28, 2015	Apr. 16, 2015	Mar. 31, 2015	Feb. 25, 2015	Jan. 19, 2015	Dec. 22, 2014	Mar. 31, 2022	Mar. 31, 2021	Feb. 14, 2022	Aug. 11, 2015	Aug. 01, 2015	Jul. 04, 2015	Jun. 06, 2015
Short-Term Debt [Line Items]
Notes payable																								$ 24,955
Unsecured Promissory Note [Member]
Short-Term Debt [Line Items]
Proceeds from related party debt										$ 3,500
Interest rate									10%	10%
Conversion price																												$ 0.20
Amortization expense																						$ 0	$ 0
Interest expense																						121	350
Unsecured Promissory Note One [Member]
Short-Term Debt [Line Items]
Proceeds from related party debt									$ 2,500
Conversion price																											$ 0.20
Amortization expense																						0	0
Interest expense																						87	250
Unsecured Promissory Note Two [Member]
Short-Term Debt [Line Items]
Proceeds from related party debt								$ 3,000
Interest rate								10%
Conversion price																										$ 0.20
Amortization expense																						0	0
Interest expense																						104	300
Unsecured Promissory Note Three [Member]
Short-Term Debt [Line Items]
Proceeds from related party debt							$ 14,000
Interest rate							10%
Conversion price																									$ 0.20
Amortization expense																						0	0
Interest expense																						487	1,400
Unsecured Promissory Note Four [Member]
Short-Term Debt [Line Items]
Proceeds from related party debt				$ 7,500
Interest rate				10%
Interest expense																						261	750
Unsecured Promissory Note Five [Member]
Short-Term Debt [Line Items]
Proceeds from related party debt						$ 9,113
Interest rate						10%
Interest expense																						317	911
Unsecured Promissory Note Six [Member]
Short-Term Debt [Line Items]
Proceeds from related party debt																					$ 2,050
Interest rate																					10%
Amortization expense																						0	0
Interest expense																						71	205
Convertible Debt [Member]
Short-Term Debt [Line Items]
Proceeds from related party debt																				$ 550
Interest rate																		10%		10%
Conversion price																		$ 0.20		$ 0.20
Amortization expense																						0	0
Interest expense																						19	55
Convertible Debt One [Member]
Short-Term Debt [Line Items]
Proceeds from related party debt					$ 11,634
Interest rate					10%											10%
Conversion price																$ 0.20		0.20
Amortization expense																						0	0
Interest expense																						405	1,163
Convertible Debt Two [Member]
Short-Term Debt [Line Items]
Proceeds from related party debt																			$ 117,000
Interest rate															10%				10%
Conversion price															$ 0.20			$ 0.20
Amortization expense																						0	0
Interest expense																						4,071	11,700
Convertible Debt Three [Member]
Short-Term Debt [Line Items]
Proceeds from related party debt																		$ 20,000
Interest rate		10%																10%
Conversion price		$ 0.20																$ 0.20
Amortization expense																						0	0
Interest expense																						696	2,000
Convertible Debt Four [Member]
Short-Term Debt [Line Items]
Proceeds from related party debt																		$ 75,000
Interest rate														10%				10%
Conversion price														$ 0.20				$ 0.20
Amortization expense																						0	0
Interest expense																						2,610	7,500
Convertible Debt Five [Member]
Short-Term Debt [Line Items]
Proceeds from related party debt			$ 12,100
Interest rate			10%										10%
Conversion price			$ 0.20										$ 0.20
Amortization expense																						0	0
Interest expense																						421	1,210
Convertible Debt Six [Member]
Short-Term Debt [Line Items]
Proceeds from related party debt																	$ 1,824
Interest rate												10%					10%
Conversion price												$ 0.20					$ 0.20
Amortization expense																						0	0
Interest expense																						63	182
Convertible Debt Seven [Member]
Short-Term Debt [Line Items]
Proceeds from related party debt											$ 5,100
Interest rate	10%
Conversion price	$ 0.20
Amortization expense																						$ 0	$ 0

SHAREHOLDERS_ EQUITY (Details N

SHAREHOLDERS’ EQUITY (Details Narrative) - USD ($)		1 Months Ended			6 Months Ended	12 Months Ended
	May 04, 2021	Sep. 24, 2021	Sep. 22, 2021	Apr. 22, 2021	Sep. 30, 2021	Mar. 31, 2022	Mar. 31, 2021	Dec. 07, 2020
Class of Stock [Line Items]
Common Stock, Shares Authorized						200,000,000	200,000,000
Common Stock, Par or Stated Value Per Share						$ 0.0001	$ 0.0001
Proceeds from Issuance of Common Stock						$ 200,000	$ 0
Preferred stock shares designated						6,000,000
Preferred Stock, Shares Issued						0	0
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares designated						5,000,000
Preferred Stock, Shares Issued						0	0
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares designated						1,000,000
Preferred Stock, Shares Issued						500,000	0
Silverton S A [Member]
Class of Stock [Line Items]
[custom:StockCancelledDuringPeriodShares]	6,330,138		6,330,138
Paramount Trading Company [Member]
Class of Stock [Line Items]
[custom:StockCancelledDuringPeriodShares]	2,690,000	2,690,000
Small Cap Compliance [Member] | Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Issued								500,000
Subscription Agreement [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues				100,000
Proceeds from Issuance of Common Stock				$ 200,000
[custom:StockCancelledDuringPeriodShares]					9,020,138
Subscription Agreement [Member] | Silverton S A [Member]
Class of Stock [Line Items]
[custom:StockCancelledDuringPeriodShares]					6,330,138
Subscription Agreement [Member] | Paramount Trading Company [Member]
Class of Stock [Line Items]
[custom:StockCancelledDuringPeriodShares]					2,690,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Net operating loss	$ 162,908	$ 717,819
Valuation allowance	(162,908)	(717,819)
Deferred tax assets, net of allowance	$ 0	$ 0

INCOME TAXES (Details 1)

INCOME TAXES (Details 1)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Income Tax Disclosure [Abstract]
US Federal statutory rate	21%	21%
State income tax, net of federal benefit	6%	6%
Change in valuation allowance	27%	27%
Income tax benefit	(0.00%)	(0.00%)

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Deferred tax asset valuation allowannce	$ 162,908	$ 717,819
Net operating loss carry-forwards	$ 162,908