SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) |
12 Months Ended |
|---|---|
Mar. 31, 2026 | |
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | |
| Basis of Presentation | The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). |
| New Accounting Pronouncements | Management continues to evaluate the impact of recently issued but not yet effective accounting pronouncements and will adopt them as required. No recently issued accounting standards are expected to have a material impact on the Company’s financial statements. |
| Use of Estimates | The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates. |
| Cash and Cash Equivalents | The Company considers all highly liquid investments with original maturities of three months or less at the date of acquisition to be cash equivalents. As of March 31, 2026, the Company has $34,781 in the bank account. |
| Rounding Policy | All amounts in these financial statements are presented in U.S. dollars and rounded to the nearest dollar, unless otherwise indicated. |
| Foreign Currency Transactions | The Company’s functional currency is the U.S. dollar. Transactions denominated in foreign currencies are recorded at the exchange rate in effect on the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are remeasured at each reporting date using the closing exchange rate. Any resulting exchange gains or losses are recognized in the statement of operations under “Foreign Exchange Gain/Loss.” |
| Revenue Recognition | During the year ended March 31, 2026, the Company had $18,430 in revenue. The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers. Revenue is recognized when the service has been fully performed, delivered to the customer, and payment has been received or is reasonably assured. |
| Income Taxes | The Company accounts for income taxes under the asset and liability method in accordance with ASC 740, Income Taxes. Deferred tax assets and liabilities are recognized for the future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for net operating losses (“NOLs”) and credit carryforwards. A valuation allowance is established when necessary to reduce deferred tax assets to the amount expected to be realized.
As of March 31, 2026, the Company had not generated taxable income, and no provision for income taxes has been recorded. |
| Fair Value of Financial Instruments | The Company follows ASC 820, Fair Value Measurements, and ASC 825, Financial Instruments, which require disclosure of fair value for certain financial instruments. These standards establish a framework for measuring fair value and provide a hierarchy for classifying the inputs used. Fair value estimates are based on market assumptions and relevant information available to management as of March 31, 2026. |
| Earnings per Share | The Company follows ASC 260, Earnings Per Share, which governs the presentation of basic and diluted earnings per share. Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting period. Since the Company has no potentially dilutive securities, basic and diluted loss per share are the same. |