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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-Q
☒
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
OF
THE SECURITIES EXCHANGE ACT OF 1934
For
the quarterly period ended September 30, 2024
or
☐
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)
OF
THE SECURITIES EXCHANGE ACT OF 1934
For
the transition period from ___ to ______
Commission
File Number 000-56157
Antiaging
Quantum Living Inc.
(Exact
name of registrant as specified in its charter)
New York |
|
47-2643986 |
(State
or Other Jurisdiction |
|
(I.R.S.
Employer |
of
Incorporation or Organization) |
|
Identification
No.) |
133-27
39th Ave Ths #PH2A
Flushing,
NY 11354
(Address
of Principal Executive Offices) (Zip Code)
917-470-5393
(Registrant’s
telephone number, including area code)
(Former
name, former address and former fiscal year, if changed since last report)
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
Not
Applicable |
|
Not
Applicable |
|
Not
Applicable |
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files). Yes ☒ No ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,”
“smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
Large
accelerated filer |
☐ |
Accelerated
filer |
☐ |
Non-accelerated
filer |
☒ |
Smaller
reporting company |
☒ |
|
|
Emerging
growth company |
☒ |
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒
As
of November 14, 2024, the registrant had 29,995,000
shares of Class A common stock outstanding.
TABLE
OF CONTENTS
NOTE
ABOUT FORWARD-LOOKING STATEMENTS
Except
for historical information, this quarterly report on Form 10-Q contains forward-looking statements within the meaning of the Private
Securities Litigation Reform Act of 1995. All statements contained in this quarterly report on Form 10-Q other than statements of historical
fact, including statements regarding our future results of operations and financial position, our business strategy and plans, and our
objectives for future operations, are forward-looking statements. The words “believe,” “may,” “will,”
“estimate,” “continue,” “anticipate,” “intend,” “expect,” and similar expressions
are intended to identify forward-looking statements. We have based these forward-looking statements largely on our current expectations
and projections about future events and trends that we believe may affect our financial condition, results of operations, business strategy,
short-term and long-term business operations and objectives, and financial needs. These forward-looking statements are subject to a number
of risks, uncertainties and assumptions. Moreover, we operate in a very competitive and rapidly changing environment. New risks emerge
from time to time. It is not possible for our management to predict all risks, nor can we assess the impact of all factors on our business
or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any
forward-looking statements we may make. In light of these risks, uncertainties and assumptions, the future events and trends discussed
in this quarterly report on Form 10-Q may not occur and actual results could differ materially and adversely from those anticipated or
implied in the forward-looking statements.
We
undertake no obligation to revise or publicly release the results of any revision to these forward-looking statements, except as required
by law. Given these risks and uncertainties, readers are cautioned not to place undue reliance on such forward-looking statements.
Unless
expressly indicated or the context requires otherwise, the terms “Antiaging,” “company,” “we,” “us,”
and “our” in this document refer to Antiaging Quantum Living Inc, a New York corporation.
PART
I – FINANCIAL INFORMATION
ITEM
1. FINANCIAL STATEMENTS
INDEX
TO FINANCIAL STATEMENTS
ANTIAGING QUANTUM LIVING INC (FKA. ACHISON INC)
Condensed Consolidated Balance Sheets
As
of September 30, 2024 and March 31, 2024
| |
September 30, | | |
March 31, | |
| |
2024 | | |
2024 | |
| |
(Unaudited) | | |
(Audited) | |
ASSETS | |
| | | |
| | |
Current Assets | |
| | | |
| | |
Cash and cash equivalents | |
$ | 37,403 | | |
$ | 166,552 | |
Accounts receivable, net | |
| 29,333 | | |
| 2,001 | |
Advances to suppliers | |
| 39,656 | | |
| 27,000 | |
Other receivables and current assets | |
| 62,308 | | |
| 28,668 | |
Total Current Assets | |
| 168,700 | | |
| 224,221 | |
Non-Current Assets | |
| | | |
| | |
Property, plant and equipment, net | |
| 193,886 | | |
| 215,770 | |
Other non-current assets | |
| 33,412 | | |
| 32,473 | |
Operating lease right of use asset, net | |
| 401,256 | | |
| 539,946 | |
Total Non-Current Assets | |
| 628,554 | | |
| 788,189 | |
Total Assets | |
| 797,254 | | |
| 1,012,410 | |
| |
| | | |
| | |
LIABILITIES AND SHAREHOLDERS’ EQUITY | |
| | | |
| | |
Current Liabilities | |
| | | |
| | |
Accounts payable and accrued expenses | |
| 73,213 | | |
| 64,842 | |
Other payables | |
| 25,194 | | |
| 7,422 | |
Due to related parties | |
| 765,369 | | |
| 613,843 | |
Taxes payable | |
| 3,688 | | |
| 1,124 | |
Advances from customers | |
| 8,475 | | |
| 4,345 | |
Operating lease liabilities - current portion | |
| 279,188 | | |
| 179,872 | |
Total Current Liabilities | |
| 1,155,127 | | |
| 871,448 | |
Non-Current Liabilities | |
| | | |
| | |
Operating lease liabilities - non-current | |
| 52,465 | | |
| 134,903 | |
Other long-term liabilities | |
| 431,362 | | |
| 419,229 | |
Total Non-Current Liabilities | |
| 483,827 | | |
| 554,132 | |
Total Liabilities | |
| 1,638,954 | | |
| 1,425,580 | |
| |
| | | |
| | |
Commitments and Contingencies | |
| - | | |
| - | |
| |
| | | |
| | |
Shareholders’ Equity | |
| | | |
| | |
Class A Common stock, $0.00001 par value; 1,200,000,000 shares authorized, 29,995,000 shares issued and outstanding | |
| 29,995 | | |
| 29,995 | |
Class B Common stock, $0.00001 par value; 1,200,000,000 shares authorized, no shares issued and outstanding | |
| - | | |
| - | |
Class C Common stock, $0.00001 par value; 1,200,000,000 shares authorized, no shares issued and outstanding | |
| - | | |
| - | |
Class D Common stock, $0.00001 par value; 1,200,000,000 shares authorized, no shares issued and outstanding | |
| - | | |
| - | |
Class E Common stock, $0.00001 par value; 1,200,000,000 shares authorized, no shares issued and outstanding | |
| - | | |
| - | |
Common stock, value | |
| - | | |
| - | |
Additional paid-in capital | |
| 243,530 | | |
| 243,530 | |
Accumulated loss | |
| (1,100,957 | ) | |
| (689,303 | ) |
Accumulated other comprehensive (loss) income | |
| (14,268 | ) | |
| 2,608 | |
Total Shareholders’ Deficit | |
| (841,700 | ) | |
| (413,170 | ) |
Total Liabilities and Shareholders’ Deficit | |
$ | 797,254 | | |
$ | 1,012,410 | |
The accompanying notes
are an integral part of these unaudited condensed consolidated financial statements.
ANTIAGING QUANTUM LIVING INC (FKA. ACHISON INC)
Condensed Consolidated Statements of Income and Comprehensive Income
For
the Three and Six Months Ended September 30, 2024 and 2023
Unaudited
| |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
Three Months Ended | | |
Six Months Ended | |
| |
September 30, | | |
September 30, | | |
September 30, | | |
September 30, | |
| |
2024 | | |
2023 | | |
2024 | | |
2023 | |
Revenues | |
$ | 173,174 | | |
$ | - | | |
$ | 375,243 | | |
$ | 1,200 | |
Cost of revenues | |
| 14,373 | | |
| - | | |
| 14,538 | | |
| - | |
Gross profit | |
| 158,801 | | |
| - | | |
| 360,705 | | |
| 1,200 | |
| |
| | | |
| | | |
| | | |
| | |
Operating expenses: | |
| | | |
| | | |
| | | |
| | |
Selling and marketing expense | |
| 100,273 | | |
| - | | |
| 231,206 | | |
| - | |
General and administrative expenses | |
| 256,296 | | |
| 24,378 | | |
| 541,200 | | |
| 55,305 | |
Total operating expenses | |
| 356,569 | | |
| 24,378 | | |
| 772,406 | | |
| 55,305 | |
| |
| | | |
| | | |
| | | |
| | |
Loss from operations | |
| (197,768 | ) | |
| (24,378 | ) | |
| (411,701 | ) | |
| (54,105 | ) |
| |
| | | |
| | | |
| | | |
| | |
Other income (expenses): | |
| | | |
| | | |
| | | |
| | |
Interest income | |
| 22 | | |
| - | | |
| 47 | | |
| - | |
Total other income | |
| 22 | | |
| - | | |
| 47 | | |
| - | |
| |
| | | |
| | | |
| | | |
| | |
Income tax expense | |
| - | | |
| - | | |
| - | | |
| - | |
| |
| | | |
| | | |
| | | |
| | |
Net loss | |
$ | (197,746 | ) | |
$ | (24,378 | ) | |
$ | (411,654 | ) | |
$ | (54,105 | ) |
| |
| | | |
| | | |
| | | |
| | |
Weighted average shares outstanding | |
| | | |
| | | |
| | | |
| | |
Basic and diluted | |
| 29,995,000 | | |
| 29,995,000 | | |
| 29,995,000 | | |
| 29,995,000 | |
| |
| | | |
| | | |
| | | |
| | |
Loss per share | |
| | | |
| | | |
| | | |
| | |
Basic and diluted | |
$ | (0.0066 | ) | |
$ | (0.0008 | ) | |
$ | (0.0137 | ) | |
$ | (0.0018 | ) |
| |
| | | |
| | | |
| | | |
| | |
Other comprehensive income (loss): | |
| | | |
| | | |
| | | |
| | |
Net loss | |
$ | (197,746 | ) | |
$ | (24,378 | ) | |
$ | (411,654 | ) | |
$ | (54,105 | ) |
Other comprehensive income (loss): | |
| | | |
| | | |
| | | |
| | |
Foreign currency translation adjustment | |
| (19,151 | ) | |
| - | | |
| (16,876 | ) | |
| - | |
Total comprehensive loss | |
$ | (216,897 | ) | |
$ | (24,378 | ) | |
$ | (428,530 | ) | |
$ | (54,105 | ) |
The
accompanying notes are an integral part of these unaudited condensed consolidated financial statements.
ANTIAGING
QUANTUM LIVING INC (FKA. ACHISON INC)
Condensed Consolidated Statements of Changes in Shareholders’ Deficit
For
the Six Months Ended September 30, 2024 and 2023
Unaudited
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
(Loss) | | |
Total | |
| |
Class A
Common Stock | | |
Class B
Common Stock | | |
Class C
Common Stock | | |
Class D
Common Stock | | |
Class E
Common Stock | | |
| | |
| | |
Accumulated other | | |
| |
| |
Number of | | |
| | |
Number of | | |
| | |
Number of | | |
| | |
Number of | | |
| | |
Number of | | |
| | |
Additional
Paid-in | | |
Accumulated | | |
Comprehensive Income | | |
| |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
(Loss) | | |
Total | |
Balance
at March 31, 2023 | |
| 29,995,000 | | |
$ | 29,995 | | |
| - | | |
$ | - | | |
| - | | |
$ | - | | |
| - | | |
$ | - | | |
| - | | |
$ | - | | |
$ | 160,230 | | |
$ | (276,332 | ) | |
$ | - | | |
$ | (86,107 | ) |
Shareholder
loan cancellation | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| 83,300 | | |
| | | |
| | | |
| 83,300 | |
Net
loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (29,727 | ) | |
| - | | |
| (29,727 | ) |
Balance
at June 30, 2023 | |
| 29,995,000 | | |
| 29,995 | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 243,530 | | |
| (306,059 | ) | |
| - | | |
| (32,534 | ) |
Net
loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (24,378 | ) | |
| - | | |
| (24,378 | ) |
Balance
at September 30, 2023 | |
| 29,995,000 | | |
| 29,995 | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 243,530 | | |
| (330,437 | ) | |
| - | | |
| (56,912 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance
at March 31, 2024 | |
| 29,995,000 | | |
| 29,995 | | |
| | | |
| - | | |
| | | |
| - | | |
| | | |
| - | | |
| | | |
| - | | |
| 243,530 | | |
| (689,303 | ) | |
| 2,608 | | |
| (413,170 | ) |
Net
loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (213,908 | ) | |
| - | | |
| (213,908 | ) |
Foreign
currency translation adjustment | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 2,275 | | |
| 2,275 | |
Balance
at June 30, 2024 | |
| 29,995,000 | | |
| 29,995 | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 243,530 | | |
| (903,211 | ) | |
| 4,883 | | |
| (624,803 | ) |
Balance | |
| 29,995,000 | | |
| 29,995 | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 243,530 | | |
| (903,211 | ) | |
| 4,883 | | |
| (624,803 | ) |
Net
loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (197,846 | ) | |
| - | | |
| (197,746 | ) |
Foreign
currency translation adjustment | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (19,151 | ) | |
| (19,151 | ) |
Balance
at September 30, 2024 | |
| 29,995,000 | | |
$ | 29,995 | | |
| - | | |
$ | - | | |
| - | | |
$ | - | | |
| - | | |
$ | - | | |
| - | | |
$ | - | | |
$ | 243,530 | | |
$ | (1,100,957 | ) | |
$ | (14,268 | ) | |
$ | (841,700 | ) |
Balance | |
| 29,995,000 | | |
$ | 29,995 | | |
| - | | |
$ | - | | |
| - | | |
$ | - | | |
| - | | |
$ | - | | |
| - | | |
$ | - | | |
$ | 243,530 | | |
$ | (1,100,957 | ) | |
$ | (14,268 | ) | |
$ | (841,700 | ) |
The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.
ANTIAGING
QUANTUM LIVING INC (FKA. ACHISON INC)
Condensed Consolidated Statements of Cash Flows
For
the Six Months Ended September 30, 2024 and 2023
Unaudited
| |
2024 | | |
2023 | |
| |
Six Months
Ended | |
| |
September 30, | | |
September 30, | |
| |
2024 | | |
2023 | |
Cash flows from operating activities | |
| | | |
| | |
Net loss | |
$ | (411,654 | ) | |
$ | (54,105 | ) |
Adjustments to reconcile net loss to net cash used
in operating activities | |
| | | |
| | |
Depreciation and amortization expense | |
| 71,921 | | |
| 157 | |
Amortization of operating lease ROU assets | |
| 150,385 | | |
| - | |
Changes in assets and liabilities | |
| | | |
| | |
Increase in accounts receivable | |
| (26,738 | ) | |
| - | |
Increase in advances to suppliers | |
| (12,384 | ) | |
| (27,554 | ) |
Increase in due from relates parties | |
| (429 | ) | |
| - | |
Increase in other receivables and current assets | |
| (32,050 | ) | |
| - | |
Increase in advances from customer | |
| 4,130 | | |
| 13,630 | |
Increase in accounts payable and accrued expenses | |
| 6,883 | | |
| 10,017 | |
Increase in other payables | |
| 19,207 | | |
| - | |
Decrease in contract liability | |
| - | | |
| (2,800 | ) |
Increase in operating lease liabilities | |
| 7,571 | | |
| - | |
Net cash used in operating activities | |
| (223,158 | ) | |
| (60,655 | ) |
| |
| | | |
| | |
Cash flows from investing activities | |
| | | |
| | |
Purchase of fixed assets | |
| (44,820 | ) | |
| - | |
Net cash used in investing activities | |
| (44,820 | ) | |
| - | |
| |
| | | |
| | |
Cash flows from financing activities | |
| | | |
| | |
Proceeds from in shareholder loan | |
| - | | |
| 115,335 | |
Proceeds from in related party payables | |
| 138,745 | | |
| - | |
Net cash provided by financing activities | |
| 138,745 | | |
| 115,335 | |
| |
| | | |
| | |
Net (decrease) increase of cash and cash equivalents | |
| (129,233 | ) | |
| 54,680 | |
| |
| | | |
| | |
Effect of foreign currency translation on cash and
cash equivalents | |
| 84 | | |
| - | |
Cash and cash equivalents – beginning | |
| 166,552 | | |
| 354 | |
Cash and cash equivalents – ending | |
$ | 37,403 | | |
$ | 55,034 | |
| |
| | | |
| | |
Supplementary cash flow information: | |
| | | |
| | |
Interest paid | |
$ | - | | |
$ | - | |
| |
| | | |
| | |
Non-cash financing and investing activities: | |
| | | |
| | |
Related party debt forgiven as additional paid-in capital | |
$ | - | | |
$ | 83,300 | |
The
accompanying notes are an integral part of these unaudited condensed consolidated financial statements.
ANTIAGING
QUANTUM LIVING INC (FKA. ACHISON INC)
NOTES
TO THE UNAUDITED FINANCIAL STATEMENTS
(UNAUDITED)
NOTE
1 – ORGANIZATION AND PRINCIPAL ACTIVITIES
Antiaging
Quantum Living Inc. (FKA: Achison Inc.) (the “Company”, “us”, “we” or “our”) was incorporated
under the laws of the State of New York on December 29, 2014.
On
July 1, 2019, Lansdale Inc, the principal stockholder of the Company (“Seller”) an entity controlled by the Company’s
former President, Mr. Wanjun Xie, entered into a Stock Purchase Agreement (the “Agreement”) with Dazhong 368 Inc, (the “Buyer”),
pursuant to which, a total of 9,000,000 shares of Class A common stock of the Company were transferred to the Buyer, representing approximately
90% of the Company’s issued and outstanding shares of Class A common stock, resulting in a change of the control of the Company.
Mr. Dingshan Zhang was appointed as the President and CEO of the Company at the same date.
On
April 10, 2023, Mr. Barry Wan acquired control of 29,215,000 restricted shares of common stock (the “Purchased Shares”) of
the Company, representing approximately 97% of the Company’s total issued and outstanding common stock (the “Common Stock”)
from Dazhong 368 Inc and Sophia 33 Inc, two New York corporations controlled by the Company’s then President, Chief Executive Officer
and sole director, Dingshan Zhang (the former President) pursuant to the terms of a Stock Purchase Agreement by and among the parties
thereto (the “Stock Purchase Agreement”). Pursuant to the Stock Purchase Agreement (“SPA”), Mr. Wan paid an aggregate
purchase price of four hundred thousand dollars ($400,000.00) to Mr. Zhang in exchange for the Purchased Shares. The foregoing transaction
resulted in a change of control of the Company, with Mr. Wan acquiring 97% of the Company’s outstanding Common Stock held through
New Lite Ventures LLC, a New York LLC. Both before and after the transactions, the Company had 29,995,000 shares of its common stock
outstanding.
In
connection with the transaction, on April 10, 2023, Mr. Dingshan Zhang resigned from all positions he held with the Company. On April
10, 2023, Ms. Jing Wan was appointed by our majority shareholder as our Chief Executive Officer, Chief Financial Officer, President and
Director. On June 16, 2023, Mr. Barry Wan consented to act as the new CEO and CFO after Ms. Jing Wan resigned. The Company was renamed
as Antiaging Quantum Living Inc on June 14, 2023 by the new management. The Company is an investment holding company; its primary business
operations are conducted through its subsidiaries as described below.
AAQL
Inc. (“BVI Holding”) was incorporated under the Laws of the British Virgin Islands to function as a holding company responsible
for managing all business operations outside of the United States.
AAQL
HK Limited (“Hong Kong Holding”) was incorporated under the Laws of Hong Kong as a wholly-owned subsidiary of the BVI Holding.
Hong Kong Holding’s primary role is to act as a holding company overseeing business activities exclusively within the Asia-Pacific
markets.
Antiaging
Doctor Hangzhou Holding LTD (“Dao Ling Doctor Hangzhou”) was incorporated as a wholly-owned subsidiary of Hong Kong Holding
on November 13, 2023 under the laws of the People’s Republic of China, with its principal place of business situated in Xiaoshan
District, Hangzhou, Zhejiang Province. Its primary business is to provide development, operation,
and management services to domestic e-commerce platform companies, offering personalized marketing plans, promotional strategies, and
charging brand usage fees for the “Dao Ling Doctor” brand.
Dao
Ling Doctor (Zhejiang) Health Management Limited (“Dao Ling Doctor Zhejiang”) was incorporated as a wholly-owned subsidiary
of Dao Ling Doctor Hangzhou on November 30, 2023 under the laws of the People’s Republic of China, with its principal place of
business situated in Hangzhou, Zhejiang Province. Its primary business involves providing professional
technical operation support and maintenance services to distributors of the “Dao Ling Doctor” brand, and collecting technical service
fees.
Dao
Ling Doctor (Huzhou) Health Management Limited (“Dao Ling Doctor Huzhou”) was incorporated as a wholly-owned subsidiary of
Dao Ling Doctor Hangzhou on December 6, 2023 under the laws of the People’s Republic of China, with its principal place of business
situated in Huzhou, Zhejiang Province. Its primary business involves providing health consulting
services (excluding diagnosis and treatment services), network and information security software development and big data services, and
other services.
Antiaging
Quantum Living Inc. and its subsidiaries are collectively referred to as the “Company”.
NOTE
2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis
of Presentation and Principles of Consolidation
The
accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the
United States of America (“U.S. GAAP”), and include the assets, liabilities, revenues, expenses and cash flows of all subsidiaries.
All significant inter-company transactions and balances between the Company and its subsidiaries are eliminated upon consolidation.
In
the opinion of management, the unaudited interim condensed financial statements reflect all adjustments of a normal recurring nature
that are necessary for a fair presentation of the results for the interim periods presented. However, the results of operations included
in such financial statements may not necessary be indicative of annual results.
The
Company uses the same accounting policies in preparing quarterly and annual financial statements. Certain information and footnote disclosures
normally included in the annual financial statements prepared in accordance with accounting principles generally accepted in the United
States of America (“U.S. GAAP”) have been condensed or omitted. These unaudited condensed financial statements should be
read in conjunction with the Company’s audited financial statements and notes thereto included in the Company’s Annual Report
on Form 10-K for the year ended March 31, 2024 filed with the Securities and Exchange Commission (“SEC”) on May 16, 2024
Use
of Estimates
The
accompanying financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”)
and the rules and regulations of the Securities and Exchange Commission (the “SEC”).
The
preparation of the Company’s financial statements in conformity with GAAP requires management to make estimates, judgments and
assumptions that affect the amounts reported in the financial statements and footnotes thereto. Actual results may differ from those
estimates and assumptions.
Functional
and presentation currency
The
functional currency of the Company is the currency of the primary economic environment in which the Company operates which is Chinese
Yuan (“RMB”). The RMB is not freely convertible into the US dollar and may be subject to PRC currency restrictions for payments,
including the distributions of dividends or retained earnings to the Company by its subsidiaries or its variable interest entities.
Transactions
in currencies other than the entity’s functional currency are recorded at the rates of exchange prevailing on the date of the transaction.
At the end of each reporting period, monetary items denominated in foreign currencies are translated at the rates prevailing at the end
of the reporting periods. Exchange differences arising on the settlement of monetary items and on translation of monetary items at period-end
are included in income statement of the period.
For
the purpose of presenting these financial statements, the Company’s assets and liabilities are expressed in US$ at the exchange
rate on the balance sheet date, stockholder’s equity accounts are translated at historical rates, and income and expense items
are translated at the weighted average exchange rate during the period. The resulting translation adjustments are reported under accumulated
other comprehensive income (loss) in the stockholder’s equity (deficits) section of the balance sheets.
Exchange
rate used for the translation as follows:
SCHEDULE OF EXCHANGE RATE
US$ to RMB | |
Period
End | | |
Average | |
September 30, 2024 | |
| 7.0181 | | |
| 7.2015 | |
March 31, 2024 | |
| 7.2212 | | |
| 7.1533 | |
September 30, 2023 | |
| N/A | | |
| N/A | |
Cash
and Cash Equivalents
Cash
and cash equivalents include cash in banks, bank deposits, and highly liquid investments with maturities of three months or less at the
date of origination.
Accounts
receivable, net
The
Company records accounts receivable at net realizable value consisting of the carrying amount less an allowance for uncollectible accounts.
The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s
existing accounts receivable. The Company determines the allowance based on aging data, historical collection experience, customer specific
facts and economic conditions. Account balances are charged off against the allowance after all means of collection have been exhausted
and the potential for recovery is considered remote.
Advances
to Suppliers
The
Company occasionally makes advances to suppliers to secure future deliveries of goods or services. These advances are recorded as assets
on the balance sheet and are recognized as inventory when the related goods are received or as expenses when the related services are
received. These advances primarily relate to the purchase of inventory goods to be sold.
The
Company periodically reviews the recoverability of advances to suppliers and establishes allowances for potential losses when necessary.
Property
and Equipment
Property
and equipment are carried at cost net of accumulated depreciation. Expenditures that improve the functionality of the related asset or
extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related gain or loss is
included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of the remaining lease
term or estimated useful life of the asset.
Property
and equipment are depreciated on a straight-line basis over the following periods:
SCHEDULE OF PROPERTY AND EQUIPMENT DEPRECIATION
Leasehold improvements | |
| 2
years | |
Office furniture and equipment | |
| 3
years | |
Impairment
of Long-Lived Assets
The
Company has adopted Accounting Standards Codification subtopic 360-10, Property, Plant and Equipment (“ASC 360-10”). ASC
360-10 requires that long-lived assets and certain identifiable intangibles held and used by the Company be reviewed for impairment whenever
events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived
assets for impairment annually or more often if events and circumstances warrant. Events relating to recoverability may include significant
unfavorable changes in business conditions, recurring losses, or a forecasted inability to achieve breakeven operating results over an
extended period. The Company evaluates the recoverability of long-lived assets based upon forecasted undiscounted cash flows. Should
impairment in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash
flows resulting from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at
the lower of the carrying amount or the fair value less costs to sell.
There
was no impairment loss on property and equipment for the six months ended September 30, 2024 and 2023.
Customer
Advances
The
Company records customer advances as liabilities when consideration is received in advance of the transfer of goods. These advances are
recognized as revenue when the performance obligations associated with the advance are satisfied. These advances relate to the advance
payment for orders of goods placed by the customers.
Lease
The
Company adopted FASB Accounting Standards Codification, Topic 842, Leases (“ASC 842”) using the modified retrospective approach,
electing the practical expedient that allows the Company not to restate its comparative periods prior to the adoption of the standard
on January 1, 2019.
The
new leasing standard requires recognition of leases on the balance sheets as right-of-use (“ROU”) assets and lease liabilities.
ROU assets represent the Company’s right to use underlying assets for the lease terms and lease liabilities represent the Company’s
obligation to make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized
based on the present value and future minimum lease payments over the lease term at commencement date. The Company’s future minimum
based payments used to determine the Company’s lease liabilities mainly include minimum based rent payments. As most of the Company’s
leases do not provide an implicit rate, the Company uses its estimated incremental borrowing rate based on the information available
at commencement date in determining the present value of lease payments. The Company does not recognize any leases
with an initial term of 12 months or less on the balance sheets.
Operating
lease cost is recognized as a single lease cost on a straight-line basis over the lease term. Variable lease payments for common area
maintenance, property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances
on which the variable lease payments are based occur.
Revenue
Recognition
Revenue
is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration
we expect to be entitled to in exchange for those goods or services. The Company determines revenue recognition by applying the following
steps: 1) identification of the contract, or contracts, with a customer; 2) identification of the performance obligations in the contract;
3) determination of the transaction price; 4) allocation of the transaction price to the performance obligations in the contract; and
5) recognition of revenue when, or as, we satisfy a performance obligation.
Online
advertising
The
Company operates an online advertising platform that connects advertisers with publishers to display digital advertisements.
For
the Company, revenue recognition occurs upon the following events: when a customer places an order, payment is received, and the advertisement
is delivered and viewable to the end-user with no other terms and conditions.
Sales
of goods
The
Company operates a mobile application (“App”) through which it sells health and beauty products to customers.
For
the Company, revenue recognition occurs upon the following events: when a customer places an order, payment is received, and the goods
are delivered to or drop-shipped to and accepted by the customer. Provisions are made for estimated sales returns based on historical
return rates and experience which are immaterial. The Company may record contract liabilities, such as customer advances, when payments
are received from customers prior to delivery or acceptance of goods by customers.
Online platform technical operation support and
maintenance services
The Company provides technical operation support and
maintenance services for its online platforms, ensuring platform functionality, continuous availability, and technical support for end-users.
Revenue from technical operation support and maintenance
services is recognized ratably over each service period as the service is provided, or upon completion
of the service. Billing frequency may vary (e.g., weekly, monthly, quarterly, or upon completion), depending on the contract terms. Each
billing cycle or completed service period represents a distinct performance obligation, with revenue recognized upon completion and invoicing
for that period’s service.
The major direct cost of providing these services
is wages and salaries, which are included in SG&A expenses. In instances where payments are received in advance, they are recorded
as contract liabilities (deferred revenue) until the services are delivered.
For each revenue stream, the Company is a principal because it controls
the specified goods or services before they are transferred to the customer. As a principal, the Company is primarily responsible for
fulfilling the contractual obligations, has discretion in establishing the price, and bears the risk of inventory or service provision
until completion, therefore revenue is recognized on a gross basis for each revenue stream.
Selling,
General and Administrative Expenses
Selling,
general, and administrative expenses primarily consist of costs related to sales and marketing activities, administrative functions,
and certain start-up costs.
Selling
expenses include, but are not limited to, sales commissions, advertising costs, shipping and handling expenses, and costs associated
with trade shows and promotional events. General and administrative expenses encompass salaries and benefits of employees not directly
involved in production, rent, utilities, office supplies, legal and professional fees, other overhead costs, and certain start-up costs.
Start-up
costs represent expenses associated with the establishment of new operations, including activities such as market research, product development,
and initial marketing efforts.
The
Company recognizes these expenses as incurred, consistently matching with the revenues generated.
Income
Taxes
The
Company records income tax expense using the asset-and-liability method of accounting for deferred income taxes. Under this method, deferred
taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their
financial reporting amounts at each year-end based on enacted tax laws and statutory tax rates applicable to the periods in which the
differences are expected to affect taxable income. Deferred tax assets are reduced by a valuation allowance if, based on available evidence,
it is more likely than not that the deferred tax assets will not be realized.
When
tax returns are filed, it is likely some positions taken would be sustained upon examination by the taxing authorities, while others
are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The
benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management
believes it is more-likely-than-not the position will be sustained upon examination, including the resolution of appeals or litigation
processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not
recognition threshold are measured as the largest amount of tax benefit that is more than 50% likely of being realized upon settlement
with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount described
above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest
and penalties that would be payable to the taxing authorities upon examination. Interest associated with unrecognized tax benefits is
classified as interest expense and penalties are classified in general and administrative expenses in the statements of operations.
Earnings
Per Share
The
Company computes basic and diluted earnings per share amounts in accordance with ASC Topic 260, Earnings per Share. Basic earnings per
share is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding
during the reporting period. Diluted earnings per share reflects the potential dilution that could occur if stock options and other commitments
to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings
of the Company.
As
of September 30, 2024 and March 31, 2024, the Company does not have any potentially dilutive instrument.
Contingencies
Certain
conditions may exist as of the date the financial statements are issued, which could result in a loss to the Company which will be resolved
when one or more future events occur or fail to occur. The Company’s management assesses such contingent liabilities, and such
assessment inherently involves judgment. In assessing loss contingencies arising from legal proceedings pending against the Company or
unasserted claims that may rise from such proceedings, the Company’s management evaluates the perceived merits of any legal proceedings
or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought.
If
the assessment of a contingency indicates it is probable a material loss will be incurred and the amount of the loss can be reasonably
estimated, then the estimated loss is accrued in the Company’s financial statements. If the assessment indicates a material loss
contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability,
together with an estimate of the range of possible loss if determinable and material would be disclosed.
Fair
Value Measurements
Fair
value accounting establishes a framework for measuring fair value and expands disclosure about fair value measurements. Fair value, which
is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market
participants at the measurement date. This framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques
used to measure fair value into three levels as follows:
|
● |
Level
1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. |
|
|
|
|
● |
Level
2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that
are observable for the assets or liabilities, either directly or indirectly, for substantially the full term of the financial instruments. |
|
|
|
|
● |
Level
3 inputs to the valuation methodology are unobservable and significant to the fair value. |
The
Company’s financial instruments consisted of cash, accounts receivables, accounts payable, contract liabilities and loan from shareholders.
The estimated fair value of those balances approximates the carrying amount due to the short maturity of these instruments.
Credit
Losses on Financial Instruments
The
Company recognizes credit losses on financial instruments in accordance with Accounting Standards Codification (ASC) Topic 326, Financial
Instruments – Credit Losses. The Company uses the Current Expected Credit Losses (CECL) model to estimate credit losses on financial
assets measured at amortized cost, as well as certain off-balance sheet credit exposures.
Under
the CECL model, the estimation of credit losses involves significant judgment and estimation uncertainty. Management exercises its judgment
based on historical loss experience, current economic conditions, and reasonable and supportable forecasts. Changes in these factors
could have a material impact on the estimated credit losses.
Income
Taxes
The
Company accounts for income taxes using an asset and liability approach which allows for the recognition and measurement of deferred
tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred
taxes are provided for 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 valuation allowance is provided for deferred tax assets if it is more
likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is
uncertain.
Under
ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained
in a tax examination, with a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first
step is to determine whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution
of any related appeals or litigations based on the technical merits of that position. The second step is to measure a tax position that
meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position
is measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions
that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in
which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized
in the first subsequent financial reporting period in which the threshold is no longer met. Penalties and interest incurred related to
underpayment of income tax are classified as income tax expense in the year incurred.
Recent
Accounting Pronouncements
In
March 2024, the FASB issued ASU 2024-01, Compensation – Stock Compensation. This ASU clarifies how to determine whether profits
interest and similar awards should be accounted for as share-based payment arrangements. The ASU is effective in reporting periods beginning
after December 15, 2024, including interim periods within the fiscal year, on a prospective or retrospective basis. Early adoption is
permitted. The Company is currently evaluating the impact that adoption of this accounting standard will have on its consolidated financial
statements and disclosures.
In
November 2023, the FASB issued ASU 2023-07, Improvements to Reportable Segment Disclosures. This ASU requires annual and interim disclosure
of significant segment expenses that are provided to the CODM as well as interim disclosures for all reportable segment’s profit
or loss and assets. This guidance also requires disclosure of the title and position of the CODM and an explanation of how the CODM uses
the reported measures of segment profit or loss in assessing segment performance and deciding how to allocate resources. This guidance
is expected to improve financial reporting by providing additional information about a public company’s significant segment expenses
and more timely and detailed segment information reporting throughout the fiscal period. The ASU is effective for the Company’s
fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption
is permitted. The Company is currently evaluating the impact that adoption of this accounting standard will have on its consolidated
financial statements and disclosures.
In
December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures. This ASU requires greater disaggregation of information
about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. This ASU applies to all
entities subject to income taxes and is intended to help investors better understand an entity’s exposure to potential changes
in jurisdictional tax legislation and assess income tax information that affects cash flow forecasts and capital allocation decisions.
This ASU is effective for annual periods beginning after December 15, 2024, with early adoption permitted. This ASU should be applied
on a prospective basis although retrospective application is permitted. The Company is currently evaluating the impact that adoption
of this accounting standard will have on its consolidated financial statements and disclosures.
There
were other updates recently issued. The management does not believe that other than the disclosed above, accounting pronouncements the
recently issued but not yet adopted will have a material impact on its financial position results of operations or cash flows.
NOTE
3 – GOING CONCERN
The
Company’s 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 had an accumulated deficit of $1,100,957 as of September
30, 2024 and negative working capital of $986,427. These factors, among others, raise substantial doubt about the Company’s ability
to continue as a going concern.
Management’s
plan to alleviate the substantial doubt about the Company’s ability to continue as a going concern include attempting to improve
its business profitability, its ability to generate sufficient cash flow from its operations to meet its operating needs on a timely
basis, obtain additional working capital funds from the majority shareholder and President of the Company to eliminate inefficiencies
in order to meet its anticipated cash requirements. However, there can be no assurance that these plans and arrangements will be sufficient
to fund the Company’s ongoing capital expenditures and other requirements.
The
financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts
and classification of liabilities that might be necessary in the event that the Company cannot continue as a going concern.
NOTE 4 – ACCOUNTS RECEIVABLES
Accounts receivables, net comprised of the following:
SCHEDULE
OF ACCOUNTS RECEIVABLES
| |
September 30, 2024 | | |
March 31, 2024 | |
Accounts receivables | |
$ | 29,333 | | |
$ | 2,001 | |
Less: Allowance for doubtful accounts | |
| - | | |
| - | |
Total, net | |
$ | 29,333 | | |
$ | 2,001 | |
There was no allowance for credit loss expenses for
the six months ended September 30, 2024 and 2023, respectively.
NOTE
5 – PROPERTY AND EQUIPMENT
Property
and equipment, net comprised of the following:
SCHEDULE OF PROPERTY AND EQUIPMENT
| |
September
30, 2024 | | |
March
31, 2024 | |
At Cost: | |
| | | |
| | |
Leasehold improvements in progress | |
$ | - | | |
$ | 72,574 | |
Leasehold improvements | |
| 257,066 | | |
| 144,532 | |
Office furniture and equipment | |
| 18,100 | | |
| 5,997 | |
Property plant and equipment,
gross | |
| 18,100 | | |
| 5,997 | |
Total cost | |
| 275,166 | | |
| 223,103 | |
Less: Accumulated depreciation | |
| (81,280 | ) | |
| (7,333 | ) |
Total, net | |
$ | 193,886 | | |
$ | 215,770 | |
Depreciation
expenses was $71,921 and $157 for the six months ended September 30, 2024 and 2023, respectively.
NOTE
6 – LOANS PAYABLE
The
Company has outstanding loans payable to unrelated third parties in the amount of $431,362 and $419,229 as of September 30, 2024 and
March 31, 2024, respectively. These loans are unsecured, non-interest-bearing, with a maturity date of October 19, 2026.
NOTE
7 – RELATED PARTY TRANSACTIONS
Loan
from shareholders
In
August 2019, the Company borrowed $71,000 from the former President of the Company, Mr. Dingshan Zhang, which bears no interest with
a maturity in December 2021. During the year ended March 31, 2022, the Company repaid $17,000 to Mr. Zhang. In May 2021 the Company borrowed
an additional $5,000 from Mr. Zhang. On December 29, 2021, the Company and Mr. Zhang verbally amended the loan agreement and extended
the maturity date to December 31, 2023. During the year ended March 31, 2023, the Company received an additional loan in the total amount
of $24,300 from, Mr. Zhang.
Upon
consummation of the change of control which resulted from that certain SPA entered into on April 10, 2023, the balance of the $83,300
shareholder loan was waived by Mr. Zhang in its entirety, which was recognized as an equity transaction with the shareholder.
During
the six months ended September 30, 2024, the Company did not repay or received advances from Mr. Wan, our
President for working capital purpose. The outstanding amount due to Mr. Wan was $280,907
and $295,336
as of September 30, 2024 and March 31, 2024. The advance is unsecured, non-interest-bearing and due on demand.
During
the six months ended September 30, 2024, the Company borrowed funds in the amount of $157,745 from Tairan Baohe Insurance Sales Co.,
Ltd. (“Tairan”), an entity where Mr. Wan’s spouse is a shareholder, for working capital purpose. The outstanding amount
due to Tairan was $484,462 and $318,507 as of September 30, 2024 and March 31, 2024. The loan is unsecured, non-interest-bearing and
due on demand.
NOTE
8 – INCOME TAX
The
Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to
generate taxable income in future periods. The tax benefit for the period presented is offset by a valuation allowance established against
deferred tax assets arising from the net operating losses, the realization of which could not be considered more likely than not. In
future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts
to be more likely than not.
United
States
Net
operation losses (“NOLs”) can carry forward indefinitely up to offset 80% of taxable income after CARES Act effect on December
31, 2017. As of September 30, 2024 and March 31, 2024, deferred tax assets resulted from NOLs of approximately $112,000 and $97,000,
respectively. The deferred tax asset has been fully reserved for valuation allowance as the Company believes they will most-likely-than-not
realize the benefits.
Hong
Kong
Companies
incorporated in Hong Kong are subject to Hong Kong Profits Tax on the taxable income as reported in its statutory financial statements
adjusted in accordance with relevant Hong Kong tax laws. The applicable tax rate is 16.5% on its taxable income generated from operations
in Hong Kong. The Company did not make any provisions for Hong Kong profit tax as there were no assessable profits derived from or earned
in Hong Kong since inception. Additionally, payments of dividends by the subsidiary incorporated in Hong Kong to the Company are not
subject to any Hong Kong withholding tax.
PRC
Effective
on January 1, 2008, the PRC Enterprise Income Tax Law, EIT Law, and Implementing Rules impose a unified enterprise income tax rate of
25% on all domestic-invested enterprises and foreign investment enterprises in PRC, unless they qualify under certain limited exceptions.
As such, starting from January 1, 2008, the Company’s subsidiaries in PRC are subject to an enterprise income tax rate of 25%.
NOLs can typically carried forward for a certain number of years (usually five years) to offset against future taxable income.
The deferred tax asset has been fully reserved for valuation
allowance as the Company believes they will most-likely-than-not realize the benefits.
The
following table summarizes the taxable income (loss) before income taxes by jurisdiction:
SCHEDULE OF TAXABLE INCOME (LOSS) BEFORE INCOME TAXES
| |
2024 | | |
2023 | |
| |
Six months
Ended September 30, | |
| |
2024 | | |
2023 | |
The
following table summarizes a reconciliation of income tax expense for operations, calculated at the statutory income tax rate to total
income tax expense (benefit):
SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSE FOR OPERATIONS
| |
2024 | | |
2023 | |
| |
Six months
Ended September 30, | |
| |
2024 | | |
2023 | |
Income tax expense at federal statutory rate | |
| 21.0 | % | |
| 21.0 | % |
Income tax expense at state statutory rate | |
| 7.5 | % | |
| 7.5 | % |
Income tax expense at PRC statutory rate | |
| 25.0 | % | |
| - | % |
Increases/(decreases) due to: | |
| | | |
| | |
Foreign tax rate differential | |
| - | % | |
| - | % |
Change in valuation allowance | |
| (53.5 | )% | |
| (28.5 | )% |
Effective tax rate | |
| - | % | |
| - | % |
NOTE
9 – SHAREHOLDERS’ EQUITY
The
Company is authorized to issued 1,200,000,000 shares of Class A common stock.
On
March 28, 2023, the Company amended its article with New York State to change the authorized common shares with a par value of $0.001
to 30,000,000 shares, no preferred shares.
During
the years ended March 31, 2024, a shareholder loan in the amount of $83,300 was forgiven by our former President and recorded as additional
paid-in capital.
On
June 6, 2024, the Company amended its article with New York State to increase the authorized shares of common stock of the Company from
thirty million (30,000,000) shares of common stock, par value $0.001 per share, to six billion (6,000,000,000) shares of common stock,
par value $0.00001 per share (the “Authorized Capital Increase”). Upon the effectiveness of the authorized shares increase,
the shares of common stock will be categorized as follows: 1,200,000,000 Class A shares, 1,200,000,000 Class B shares, 1,200,000,000
Class C shares, 1,200,000,000 Class D shares, and 1,200,000,000 Class E shares.
NOTE 10 – DISAGGREGATION OF REVENUE
The Company disaggregates its revenue by major revenue
streams, as the Company believes this disaggregation best depicts how the nature, amount, timing and uncertainty of the revenue and cash
flows are affected by economic factors.
SCHEDULE
OF DISAGGREGATION OF REVENUE
| |
2024 | | |
2023 | |
| |
Six months Ended September 30, | |
| |
2024 | | |
2023 | |
Online advertising | |
$ | - | | |
$ | 1,200 | |
Sales of goods (Health and beauty products) | |
| 123,736 | | |
| - | |
Technical operation support and maintenance services | |
| 251,507 | | |
| - | |
Total | |
$ | 375,243 | | |
$ | 1,200 | |
NOTE
11 – LEASES
The
Company has two operating leases for its office space.
Operating
lease right-of-use assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease
term. The discount rate used to calculate present value is incremental borrowing rate or, if available, the rate implicit in the lease.
The Company determines the incremental borrowing rate for each lease based primarily on its lease term in PRC which is approximately
4.75%.
Operating
lease expenses were $157,955 and $nil for the six months ended September 30, 2024 and 2023, respectively.
The
components of lease expense and supplemental cash flow information related to leases for the period are as follows:
SCHEDULE OF LEASE EXPENSES AND SUPPLEMENTAL CASH FLOW INFORMATION
| |
Six months
Ended September 30, | |
| |
2024 | | |
2023 | |
Lease cost | |
| | | |
| | |
Operating lease cost | |
$ | 157,955 | | |
$ | - | |
| |
| | | |
| | |
Other Information | |
| | | |
| | |
Cash paid for amounts included in the measurement of lease liabilities | |
$ | - | | |
$ | - | |
Weighted average remaining lease term – operating leases (in years) | |
| 1.25 | | |
| - | |
Average discount rate – operating lease | |
| 4.75 | % | |
| - | % |
The
supplemental balance sheet information related to leases is as follows:
SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO LEASE
| |
September
30, 2024 | | |
March
31, 2024 | |
Operating leases | |
| | | |
| | |
Right-of-use assets | |
$ | 401,256 | | |
$ | 539,946 | |
Operating lease liabilities | |
$ | 331,653 | | |
$ | 314,775 | |
The
undiscounted future minimum lease payment schedule as follows:
SCHEDULE OF UNDISCOUNTED FUTURE MINIMUM LEASE PAYMENTS
For the year ending March 31, | |
| |
2025 (6 months remaining) | |
| 335,607 | |
Thereafter | |
| - | |
Total undiscounted lease payments | |
| 335,607 | |
Less: interest | |
| (3,954 | ) |
Total lease liabilities | |
| 331,653 | |
NOTE
12 – SUBSEQUENT EVENTS
The
Company evaluated all events or transactions that occurred after September 30, 2024 through the date the financial statements were issued.
During the period, the Company did not have any material recognizable subsequent events required to be disclosed or adjusted as of and
for the six months ended September 30, 2024.
Item
2. Management’s Discussion and Analysis of Financial Condition and Results of Operations
This
Quarterly Report on Form 10-Q contains forward-looking statements, particularly those identified with the words, “anticipates,”
“believes,” “expects,” “plans,” “intends,” “objectives,” and similar expressions.
These statements reflect management’s best judgment based on factors known at the time of such statements. The reader may find
discussions containing such forward-looking statements in the material set forth under “Management’s Discussion and Analysis
of Financial Condition and Results of Operations,” generally, and specifically therein under the captions “Liquidity and
Capital Resources” as well as elsewhere in this Quarterly Report on Form 10-Q. Actual events or results may differ materially from
those discussed herein. The forward-looking statements specified in the following information have been compiled by our management on
the basis of assumptions made by management and considered by management to be reasonable. Our future operating results, however, are
impossible to predict and no representation, guarantee, or warranty is to be inferred from those forward-looking statements. The assumptions
used for purposes of the forward-looking statements specified in the following information represent estimates of future events and are
subject to uncertainty as to possible changes in economic, legislative, industry, and other circumstances. As a result, the identification
and interpretation of data and other information and their use in developing and selecting assumptions from and among reasonable alternatives
require the exercise of judgment. To the extent that the assumed events do not occur, the outcome may vary substantially from anticipated
or projected results, and, accordingly, no opinion is expressed on the achievability of those forward-looking statements. No assurance
can be given that any of the assumptions relating to the forward-looking statements specified in the following information are accurate,
and we assume no obligation to update any such forward-looking statements.
Overview
Antiaging
Quantum Living Inc. (FKA: Achison Inc.) (the “Company”, “us”, “we” or “our”) was incorporated
under the laws of the State of New York on December 29, 2014.
On
July 1, 2019, Lansdale Inc., the principal stockholder of the Company (“Seller”) and an entity controlled by the Company’s
former President, Mr. Wanjun Xie, entered into a Stock Purchase Agreement (the “Agreement”) with Dazhong 368 Inc., (the “Buyer”),
pursuant to which, a total of 9,000,000 shares of Class A common stock of the Company were transferred to the Buyer, representing approximately
90% of the Company’s issued and outstanding shares of Class A common stock, resulting in a change of the control of the Company.
Mr. Dingshan Zhang was appointed as the President and CEO of the Company on the same date.
On
April 10, 2023, Mr. Barry Wan acquired control of 29,215,000 restricted shares of Class A common stock (the “Purchased Shares”)
of the Company, representing approximately 97% of the Company’s total issued and outstanding common stock from Dazhong 368 Inc
and Sophia 33 Inc, two New York corporations controlled by the Company’s then President, Chief Executive Officer and sole director,
Dingshan Zhang (the former President) pursuant to the terms of a Stock Purchase Agreement by and among the parties thereto (the “Stock
Purchase Agreement”). Pursuant to the Stock Purchase Agreement, Mr. Wan paid an aggregate purchase price of four hundred thousand
dollars ($400,000.00) to Mr. Zhang in exchange for the purchased shares. The foregoing transaction resulted in a change of control of
the Company, with Mr. Wan acquiring 97% of the Company’s outstanding Class A common stock held through New Lite Ventures LLC, a
New York LLC. Both before and after the transactions, the Company had 29,995,000 shares of its Class A common stock outstanding.
In
connection with the transaction, on April 10, 2023, Mr. Dingshan Zhang resigned from all positions he held with the Company. On April
10, 2023, Ms. Jing Wan was appointed by our majority shareholder as our Chief Executive Officer, Chief Financial Officer, President and
Director. On June 16, 2023, Mr. Barry Wan consented to act as the new Chief Executive Officer and Chief Financial Officer after
Ms. Jing Wan resigned. The Company changed its name to Antiaging Quantum Living Inc. on June 14, 2023.
The
change in control with respect to the Company was effectuated to better reflect its new business direction, with the intention of acquiring
businesses involved in healthcare management and insurance services.
In
line with this expansion, the Company established AAQL Inc. AAQL HK Limited Dao Ling Doctor
Hangzhou, Dao Ling Doctor Zhejiang, and Dao Ling Doctor Huzhou entities.
On
July 25, 2024, the Board of Directors of the Company approved the appointment of J&S
Associate PLT to be the new independent registered public accounting firm for the financial period ending June 30, 2024. This
appointment addressed the vacancy created by the resignation of PWN LLP as the Company’s former independent registered public accounting
firm.
On
September 6, 2024, the holders of a majority of the issued and outstanding voting securities of the Company approved an amendment to
its Certificate of Incorporation increase in the number of authorized shares of common stock of the Company from thirty million (30,000,000)
shares of common stock, par value $0.001 per share, to six billion (6,000,000,000) shares of common stock, par value $0.00001 per share
(the “Authorized Capital Increase”). Upon the effectiveness of the Authorized Capital Increase, the shares of common stock
will be categorized as follows: 1,200,000,000 Class A shares, 1,200,000,000 Class B shares, 1,200,000,000 Class C shares, 1,200,000,000
Class D shares, and 1,200,000,000 Class E shares. On the same day, the Certificate of Amendment to the Certificate of Incorporation of
the Company was filed with New York State Department effectuating the Authorized Capital Increase.
Results
of Operation for the three months ended September 30, 2024 and 2023
| |
2024 | | |
2023 | | |
$ Changed | | |
% Changed | |
Revenue | |
| 173,174 | | |
| - | | |
| 173,174 | | |
| 100.00 | % |
Cost of revenues | |
| 14,373 | | |
| - | | |
| 14,373 | | |
| 100.00 | % |
Selling, general and administrative expenses | |
| 356,569 | | |
| 24,378 | | |
| 332,191 | | |
| 1362.67 | % |
Loss from operations | |
| (197,768 | ) | |
| (24,378 | ) | |
| (173,390 | ) | |
| 711.26 | % |
Other income (loss) | |
| 22 | | |
| - | | |
| 22 | | |
| 100.00 | % |
Net loss | |
| (197,746 | ) | |
| (24,378 | ) | |
| (173,368 | ) | |
| 711.17 | % |
During
the three months ended September 30, 2024 and 2023, the Company generated revenue in the amount of $173,174 and $nil, respectively.
During the three months ended September 30, 2024 and 2023, the Company incurred operating expenses of $356,569 and $24,378,
respectively. The increase in revenues and costs are related to the sales of health and beauty products which commenced since
October 1, 2023. The Company also generated revenues in the amounts of $110,946 for its online platform technical operation support and maintenance services during the three months ended September 30, 2024.
The increase in operating expenses was mainly
due to the increase in rental expenses and employee wages and benefits, which are related to the Company’s initiative for
business expansion and additional revenue stream. The Company also incurred start-up costs such as cloud hosting expenses, development and maintenance costs in
pursuit of its business plan.
For
the three months ended September 30, 2024, our net loss was $197,746 comparing to a net loss of $24,378 for the three months ended September
30, 2023. The increase in net loss is mainly due to the increased operating expenses.
Results
of Operation for the six months ended September 30, 2024 and 2023
| |
2024 | | |
2023 | | |
$ Changed | | |
% Changed | |
Revenue | |
| 375,243 | | |
| 1,200 | | |
| 374,043 | | |
| 31170.25 | % |
Cost of revenues | |
| 14,538 | | |
| - | | |
| 14,538 | | |
| 100.00 | % |
Selling, general and administrative expenses | |
| 772,405 | | |
| 55,305 | | |
| 717,100 | | |
| 1296.63 | % |
Loss from operations | |
| (411,701 | ) | |
| (54,105 | ) | |
| (357,596 | ) | |
| 660.93 | % |
Other income (loss) | |
| 47 | | |
| - | | |
| 47 | | |
| 100.00 | % |
Net loss | |
| (411,654 | ) | |
| (54,105 | ) | |
| (357,549 | ) | |
| 660.84 | % |
During
the six months ended September 30, 2024 and 2023, the Company generated revenue in the amount of $375,243 and $1,200, respectively. During
the six months ended September 30, 2024 and 2023, the Company incurred operating expenses of $772,405 and $55,305, respectively. The
increase in revenues and costs are related to the sales of health and beauty products which commenced since October 1, 2023. The Company also generated revenues in the amounts of $251,507 for its online platform technical operation
support and maintenance services during the six months ended September 30, 2024.
The
increase in operating expenses was mainly due to the increase in rental expenses and employee wages and benefits, which are related
to the Company’s initiative for business expansion and additional revenue stream. The Company also incurred start-up costs such as cloud hosting expenses,
development and maintenance costs in pursuit of its business plan.
For
the six months ended September 30, 2024, our net loss was $411,654 comparing to a net loss of $54,105 for the six months ended September
30, 2023. The increase in net loss is mainly due to the increased operating expenses.
Equity
and Capital Resources
As
of September 30, 2024, we had an accumulated deficit of $1,100,957; cash of $37,403; and a working capital deficit of $986,427, compared
to accumulated deficit of $689,303; cash of $166,552 and a working capital deficit of $647,227 as of March 31, 2024.
The
increase in the working capital deficit was primarily driven by a rise in other receivables and current assets, an increase in
account receivable, increased advances to suppliers, a increase in accounts payable and accrued expenses, and an increase in other
payables, which affected available cash.
The
Company’s net loss was partially offset by non-cash expenses, including $71,921 in depreciation and $150,385 in amortization related
to right-of-use (ROU) assets, mainly associated with leased office spaces and leasehold improvements.
For
the six months ended September 30, 2024, the Company purchased fixed assets totalling $44,820 and received advances of $138,745 from related
parties for working capital. These advances are currently not due for repayment, and the shareholders are prepared to continue providing
funding as needed.
As
of September 30, 2024, we held approximately $37,403 in cash and cash equivalents and did not have any outstanding bank loans. Our liabilities
are primarily funded by shareholder loans, which do not require immediate repayment. Operations are continuing as usual, and management
is committed to implementing expense control measures in the near term to support liquidity.
Going
Concern Assessment
The
Company demonstrates adverse conditions that raise substantial doubt about the Company’s ability to continue as a going concern.
These adverse conditions are negative financial trends, specifically cash outflow from operating activities, operating losses, accumulated
deficit and other adverse key financial ratios.
Management’s
plan to alleviate the substantial doubt about the Company’s ability to continue as a going concern include attempts to consummate
a business combination and to generate sufficient cash flow from its operations to meet its operating needs on a timely basis; as well
as to obtain additional working capital funds as loans from the majority shareholder and the President of the Company.
The
unaudited condensed and consolidated financial statements do not include any adjustments relating to the recoverability and
classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event that the
Company cannot continue as a going concern.
Off-Balance
Sheet Arrangements
We
have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition,
changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that
is material to stockholders.
Critical
Accounting Policies
The
financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States.
The preparation of these financial statements requires making estimates and judgments that affect the reported amounts of assets, liabilities,
revenues and expenses, and related disclosure of contingent assets and liabilities. The estimates are based on historical experience
and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis of making
judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ
from these estimates under different assumptions or conditions.
The
critical accounting policies are discussed in further detail in the notes to the unaudited financial statements appearing elsewhere in
this 10-Q report. Management believes that the application of these policies on a consistent basis enables us to provide useful and reliable
financial information about our operating results and financial condition
Item
3. Quantitative and Qualitative Disclosures About Market Risk
As
a “smaller reporting company” we are not required to provide this information under this item pursuant to Regulation S-K.
Item
4. Controls and Procedures.
Evaluation
of Disclosure Controls and Procedures
Disclosure
controls and procedures are designed with an objective of ensuring that information required to be disclosed in our periodic reports
filed with the Securities and Exchange Commission, such as this Quarterly Report on Form 10-Q, is recorded, processed, summarized and
reported within the time periods specified by the Securities and Exchange Commission. Disclosure controls are also designed with an objective
of ensuring that such information is accumulated and communicated to our management, including our chief executive officer, in order
to allow timely consideration regarding required disclosures.
The
evaluation of our disclosure controls by our principal executive officer included a review of the controls’ objectives and design,
the operation of the controls, and the effect of the controls on the information presented in this Annual Report. Based on our management’s
evaluation, our Chief Executive Officer, have concluded that as of such date, our disclosure controls were not, in design and operation,
effective at a reasonable assurance level due to the material weaknesses in internal control over financial reporting. A control system,
no matter how well designed and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system
are met. Also, projections of any evaluation of the disclosure controls and procedures to future periods are subject to the risk that
the disclosure controls and procedures may become inadequate because of changes in conditions, or that the degree of compliance with
the policies or procedures may deteriorate.
As
of the end of the period covered by this report, we carried out an evaluation, under the supervision and with the participation of our
management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of our disclosure controls and procedures,
as defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934 as of the end of the period covered by this report.
Based on that evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that there were material weakness in
our internal controls over Financial reporting as of September 30, 2024 and they were therefore not as effective as they could be to
ensure that information required to be disclosed by us in reports that we file or submit under the Securities Exchange Act of 1934 is
recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules
and forms. The material weakness in our controls and procedure were lack of US GAAP knowledge and segregation duties. Management does
not believe that any of these material weaknesses materially affected the results and accuracy of its financial statements. However,
in view of this discovery of such weaknesses, management has begun a review to improve them.
Changes
in Internal Control over Financial Reporting
There
were no changes in our internal control over financial reporting identified in connection with the evaluation required by paragraph (d)
of Rule 13a-15 or Rule 15d-15 under the Exchange Act that occurred during the quarter ended September 30, 2024 that has materially affected,
or is reasonably likely to materially affect, our internal control over financial reporting.
PART
II – OTHER INFORMATION
Item
1. Legal Proceedings.
None
Item
1A. Risk Factors.
As
a “smaller reporting company”, we are not required to provide this information under this item pursuant to Regulation S-K.
Item
2. Unregistered Sales of Equity Securities and Use of Proceeds
None
Item
3. Defaults Upon Senior Securities
None
Item
4. Mine Safety Disclosures
Not
applicable.
Item
5. Other Information
None
Item
6. Exhibits
*
Incorporated by reference to the Company’s Registration Statement on Form S-1 as filed with the SEC on May 2, 2016.
**
Filed herewith.
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its
behalf by the undersigned thereunto duly authorized.
|
ANTIAGING
QUANTUM LIVING INC |
|
|
Date:
November 14, 2024 |
/s/
Barry Wan |
|
Barry
Wan, Chief Executive Officer |
|
|
Date:
November 14, 2024 |
/s/
Barry Wan |
|
Barry
Wan, Chief Financial Officer |
EXHIBIT
31.1
CERTIFICATION
OF PRINCIPAL EXECUTIVE OFFICER
OF
REGISTRANT PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
(RULE
13a-14(a) or 15d-14(a) OF THE EXCHANGE ACT)
I,
Barry Wan, certify that:
1. |
I
have reviewed this report on Form 10-Q of Antiaging Quantum Living Inc (fka. Achison Inc); |
|
|
2. |
Based
on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to
the period covered by this report; |
|
|
3. |
Based
on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in
this report; |
|
|
4. |
The
registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and have: |
|
a. |
designed
such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which this report is being prepared; |
|
|
|
|
b. |
designed
such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our
supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted accounting principles; |
|
|
|
|
c. |
evaluated
the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about
the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
and |
|
|
|
|
d. |
disclosed
in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant’s internal control over financial reporting. |
5. |
The
registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing
the equivalent functions): |
|
a. |
all
significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and |
|
|
|
|
b. |
any
fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s
internal control over financial reporting. |
|
/s/
Barry Wan |
|
Barry
Wan |
|
Chief
Executive Officer
(Principal
Executive Officer) |
|
November
14, 2024 |
EXHIBIT
31.2
CERTIFICATION
OF PRINCIPAL FINANCIAL OFFICER
OF
REGISTRANT PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
(RULE
13a-14(a) or 15d-14(a) OF THE EXCHANGE ACT)
I,
Barry Wan, certify that:
1. |
I
have reviewed this report on Form 10-Q of Antiaging Quantum Living Inc (fka. Achison Inc); |
|
|
2. |
Based
on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to
the period covered by this report; |
|
|
3. |
Based
on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in
this report; |
|
|
4. |
The
registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal controls over financial reporting (as defined in Exchange
Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|
a. |
designed
such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which this report is being prepared; |
|
|
|
|
b. |
designed
such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our
supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted accounting principles; |
|
|
|
|
c. |
evaluated
the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about
the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
and |
|
|
|
|
d. |
disclosed
in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant’s internal control over financial reporting. |
5. |
I
have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors
and the audit committee of registrant’s board of directors (or persons performing the equivalent functions): |
|
a. |
all
significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and |
|
|
|
|
b. |
any
fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s
internal control over financial reporting. |
|
/s/
Barry Wan |
|
Barry
Wan |
|
Chief
Financial Officer
(Principal
Financial Officer) |
|
November
14, 2024 |
EXHIBIT
32.1
CERTIFICATION
OF PRINCIPAL EXECUTIVE OFFICER
PURSUANT
TO 18 U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO SECTION 906 OF
THE
SARBANES-OXLEY ACT OF 2002
In
connection with the report of Antiaging Quantum Living Inc (fka. Achison Inc) (the “Company”) on Form 10-Q for the period
ending September 30, 2024 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), each of
the undersigned, in the capacities and on the dates indicated below, hereby certifies, pursuant to 18 U.S.C. Section 1350, as adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to his knowledge:
(1) |
The
Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and |
|
|
(2) |
The
information contained in the Report fairly presents, in all material respects, the financial condition and results of operations
of the Company. |
|
/s/
Barry Wan |
|
Barry
Wan |
|
Chief
Executive Officer
(Principal
Executive Officer) |
EXHIBIT
32.2
CERTIFICATION
OF PRINCIPAL FINANCIAL OFFICER
PURSUANT
TO 18 U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO SECTION 906 OF
THE
SARBANES-OXLEY ACT OF 2002
In
connection with the report of Antiaging Quantum Living Inc (fka. Achison Inc) (the “Company”) on Form 10-Q for the period
ending September 30, 2024 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), each of
the undersigned, in the capacities and on the dates indicated below, hereby certifies, pursuant to 18 U.S.C. Section 1350, as adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to his knowledge:
(1) |
The
Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and |
|
|
(2) |
The
information contained in the Report fairly presents, in all material respects, the financial condition and results of operations
of the Company. |
|
/s/
Barry Wan |
|
Barry
Wan |
|
Chief
Financial Officer
(Principal
Financial Officer) |
v3.24.3
Cover - shares
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6 Months Ended |
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Sep. 30, 2024 |
Nov. 14, 2024 |
Cover [Abstract] |
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Entity File Number |
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Entity Registrant Name |
Antiaging
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Entity Central Index Key |
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v3.24.3
Condensed Consolidated Balance Sheets - USD ($)
|
Sep. 30, 2024 |
Mar. 31, 2024 |
Current Assets |
|
|
Cash and cash equivalents |
$ 37,403
|
$ 166,552
|
Accounts receivable, net |
29,333
|
2,001
|
Advances to suppliers |
39,656
|
27,000
|
Other receivables and current assets |
62,308
|
28,668
|
Total Current Assets |
168,700
|
224,221
|
Non-Current Assets |
|
|
Property, plant and equipment, net |
193,886
|
215,770
|
Other non-current assets |
33,412
|
32,473
|
Operating lease right of use asset, net |
401,256
|
539,946
|
Total Non-Current Assets |
628,554
|
788,189
|
Total Assets |
797,254
|
1,012,410
|
Current Liabilities |
|
|
Accounts payable and accrued expenses |
73,213
|
64,842
|
Other payables |
25,194
|
7,422
|
Taxes payable |
3,688
|
1,124
|
Operating lease liabilities - current portion |
279,188
|
179,872
|
Total Current Liabilities |
1,155,127
|
871,448
|
Non-Current Liabilities |
|
|
Operating lease liabilities - non-current |
52,465
|
134,903
|
Other long-term liabilities |
431,362
|
419,229
|
Total Non-Current Liabilities |
483,827
|
554,132
|
Total Liabilities |
1,638,954
|
1,425,580
|
Commitments and Contingencies |
|
|
Shareholders’ Equity |
|
|
Additional paid-in capital |
243,530
|
243,530
|
Accumulated loss |
(1,100,957)
|
(689,303)
|
Accumulated other comprehensive (loss) income |
(14,268)
|
2,608
|
Total Shareholders’ Deficit |
(841,700)
|
(413,170)
|
Total Liabilities and Shareholders’ Deficit |
797,254
|
1,012,410
|
Common Class A [Member] |
|
|
Shareholders’ Equity |
|
|
Common stock, value |
29,995
|
29,995
|
Common Class B [Member] |
|
|
Shareholders’ Equity |
|
|
Common stock, value |
|
|
Common Class C [Member] |
|
|
Shareholders’ Equity |
|
|
Common stock, value |
|
|
Common Class D [Member] |
|
|
Shareholders’ Equity |
|
|
Common stock, value |
|
|
Common Class E [Member] |
|
|
Shareholders’ Equity |
|
|
Common stock, value |
|
|
Related Party [Member] |
|
|
Current Liabilities |
|
|
Advances from customers |
765,369
|
613,843
|
Customer [Member] |
|
|
Current Liabilities |
|
|
Advances from customers |
$ 8,475
|
$ 4,345
|
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v3.24.3
Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares
|
Sep. 30, 2024 |
Mar. 31, 2024 |
Common Class A [Member] |
|
|
Common stock, par value |
$ 0.00001
|
$ 0.00001
|
Common stock, shares authorized |
1,200,000,000
|
1,200,000,000
|
Common stock, shares issued |
29,995,000
|
29,995,000
|
Common stock, shares outstanding |
29,995,000
|
29,995,000
|
Common Class B [Member] |
|
|
Common stock, par value |
$ 0.00001
|
$ 0.00001
|
Common stock, shares authorized |
1,200,000,000
|
1,200,000,000
|
Common stock, shares issued |
0
|
0
|
Common stock, shares outstanding |
0
|
0
|
Common Class C [Member] |
|
|
Common stock, par value |
$ 0.00001
|
$ 0.00001
|
Common stock, shares authorized |
1,200,000,000
|
1,200,000,000
|
Common stock, shares issued |
0
|
0
|
Common stock, shares outstanding |
0
|
0
|
Common Class D [Member] |
|
|
Common stock, par value |
$ 0.00001
|
$ 0.00001
|
Common stock, shares authorized |
1,200,000,000
|
1,200,000,000
|
Common stock, shares issued |
0
|
0
|
Common stock, shares outstanding |
0
|
0
|
Common Class E [Member] |
|
|
Common stock, par value |
$ 0.00001
|
$ 0.00001
|
Common stock, shares authorized |
1,200,000,000
|
1,200,000,000
|
Common stock, shares issued |
0
|
0
|
Common stock, shares outstanding |
0
|
0
|
X |
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v3.24.3
Condensed Consolidated Statements of Income and Comprehensive Income (Unaudited) - USD ($)
|
3 Months Ended |
6 Months Ended |
Sep. 30, 2024 |
Sep. 30, 2023 |
Sep. 30, 2024 |
Sep. 30, 2023 |
Income Statement [Abstract] |
|
|
|
|
Revenues |
$ 173,174
|
|
$ 375,243
|
$ 1,200
|
Cost of revenues |
14,373
|
|
14,538
|
|
Gross profit |
158,801
|
|
360,705
|
1,200
|
Operating expenses: |
|
|
|
|
Selling and marketing expense |
100,273
|
|
231,206
|
|
General and administrative expenses |
256,296
|
24,378
|
541,200
|
55,305
|
Total operating expenses |
356,569
|
24,378
|
772,406
|
55,305
|
Loss from operations |
(197,768)
|
(24,378)
|
(411,701)
|
(54,105)
|
Other income (expenses): |
|
|
|
|
Interest income |
22
|
|
47
|
|
Total other income |
22
|
|
47
|
|
Loss before income tax |
(197,746)
|
(24,378)
|
(411,654)
|
(54,105)
|
Income tax expense |
|
|
|
|
Net loss |
$ (197,746)
|
$ (24,378)
|
$ (411,654)
|
$ (54,105)
|
Weighted average shares outstanding |
|
|
|
|
Basic |
29,995,000
|
29,995,000
|
29,995,000
|
29,995,000
|
Diluted |
29,995,000
|
29,995,000
|
29,995,000
|
29,995,000
|
Loss per share |
|
|
|
|
Basic |
$ (0.0066)
|
$ (0.0008)
|
$ (0.0137)
|
$ (0.0018)
|
Diluted |
$ (0.0066)
|
$ (0.0008)
|
$ (0.0137)
|
$ (0.0018)
|
Other comprehensive income (loss): |
|
|
|
|
Net loss |
$ (197,746)
|
$ (24,378)
|
$ (411,654)
|
$ (54,105)
|
Other comprehensive income (loss): |
|
|
|
|
Foreign currency translation adjustment |
(19,151)
|
|
(16,876)
|
|
Total comprehensive loss |
$ (216,897)
|
$ (24,378)
|
$ (428,530)
|
$ (54,105)
|
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- DefinitionAmount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.
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v3.24.3
Condensed Consolidated Statements of Changes in Shareholders' Deficit (Unaudited) - USD ($)
|
Common Stock [Member]
Common Class A [Member]
|
Common Stock [Member]
Common Class B [Member]
|
Common Stock [Member]
Common Class C [Member]
|
Common Stock [Member]
Common Class D [Member]
|
Common Stock [Member]
Common Class E [Member]
|
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
AOCI Attributable to Parent [Member] |
Total |
Balance at Mar. 31, 2023 |
$ 29,995
|
|
|
|
|
$ 160,230
|
$ (276,332)
|
|
$ (86,107)
|
Balance, shares at Mar. 31, 2023 |
29,995,000
|
|
|
|
|
|
|
|
|
Shareholder loan cancellation |
|
|
|
|
|
83,300
|
|
|
83,300
|
Net loss |
|
|
|
|
|
|
(29,727)
|
|
(29,727)
|
Balance at Jun. 30, 2023 |
$ 29,995
|
|
|
|
|
243,530
|
(306,059)
|
|
(32,534)
|
Balance, shares at Jun. 30, 2023 |
29,995,000
|
|
|
|
|
|
|
|
|
Balance at Mar. 31, 2023 |
$ 29,995
|
|
|
|
|
160,230
|
(276,332)
|
|
(86,107)
|
Balance, shares at Mar. 31, 2023 |
29,995,000
|
|
|
|
|
|
|
|
|
Net loss |
|
|
|
|
|
|
|
|
(54,105)
|
Balance at Sep. 30, 2023 |
$ 29,995
|
|
|
|
|
243,530
|
(330,437)
|
|
(56,912)
|
Balance, shares at Sep. 30, 2023 |
29,995,000
|
|
|
|
|
|
|
|
|
Balance at Jun. 30, 2023 |
$ 29,995
|
|
|
|
|
243,530
|
(306,059)
|
|
(32,534)
|
Balance, shares at Jun. 30, 2023 |
29,995,000
|
|
|
|
|
|
|
|
|
Net loss |
|
|
|
|
|
|
(24,378)
|
|
(24,378)
|
Balance at Sep. 30, 2023 |
$ 29,995
|
|
|
|
|
243,530
|
(330,437)
|
|
(56,912)
|
Balance, shares at Sep. 30, 2023 |
29,995,000
|
|
|
|
|
|
|
|
|
Balance at Mar. 31, 2024 |
$ 29,995
|
|
|
|
|
243,530
|
(689,303)
|
2,608
|
(413,170)
|
Balance, shares at Mar. 31, 2024 |
29,995,000
|
|
|
|
|
|
|
|
|
Net loss |
|
|
|
|
|
|
(213,908)
|
|
(213,908)
|
Foreign currency translation adjustment |
|
|
|
|
|
|
|
2,275
|
2,275
|
Balance at Jun. 30, 2024 |
$ 29,995
|
|
|
|
|
243,530
|
(903,211)
|
4,883
|
(624,803)
|
Balance, shares at Jun. 30, 2024 |
29,995,000
|
|
|
|
|
|
|
|
|
Balance at Mar. 31, 2024 |
$ 29,995
|
|
|
|
|
243,530
|
(689,303)
|
2,608
|
(413,170)
|
Balance, shares at Mar. 31, 2024 |
29,995,000
|
|
|
|
|
|
|
|
|
Net loss |
|
|
|
|
|
|
|
|
(411,654)
|
Balance at Sep. 30, 2024 |
$ 29,995
|
|
|
|
|
243,530
|
(1,100,957)
|
(14,268)
|
(841,700)
|
Balance, shares at Sep. 30, 2024 |
29,995,000
|
|
|
|
|
|
|
|
|
Balance at Jun. 30, 2024 |
$ 29,995
|
|
|
|
|
243,530
|
(903,211)
|
4,883
|
(624,803)
|
Balance, shares at Jun. 30, 2024 |
29,995,000
|
|
|
|
|
|
|
|
|
Net loss |
|
|
|
|
|
|
(197,846)
|
|
(197,746)
|
Foreign currency translation adjustment |
|
|
|
|
|
|
|
(19,151)
|
(19,151)
|
Balance at Sep. 30, 2024 |
$ 29,995
|
|
|
|
|
$ 243,530
|
$ (1,100,957)
|
$ (14,268)
|
$ (841,700)
|
Balance, shares at Sep. 30, 2024 |
29,995,000
|
|
|
|
|
|
|
|
|
X |
- DefinitionAmount of other increase (decrease) in additional paid in capital (APIC).
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v3.24.3
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
|
6 Months Ended |
Sep. 30, 2024 |
Sep. 30, 2023 |
Cash flows from operating activities |
|
|
Net loss |
$ (411,654)
|
$ (54,105)
|
Adjustments to reconcile net loss to net cash used in operating activities |
|
|
Depreciation and amortization expense |
71,921
|
157
|
Amortization of operating lease ROU assets |
150,385
|
|
Changes in assets and liabilities |
|
|
Increase in accounts receivable |
(26,738)
|
|
Increase in advances to suppliers |
(12,384)
|
(27,554)
|
Increase in due from relates parties |
(429)
|
|
Increase in other receivables and current assets |
(32,050)
|
|
Increase in advances from customer |
4,130
|
13,630
|
Increase in accounts payable and accrued expenses |
6,883
|
10,017
|
Increase in other payables |
19,207
|
|
Decrease in contract liability |
|
(2,800)
|
Increase in operating lease liabilities |
7,571
|
|
Net cash used in operating activities |
(223,158)
|
(60,655)
|
Cash flows from investing activities |
|
|
Purchase of fixed assets |
(44,820)
|
|
Net cash used in investing activities |
(44,820)
|
|
Cash flows from financing activities |
|
|
Proceeds from in shareholder loan |
|
115,335
|
Proceeds from in related party payables |
138,745
|
|
Net cash provided by financing activities |
138,745
|
115,335
|
Net (decrease) increase of cash and cash equivalents |
(129,233)
|
54,680
|
Effect of foreign currency translation on cash and cash equivalents |
84
|
|
Cash and cash equivalents – beginning |
166,552
|
354
|
Cash and cash equivalents – ending |
37,403
|
55,034
|
Supplementary cash flow information: |
|
|
Interest paid |
|
|
Non-cash financing and investing activities: |
|
|
Related party debt forgiven as additional paid-in capital |
|
$ 83,300
|
X |
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v3.24.3
ORGANIZATION AND PRINCIPAL ACTIVITIES
|
6 Months Ended |
Sep. 30, 2024 |
Accounting Policies [Abstract] |
|
ORGANIZATION AND PRINCIPAL ACTIVITIES |
NOTE
1 – ORGANIZATION AND PRINCIPAL ACTIVITIES
Antiaging
Quantum Living Inc. (FKA: Achison Inc.) (the “Company”, “us”, “we” or “our”) was incorporated
under the laws of the State of New York on December 29, 2014.
On
July 1, 2019, Lansdale Inc, the principal stockholder of the Company (“Seller”) an entity controlled by the Company’s
former President, Mr. Wanjun Xie, entered into a Stock Purchase Agreement (the “Agreement”) with Dazhong 368 Inc, (the “Buyer”),
pursuant to which, a total of 9,000,000 shares of Class A common stock of the Company were transferred to the Buyer, representing approximately
90% of the Company’s issued and outstanding shares of Class A common stock, resulting in a change of the control of the Company.
Mr. Dingshan Zhang was appointed as the President and CEO of the Company at the same date.
On
April 10, 2023, Mr. Barry Wan acquired control of 29,215,000 restricted shares of common stock (the “Purchased Shares”) of
the Company, representing approximately 97% of the Company’s total issued and outstanding common stock (the “Common Stock”)
from Dazhong 368 Inc and Sophia 33 Inc, two New York corporations controlled by the Company’s then President, Chief Executive Officer
and sole director, Dingshan Zhang (the former President) pursuant to the terms of a Stock Purchase Agreement by and among the parties
thereto (the “Stock Purchase Agreement”). Pursuant to the Stock Purchase Agreement (“SPA”), Mr. Wan paid an aggregate
purchase price of four hundred thousand dollars ($400,000.00) to Mr. Zhang in exchange for the Purchased Shares. The foregoing transaction
resulted in a change of control of the Company, with Mr. Wan acquiring 97% of the Company’s outstanding Common Stock held through
New Lite Ventures LLC, a New York LLC. Both before and after the transactions, the Company had 29,995,000 shares of its common stock
outstanding.
In
connection with the transaction, on April 10, 2023, Mr. Dingshan Zhang resigned from all positions he held with the Company. On April
10, 2023, Ms. Jing Wan was appointed by our majority shareholder as our Chief Executive Officer, Chief Financial Officer, President and
Director. On June 16, 2023, Mr. Barry Wan consented to act as the new CEO and CFO after Ms. Jing Wan resigned. The Company was renamed
as Antiaging Quantum Living Inc on June 14, 2023 by the new management. The Company is an investment holding company; its primary business
operations are conducted through its subsidiaries as described below.
AAQL
Inc. (“BVI Holding”) was incorporated under the Laws of the British Virgin Islands to function as a holding company responsible
for managing all business operations outside of the United States.
AAQL
HK Limited (“Hong Kong Holding”) was incorporated under the Laws of Hong Kong as a wholly-owned subsidiary of the BVI Holding.
Hong Kong Holding’s primary role is to act as a holding company overseeing business activities exclusively within the Asia-Pacific
markets.
Antiaging
Doctor Hangzhou Holding LTD (“Dao Ling Doctor Hangzhou”) was incorporated as a wholly-owned subsidiary of Hong Kong Holding
on November 13, 2023 under the laws of the People’s Republic of China, with its principal place of business situated in Xiaoshan
District, Hangzhou, Zhejiang Province. Its primary business is to provide development, operation,
and management services to domestic e-commerce platform companies, offering personalized marketing plans, promotional strategies, and
charging brand usage fees for the “Dao Ling Doctor” brand.
Dao
Ling Doctor (Zhejiang) Health Management Limited (“Dao Ling Doctor Zhejiang”) was incorporated as a wholly-owned subsidiary
of Dao Ling Doctor Hangzhou on November 30, 2023 under the laws of the People’s Republic of China, with its principal place of
business situated in Hangzhou, Zhejiang Province. Its primary business involves providing professional
technical operation support and maintenance services to distributors of the “Dao Ling Doctor” brand, and collecting technical service
fees.
Dao
Ling Doctor (Huzhou) Health Management Limited (“Dao Ling Doctor Huzhou”) was incorporated as a wholly-owned subsidiary of
Dao Ling Doctor Hangzhou on December 6, 2023 under the laws of the People’s Republic of China, with its principal place of business
situated in Huzhou, Zhejiang Province. Its primary business involves providing health consulting
services (excluding diagnosis and treatment services), network and information security software development and big data services, and
other services.
Antiaging
Quantum Living Inc. and its subsidiaries are collectively referred to as the “Company”.
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v3.24.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
|
6 Months Ended |
Sep. 30, 2024 |
Accounting Policies [Abstract] |
|
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
NOTE
2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis
of Presentation and Principles of Consolidation
The
accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the
United States of America (“U.S. GAAP”), and include the assets, liabilities, revenues, expenses and cash flows of all subsidiaries.
All significant inter-company transactions and balances between the Company and its subsidiaries are eliminated upon consolidation.
In
the opinion of management, the unaudited interim condensed financial statements reflect all adjustments of a normal recurring nature
that are necessary for a fair presentation of the results for the interim periods presented. However, the results of operations included
in such financial statements may not necessary be indicative of annual results.
The
Company uses the same accounting policies in preparing quarterly and annual financial statements. Certain information and footnote disclosures
normally included in the annual financial statements prepared in accordance with accounting principles generally accepted in the United
States of America (“U.S. GAAP”) have been condensed or omitted. These unaudited condensed financial statements should be
read in conjunction with the Company’s audited financial statements and notes thereto included in the Company’s Annual Report
on Form 10-K for the year ended March 31, 2024 filed with the Securities and Exchange Commission (“SEC”) on May 16, 2024
Use
of Estimates
The
accompanying financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”)
and the rules and regulations of the Securities and Exchange Commission (the “SEC”).
The
preparation of the Company’s financial statements in conformity with GAAP requires management to make estimates, judgments and
assumptions that affect the amounts reported in the financial statements and footnotes thereto. Actual results may differ from those
estimates and assumptions.
Functional
and presentation currency
The
functional currency of the Company is the currency of the primary economic environment in which the Company operates which is Chinese
Yuan (“RMB”). The RMB is not freely convertible into the US dollar and may be subject to PRC currency restrictions for payments,
including the distributions of dividends or retained earnings to the Company by its subsidiaries or its variable interest entities.
Transactions
in currencies other than the entity’s functional currency are recorded at the rates of exchange prevailing on the date of the transaction.
At the end of each reporting period, monetary items denominated in foreign currencies are translated at the rates prevailing at the end
of the reporting periods. Exchange differences arising on the settlement of monetary items and on translation of monetary items at period-end
are included in income statement of the period.
For
the purpose of presenting these financial statements, the Company’s assets and liabilities are expressed in US$ at the exchange
rate on the balance sheet date, stockholder’s equity accounts are translated at historical rates, and income and expense items
are translated at the weighted average exchange rate during the period. The resulting translation adjustments are reported under accumulated
other comprehensive income (loss) in the stockholder’s equity (deficits) section of the balance sheets.
Exchange
rate used for the translation as follows:
SCHEDULE OF EXCHANGE RATE
US$ to RMB | |
Period
End | | |
Average | |
September 30, 2024 | |
| 7.0181 | | |
| 7.2015 | |
March 31, 2024 | |
| 7.2212 | | |
| 7.1533 | |
September 30, 2023 | |
| N/A | | |
| N/A | |
Cash
and Cash Equivalents
Cash
and cash equivalents include cash in banks, bank deposits, and highly liquid investments with maturities of three months or less at the
date of origination.
Accounts
receivable, net
The
Company records accounts receivable at net realizable value consisting of the carrying amount less an allowance for uncollectible accounts.
The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s
existing accounts receivable. The Company determines the allowance based on aging data, historical collection experience, customer specific
facts and economic conditions. Account balances are charged off against the allowance after all means of collection have been exhausted
and the potential for recovery is considered remote.
Advances
to Suppliers
The
Company occasionally makes advances to suppliers to secure future deliveries of goods or services. These advances are recorded as assets
on the balance sheet and are recognized as inventory when the related goods are received or as expenses when the related services are
received. These advances primarily relate to the purchase of inventory goods to be sold.
The
Company periodically reviews the recoverability of advances to suppliers and establishes allowances for potential losses when necessary.
Property
and Equipment
Property
and equipment are carried at cost net of accumulated depreciation. Expenditures that improve the functionality of the related asset or
extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related gain or loss is
included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of the remaining lease
term or estimated useful life of the asset.
Property
and equipment are depreciated on a straight-line basis over the following periods:
SCHEDULE OF PROPERTY AND EQUIPMENT DEPRECIATION
Leasehold improvements | |
| 2
years | |
Office furniture and equipment | |
| 3
years | |
Impairment
of Long-Lived Assets
The
Company has adopted Accounting Standards Codification subtopic 360-10, Property, Plant and Equipment (“ASC 360-10”). ASC
360-10 requires that long-lived assets and certain identifiable intangibles held and used by the Company be reviewed for impairment whenever
events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived
assets for impairment annually or more often if events and circumstances warrant. Events relating to recoverability may include significant
unfavorable changes in business conditions, recurring losses, or a forecasted inability to achieve breakeven operating results over an
extended period. The Company evaluates the recoverability of long-lived assets based upon forecasted undiscounted cash flows. Should
impairment in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash
flows resulting from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at
the lower of the carrying amount or the fair value less costs to sell.
There
was no impairment loss on property and equipment for the six months ended September 30, 2024 and 2023.
Customer
Advances
The
Company records customer advances as liabilities when consideration is received in advance of the transfer of goods. These advances are
recognized as revenue when the performance obligations associated with the advance are satisfied. These advances relate to the advance
payment for orders of goods placed by the customers.
Lease
The
Company adopted FASB Accounting Standards Codification, Topic 842, Leases (“ASC 842”) using the modified retrospective approach,
electing the practical expedient that allows the Company not to restate its comparative periods prior to the adoption of the standard
on January 1, 2019.
The
new leasing standard requires recognition of leases on the balance sheets as right-of-use (“ROU”) assets and lease liabilities.
ROU assets represent the Company’s right to use underlying assets for the lease terms and lease liabilities represent the Company’s
obligation to make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized
based on the present value and future minimum lease payments over the lease term at commencement date. The Company’s future minimum
based payments used to determine the Company’s lease liabilities mainly include minimum based rent payments. As most of the Company’s
leases do not provide an implicit rate, the Company uses its estimated incremental borrowing rate based on the information available
at commencement date in determining the present value of lease payments. The Company does not recognize any leases
with an initial term of 12 months or less on the balance sheets.
Operating
lease cost is recognized as a single lease cost on a straight-line basis over the lease term. Variable lease payments for common area
maintenance, property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances
on which the variable lease payments are based occur.
Revenue
Recognition
Revenue
is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration
we expect to be entitled to in exchange for those goods or services. The Company determines revenue recognition by applying the following
steps: 1) identification of the contract, or contracts, with a customer; 2) identification of the performance obligations in the contract;
3) determination of the transaction price; 4) allocation of the transaction price to the performance obligations in the contract; and
5) recognition of revenue when, or as, we satisfy a performance obligation.
Online
advertising
The
Company operates an online advertising platform that connects advertisers with publishers to display digital advertisements.
For
the Company, revenue recognition occurs upon the following events: when a customer places an order, payment is received, and the advertisement
is delivered and viewable to the end-user with no other terms and conditions.
Sales
of goods
The
Company operates a mobile application (“App”) through which it sells health and beauty products to customers.
For
the Company, revenue recognition occurs upon the following events: when a customer places an order, payment is received, and the goods
are delivered to or drop-shipped to and accepted by the customer. Provisions are made for estimated sales returns based on historical
return rates and experience which are immaterial. The Company may record contract liabilities, such as customer advances, when payments
are received from customers prior to delivery or acceptance of goods by customers.
Online platform technical operation support and
maintenance services
The Company provides technical operation support and
maintenance services for its online platforms, ensuring platform functionality, continuous availability, and technical support for end-users.
Revenue from technical operation support and maintenance
services is recognized ratably over each service period as the service is provided, or upon completion
of the service. Billing frequency may vary (e.g., weekly, monthly, quarterly, or upon completion), depending on the contract terms. Each
billing cycle or completed service period represents a distinct performance obligation, with revenue recognized upon completion and invoicing
for that period’s service.
The major direct cost of providing these services
is wages and salaries, which are included in SG&A expenses. In instances where payments are received in advance, they are recorded
as contract liabilities (deferred revenue) until the services are delivered.
For each revenue stream, the Company is a principal because it controls
the specified goods or services before they are transferred to the customer. As a principal, the Company is primarily responsible for
fulfilling the contractual obligations, has discretion in establishing the price, and bears the risk of inventory or service provision
until completion, therefore revenue is recognized on a gross basis for each revenue stream.
Selling,
General and Administrative Expenses
Selling,
general, and administrative expenses primarily consist of costs related to sales and marketing activities, administrative functions,
and certain start-up costs.
Selling
expenses include, but are not limited to, sales commissions, advertising costs, shipping and handling expenses, and costs associated
with trade shows and promotional events. General and administrative expenses encompass salaries and benefits of employees not directly
involved in production, rent, utilities, office supplies, legal and professional fees, other overhead costs, and certain start-up costs.
Start-up
costs represent expenses associated with the establishment of new operations, including activities such as market research, product development,
and initial marketing efforts.
The
Company recognizes these expenses as incurred, consistently matching with the revenues generated.
Income
Taxes
The
Company records income tax expense using the asset-and-liability method of accounting for deferred income taxes. Under this method, deferred
taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their
financial reporting amounts at each year-end based on enacted tax laws and statutory tax rates applicable to the periods in which the
differences are expected to affect taxable income. Deferred tax assets are reduced by a valuation allowance if, based on available evidence,
it is more likely than not that the deferred tax assets will not be realized.
When
tax returns are filed, it is likely some positions taken would be sustained upon examination by the taxing authorities, while others
are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The
benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management
believes it is more-likely-than-not the position will be sustained upon examination, including the resolution of appeals or litigation
processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not
recognition threshold are measured as the largest amount of tax benefit that is more than 50% likely of being realized upon settlement
with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount described
above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest
and penalties that would be payable to the taxing authorities upon examination. Interest associated with unrecognized tax benefits is
classified as interest expense and penalties are classified in general and administrative expenses in the statements of operations.
Earnings
Per Share
The
Company computes basic and diluted earnings per share amounts in accordance with ASC Topic 260, Earnings per Share. Basic earnings per
share is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding
during the reporting period. Diluted earnings per share reflects the potential dilution that could occur if stock options and other commitments
to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings
of the Company.
As
of September 30, 2024 and March 31, 2024, the Company does not have any potentially dilutive instrument.
Contingencies
Certain
conditions may exist as of the date the financial statements are issued, which could result in a loss to the Company which will be resolved
when one or more future events occur or fail to occur. The Company’s management assesses such contingent liabilities, and such
assessment inherently involves judgment. In assessing loss contingencies arising from legal proceedings pending against the Company or
unasserted claims that may rise from such proceedings, the Company’s management evaluates the perceived merits of any legal proceedings
or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought.
If
the assessment of a contingency indicates it is probable a material loss will be incurred and the amount of the loss can be reasonably
estimated, then the estimated loss is accrued in the Company’s financial statements. If the assessment indicates a material loss
contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability,
together with an estimate of the range of possible loss if determinable and material would be disclosed.
Fair
Value Measurements
Fair
value accounting establishes a framework for measuring fair value and expands disclosure about fair value measurements. Fair value, which
is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market
participants at the measurement date. This framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques
used to measure fair value into three levels as follows:
|
● |
Level
1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. |
|
|
|
|
● |
Level
2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that
are observable for the assets or liabilities, either directly or indirectly, for substantially the full term of the financial instruments. |
|
|
|
|
● |
Level
3 inputs to the valuation methodology are unobservable and significant to the fair value. |
The
Company’s financial instruments consisted of cash, accounts receivables, accounts payable, contract liabilities and loan from shareholders.
The estimated fair value of those balances approximates the carrying amount due to the short maturity of these instruments.
Credit
Losses on Financial Instruments
The
Company recognizes credit losses on financial instruments in accordance with Accounting Standards Codification (ASC) Topic 326, Financial
Instruments – Credit Losses. The Company uses the Current Expected Credit Losses (CECL) model to estimate credit losses on financial
assets measured at amortized cost, as well as certain off-balance sheet credit exposures.
Under
the CECL model, the estimation of credit losses involves significant judgment and estimation uncertainty. Management exercises its judgment
based on historical loss experience, current economic conditions, and reasonable and supportable forecasts. Changes in these factors
could have a material impact on the estimated credit losses.
Income
Taxes
The
Company accounts for income taxes using an asset and liability approach which allows for the recognition and measurement of deferred
tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred
taxes are provided for 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 valuation allowance is provided for deferred tax assets if it is more
likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is
uncertain.
Under
ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained
in a tax examination, with a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first
step is to determine whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution
of any related appeals or litigations based on the technical merits of that position. The second step is to measure a tax position that
meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position
is measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions
that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in
which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized
in the first subsequent financial reporting period in which the threshold is no longer met. Penalties and interest incurred related to
underpayment of income tax are classified as income tax expense in the year incurred.
Recent
Accounting Pronouncements
In
March 2024, the FASB issued ASU 2024-01, Compensation – Stock Compensation. This ASU clarifies how to determine whether profits
interest and similar awards should be accounted for as share-based payment arrangements. The ASU is effective in reporting periods beginning
after December 15, 2024, including interim periods within the fiscal year, on a prospective or retrospective basis. Early adoption is
permitted. The Company is currently evaluating the impact that adoption of this accounting standard will have on its consolidated financial
statements and disclosures.
In
November 2023, the FASB issued ASU 2023-07, Improvements to Reportable Segment Disclosures. This ASU requires annual and interim disclosure
of significant segment expenses that are provided to the CODM as well as interim disclosures for all reportable segment’s profit
or loss and assets. This guidance also requires disclosure of the title and position of the CODM and an explanation of how the CODM uses
the reported measures of segment profit or loss in assessing segment performance and deciding how to allocate resources. This guidance
is expected to improve financial reporting by providing additional information about a public company’s significant segment expenses
and more timely and detailed segment information reporting throughout the fiscal period. The ASU is effective for the Company’s
fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption
is permitted. The Company is currently evaluating the impact that adoption of this accounting standard will have on its consolidated
financial statements and disclosures.
In
December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures. This ASU requires greater disaggregation of information
about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. This ASU applies to all
entities subject to income taxes and is intended to help investors better understand an entity’s exposure to potential changes
in jurisdictional tax legislation and assess income tax information that affects cash flow forecasts and capital allocation decisions.
This ASU is effective for annual periods beginning after December 15, 2024, with early adoption permitted. This ASU should be applied
on a prospective basis although retrospective application is permitted. The Company is currently evaluating the impact that adoption
of this accounting standard will have on its consolidated financial statements and disclosures.
There
were other updates recently issued. The management does not believe that other than the disclosed above, accounting pronouncements the
recently issued but not yet adopted will have a material impact on its financial position results of operations or cash flows.
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v3.24.3
GOING CONCERN
|
6 Months Ended |
Sep. 30, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
GOING CONCERN |
NOTE
3 – GOING CONCERN
The
Company’s 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 had an accumulated deficit of $1,100,957 as of September
30, 2024 and negative working capital of $986,427. These factors, among others, raise substantial doubt about the Company’s ability
to continue as a going concern.
Management’s
plan to alleviate the substantial doubt about the Company’s ability to continue as a going concern include attempting to improve
its business profitability, its ability to generate sufficient cash flow from its operations to meet its operating needs on a timely
basis, obtain additional working capital funds from the majority shareholder and President of the Company to eliminate inefficiencies
in order to meet its anticipated cash requirements. However, there can be no assurance that these plans and arrangements will be sufficient
to fund the Company’s ongoing capital expenditures and other requirements.
The
financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts
and classification of liabilities that might be necessary in the event that the Company cannot continue as a going concern.
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v3.24.3
ACCOUNTS RECEIVABLES
|
6 Months Ended |
Sep. 30, 2024 |
Credit Loss [Abstract] |
|
ACCOUNTS RECEIVABLES |
NOTE 4 – ACCOUNTS RECEIVABLES
Accounts receivables, net comprised of the following:
SCHEDULE
OF ACCOUNTS RECEIVABLES
| |
September 30, 2024 | | |
March 31, 2024 | |
Accounts receivables | |
$ | 29,333 | | |
$ | 2,001 | |
Less: Allowance for doubtful accounts | |
| - | | |
| - | |
Total, net | |
$ | 29,333 | | |
$ | 2,001 | |
There was no allowance for credit loss expenses for
the six months ended September 30, 2024 and 2023, respectively.
|
X |
- DefinitionThe entire disclosure for accounts receivable, contract receivable, receivable held-for-sale, and nontrade receivable.
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v3.24.3
PROPERTY AND EQUIPMENT
|
6 Months Ended |
Sep. 30, 2024 |
Property, Plant and Equipment [Abstract] |
|
PROPERTY AND EQUIPMENT |
NOTE
5 – PROPERTY AND EQUIPMENT
Property
and equipment, net comprised of the following:
SCHEDULE OF PROPERTY AND EQUIPMENT
| |
September
30, 2024 | | |
March
31, 2024 | |
At Cost: | |
| | | |
| | |
Leasehold improvements in progress | |
$ | - | | |
$ | 72,574 | |
Leasehold improvements | |
| 257,066 | | |
| 144,532 | |
Office furniture and equipment | |
| 18,100 | | |
| 5,997 | |
Property plant and equipment,
gross | |
| 18,100 | | |
| 5,997 | |
Total cost | |
| 275,166 | | |
| 223,103 | |
Less: Accumulated depreciation | |
| (81,280 | ) | |
| (7,333 | ) |
Total, net | |
$ | 193,886 | | |
$ | 215,770 | |
Depreciation
expenses was $71,921 and $157 for the six months ended September 30, 2024 and 2023, respectively.
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- DefinitionThe entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.
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v3.24.3
LOANS PAYABLE
|
6 Months Ended |
Sep. 30, 2024 |
Debt Disclosure [Abstract] |
|
LOANS PAYABLE |
NOTE
6 – LOANS PAYABLE
The
Company has outstanding loans payable to unrelated third parties in the amount of $431,362 and $419,229 as of September 30, 2024 and
March 31, 2024, respectively. These loans are unsecured, non-interest-bearing, with a maturity date of October 19, 2026.
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v3.24.3
RELATED PARTY TRANSACTIONS
|
6 Months Ended |
Sep. 30, 2024 |
Related Party Transactions [Abstract] |
|
RELATED PARTY TRANSACTIONS |
NOTE
7 – RELATED PARTY TRANSACTIONS
Loan
from shareholders
In
August 2019, the Company borrowed $71,000 from the former President of the Company, Mr. Dingshan Zhang, which bears no interest with
a maturity in December 2021. During the year ended March 31, 2022, the Company repaid $17,000 to Mr. Zhang. In May 2021 the Company borrowed
an additional $5,000 from Mr. Zhang. On December 29, 2021, the Company and Mr. Zhang verbally amended the loan agreement and extended
the maturity date to December 31, 2023. During the year ended March 31, 2023, the Company received an additional loan in the total amount
of $24,300 from, Mr. Zhang.
Upon
consummation of the change of control which resulted from that certain SPA entered into on April 10, 2023, the balance of the $83,300
shareholder loan was waived by Mr. Zhang in its entirety, which was recognized as an equity transaction with the shareholder.
During
the six months ended September 30, 2024, the Company did not repay or received advances from Mr. Wan, our
President for working capital purpose. The outstanding amount due to Mr. Wan was $280,907
and $295,336
as of September 30, 2024 and March 31, 2024. The advance is unsecured, non-interest-bearing and due on demand.
During
the six months ended September 30, 2024, the Company borrowed funds in the amount of $157,745 from Tairan Baohe Insurance Sales Co.,
Ltd. (“Tairan”), an entity where Mr. Wan’s spouse is a shareholder, for working capital purpose. The outstanding amount
due to Tairan was $484,462 and $318,507 as of September 30, 2024 and March 31, 2024. The loan is unsecured, non-interest-bearing and
due on demand.
|
X |
- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
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v3.24.3
INCOME TAX
|
6 Months Ended |
Sep. 30, 2024 |
Income Tax Disclosure [Abstract] |
|
INCOME TAX |
NOTE
8 – INCOME TAX
The
Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to
generate taxable income in future periods. The tax benefit for the period presented is offset by a valuation allowance established against
deferred tax assets arising from the net operating losses, the realization of which could not be considered more likely than not. In
future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts
to be more likely than not.
United
States
Net
operation losses (“NOLs”) can carry forward indefinitely up to offset 80% of taxable income after CARES Act effect on December
31, 2017. As of September 30, 2024 and March 31, 2024, deferred tax assets resulted from NOLs of approximately $112,000 and $97,000,
respectively. The deferred tax asset has been fully reserved for valuation allowance as the Company believes they will most-likely-than-not
realize the benefits.
Hong
Kong
Companies
incorporated in Hong Kong are subject to Hong Kong Profits Tax on the taxable income as reported in its statutory financial statements
adjusted in accordance with relevant Hong Kong tax laws. The applicable tax rate is 16.5% on its taxable income generated from operations
in Hong Kong. The Company did not make any provisions for Hong Kong profit tax as there were no assessable profits derived from or earned
in Hong Kong since inception. Additionally, payments of dividends by the subsidiary incorporated in Hong Kong to the Company are not
subject to any Hong Kong withholding tax.
PRC
Effective
on January 1, 2008, the PRC Enterprise Income Tax Law, EIT Law, and Implementing Rules impose a unified enterprise income tax rate of
25% on all domestic-invested enterprises and foreign investment enterprises in PRC, unless they qualify under certain limited exceptions.
As such, starting from January 1, 2008, the Company’s subsidiaries in PRC are subject to an enterprise income tax rate of 25%.
NOLs can typically carried forward for a certain number of years (usually five years) to offset against future taxable income.
The deferred tax asset has been fully reserved for valuation
allowance as the Company believes they will most-likely-than-not realize the benefits.
The
following table summarizes the taxable income (loss) before income taxes by jurisdiction:
SCHEDULE OF TAXABLE INCOME (LOSS) BEFORE INCOME TAXES
| |
2024 | | |
2023 | |
| |
Six months
Ended September 30, | |
| |
2024 | | |
2023 | |
The
following table summarizes a reconciliation of income tax expense for operations, calculated at the statutory income tax rate to total
income tax expense (benefit):
SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSE FOR OPERATIONS
| |
2024 | | |
2023 | |
| |
Six months
Ended September 30, | |
| |
2024 | | |
2023 | |
Income tax expense at federal statutory rate | |
| 21.0 | % | |
| 21.0 | % |
Income tax expense at state statutory rate | |
| 7.5 | % | |
| 7.5 | % |
Income tax expense at PRC statutory rate | |
| 25.0 | % | |
| - | % |
Increases/(decreases) due to: | |
| | | |
| | |
Foreign tax rate differential | |
| - | % | |
| - | % |
Change in valuation allowance | |
| (53.5 | )% | |
| (28.5 | )% |
Effective tax rate | |
| - | % | |
| - | % |
|
X |
- DefinitionThe entire disclosure for income tax.
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v3.24.3
SHAREHOLDERS’ EQUITY
|
6 Months Ended |
Sep. 30, 2024 |
Equity [Abstract] |
|
SHAREHOLDERS’ EQUITY |
NOTE
9 – SHAREHOLDERS’ EQUITY
The
Company is authorized to issued 1,200,000,000 shares of Class A common stock.
On
March 28, 2023, the Company amended its article with New York State to change the authorized common shares with a par value of $0.001
to 30,000,000 shares, no preferred shares.
During
the years ended March 31, 2024, a shareholder loan in the amount of $83,300 was forgiven by our former President and recorded as additional
paid-in capital.
On
June 6, 2024, the Company amended its article with New York State to increase the authorized shares of common stock of the Company from
thirty million (30,000,000) shares of common stock, par value $0.001 per share, to six billion (6,000,000,000) shares of common stock,
par value $0.00001 per share (the “Authorized Capital Increase”). Upon the effectiveness of the authorized shares increase,
the shares of common stock will be categorized as follows: 1,200,000,000 Class A shares, 1,200,000,000 Class B shares, 1,200,000,000
Class C shares, 1,200,000,000 Class D shares, and 1,200,000,000 Class E shares.
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- DefinitionThe entire disclosure for equity.
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v3.24.3
DISAGGREGATION OF REVENUE
|
6 Months Ended |
Sep. 30, 2024 |
Revenue from Contract with Customer [Abstract] |
|
DISAGGREGATION OF REVENUE |
NOTE 10 – DISAGGREGATION OF REVENUE
The Company disaggregates its revenue by major revenue
streams, as the Company believes this disaggregation best depicts how the nature, amount, timing and uncertainty of the revenue and cash
flows are affected by economic factors.
SCHEDULE
OF DISAGGREGATION OF REVENUE
| |
2024 | | |
2023 | |
| |
Six months Ended September 30, | |
| |
2024 | | |
2023 | |
Online advertising | |
$ | - | | |
$ | 1,200 | |
Sales of goods (Health and beauty products) | |
| 123,736 | | |
| - | |
Technical operation support and maintenance services | |
| 251,507 | | |
| - | |
Total | |
$ | 375,243 | | |
$ | 1,200 | |
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- DefinitionThe entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.
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v3.24.3
LEASES
|
6 Months Ended |
Sep. 30, 2024 |
Leases [Abstract] |
|
LEASES |
NOTE
11 – LEASES
The
Company has two operating leases for its office space.
Operating
lease right-of-use assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease
term. The discount rate used to calculate present value is incremental borrowing rate or, if available, the rate implicit in the lease.
The Company determines the incremental borrowing rate for each lease based primarily on its lease term in PRC which is approximately
4.75%.
Operating
lease expenses were $157,955 and $nil for the six months ended September 30, 2024 and 2023, respectively.
The
components of lease expense and supplemental cash flow information related to leases for the period are as follows:
SCHEDULE OF LEASE EXPENSES AND SUPPLEMENTAL CASH FLOW INFORMATION
| |
Six months
Ended September 30, | |
| |
2024 | | |
2023 | |
Lease cost | |
| | | |
| | |
Operating lease cost | |
$ | 157,955 | | |
$ | - | |
| |
| | | |
| | |
Other Information | |
| | | |
| | |
Cash paid for amounts included in the measurement of lease liabilities | |
$ | - | | |
$ | - | |
Weighted average remaining lease term – operating leases (in years) | |
| 1.25 | | |
| - | |
Average discount rate – operating lease | |
| 4.75 | % | |
| - | % |
The
supplemental balance sheet information related to leases is as follows:
SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO LEASE
| |
September
30, 2024 | | |
March
31, 2024 | |
Operating leases | |
| | | |
| | |
Right-of-use assets | |
$ | 401,256 | | |
$ | 539,946 | |
Operating lease liabilities | |
$ | 331,653 | | |
$ | 314,775 | |
The
undiscounted future minimum lease payment schedule as follows:
SCHEDULE OF UNDISCOUNTED FUTURE MINIMUM LEASE PAYMENTS
For the year ending March 31, | |
| |
2025 (6 months remaining) | |
| 335,607 | |
Thereafter | |
| - | |
Total undiscounted lease payments | |
| 335,607 | |
Less: interest | |
| (3,954 | ) |
Total lease liabilities | |
| 331,653 | |
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v3.24.3
SUBSEQUENT EVENTS
|
6 Months Ended |
Sep. 30, 2024 |
Subsequent Events [Abstract] |
|
SUBSEQUENT EVENTS |
NOTE
12 – SUBSEQUENT EVENTS
The
Company evaluated all events or transactions that occurred after September 30, 2024 through the date the financial statements were issued.
During the period, the Company did not have any material recognizable subsequent events required to be disclosed or adjusted as of and
for the six months ended September 30, 2024.
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v3.24.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
6 Months Ended |
Sep. 30, 2024 |
Accounting Policies [Abstract] |
|
Basis of Presentation and Principles of Consolidation |
Basis
of Presentation and Principles of Consolidation
The
accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the
United States of America (“U.S. GAAP”), and include the assets, liabilities, revenues, expenses and cash flows of all subsidiaries.
All significant inter-company transactions and balances between the Company and its subsidiaries are eliminated upon consolidation.
In
the opinion of management, the unaudited interim condensed financial statements reflect all adjustments of a normal recurring nature
that are necessary for a fair presentation of the results for the interim periods presented. However, the results of operations included
in such financial statements may not necessary be indicative of annual results.
The
Company uses the same accounting policies in preparing quarterly and annual financial statements. Certain information and footnote disclosures
normally included in the annual financial statements prepared in accordance with accounting principles generally accepted in the United
States of America (“U.S. GAAP”) have been condensed or omitted. These unaudited condensed financial statements should be
read in conjunction with the Company’s audited financial statements and notes thereto included in the Company’s Annual Report
on Form 10-K for the year ended March 31, 2024 filed with the Securities and Exchange Commission (“SEC”) on May 16, 2024
|
Use of Estimates |
Use
of Estimates
The
accompanying financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”)
and the rules and regulations of the Securities and Exchange Commission (the “SEC”).
The
preparation of the Company’s financial statements in conformity with GAAP requires management to make estimates, judgments and
assumptions that affect the amounts reported in the financial statements and footnotes thereto. Actual results may differ from those
estimates and assumptions.
|
Functional and presentation currency |
Functional
and presentation currency
The
functional currency of the Company is the currency of the primary economic environment in which the Company operates which is Chinese
Yuan (“RMB”). The RMB is not freely convertible into the US dollar and may be subject to PRC currency restrictions for payments,
including the distributions of dividends or retained earnings to the Company by its subsidiaries or its variable interest entities.
Transactions
in currencies other than the entity’s functional currency are recorded at the rates of exchange prevailing on the date of the transaction.
At the end of each reporting period, monetary items denominated in foreign currencies are translated at the rates prevailing at the end
of the reporting periods. Exchange differences arising on the settlement of monetary items and on translation of monetary items at period-end
are included in income statement of the period.
For
the purpose of presenting these financial statements, the Company’s assets and liabilities are expressed in US$ at the exchange
rate on the balance sheet date, stockholder’s equity accounts are translated at historical rates, and income and expense items
are translated at the weighted average exchange rate during the period. The resulting translation adjustments are reported under accumulated
other comprehensive income (loss) in the stockholder’s equity (deficits) section of the balance sheets.
Exchange
rate used for the translation as follows:
SCHEDULE OF EXCHANGE RATE
US$ to RMB | |
Period
End | | |
Average | |
September 30, 2024 | |
| 7.0181 | | |
| 7.2015 | |
March 31, 2024 | |
| 7.2212 | | |
| 7.1533 | |
September 30, 2023 | |
| N/A | | |
| N/A | |
|
Cash and Cash Equivalents |
Cash
and Cash Equivalents
Cash
and cash equivalents include cash in banks, bank deposits, and highly liquid investments with maturities of three months or less at the
date of origination.
|
Accounts receivable, net |
Accounts
receivable, net
The
Company records accounts receivable at net realizable value consisting of the carrying amount less an allowance for uncollectible accounts.
The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s
existing accounts receivable. The Company determines the allowance based on aging data, historical collection experience, customer specific
facts and economic conditions. Account balances are charged off against the allowance after all means of collection have been exhausted
and the potential for recovery is considered remote.
|
Advances to Suppliers |
Advances
to Suppliers
The
Company occasionally makes advances to suppliers to secure future deliveries of goods or services. These advances are recorded as assets
on the balance sheet and are recognized as inventory when the related goods are received or as expenses when the related services are
received. These advances primarily relate to the purchase of inventory goods to be sold.
The
Company periodically reviews the recoverability of advances to suppliers and establishes allowances for potential losses when necessary.
|
Property and Equipment |
Property
and Equipment
Property
and equipment are carried at cost net of accumulated depreciation. Expenditures that improve the functionality of the related asset or
extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related gain or loss is
included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of the remaining lease
term or estimated useful life of the asset.
Property
and equipment are depreciated on a straight-line basis over the following periods:
SCHEDULE OF PROPERTY AND EQUIPMENT DEPRECIATION
Leasehold improvements | |
| 2
years | |
Office furniture and equipment | |
| 3
years | |
|
Impairment of Long-Lived Assets |
Impairment
of Long-Lived Assets
The
Company has adopted Accounting Standards Codification subtopic 360-10, Property, Plant and Equipment (“ASC 360-10”). ASC
360-10 requires that long-lived assets and certain identifiable intangibles held and used by the Company be reviewed for impairment whenever
events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived
assets for impairment annually or more often if events and circumstances warrant. Events relating to recoverability may include significant
unfavorable changes in business conditions, recurring losses, or a forecasted inability to achieve breakeven operating results over an
extended period. The Company evaluates the recoverability of long-lived assets based upon forecasted undiscounted cash flows. Should
impairment in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash
flows resulting from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at
the lower of the carrying amount or the fair value less costs to sell.
There
was no impairment loss on property and equipment for the six months ended September 30, 2024 and 2023.
|
Customer Advances |
Customer
Advances
The
Company records customer advances as liabilities when consideration is received in advance of the transfer of goods. These advances are
recognized as revenue when the performance obligations associated with the advance are satisfied. These advances relate to the advance
payment for orders of goods placed by the customers.
|
Lease |
Lease
The
Company adopted FASB Accounting Standards Codification, Topic 842, Leases (“ASC 842”) using the modified retrospective approach,
electing the practical expedient that allows the Company not to restate its comparative periods prior to the adoption of the standard
on January 1, 2019.
The
new leasing standard requires recognition of leases on the balance sheets as right-of-use (“ROU”) assets and lease liabilities.
ROU assets represent the Company’s right to use underlying assets for the lease terms and lease liabilities represent the Company’s
obligation to make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized
based on the present value and future minimum lease payments over the lease term at commencement date. The Company’s future minimum
based payments used to determine the Company’s lease liabilities mainly include minimum based rent payments. As most of the Company’s
leases do not provide an implicit rate, the Company uses its estimated incremental borrowing rate based on the information available
at commencement date in determining the present value of lease payments. The Company does not recognize any leases
with an initial term of 12 months or less on the balance sheets.
Operating
lease cost is recognized as a single lease cost on a straight-line basis over the lease term. Variable lease payments for common area
maintenance, property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances
on which the variable lease payments are based occur.
|
Revenue Recognition |
Revenue
Recognition
Revenue
is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration
we expect to be entitled to in exchange for those goods or services. The Company determines revenue recognition by applying the following
steps: 1) identification of the contract, or contracts, with a customer; 2) identification of the performance obligations in the contract;
3) determination of the transaction price; 4) allocation of the transaction price to the performance obligations in the contract; and
5) recognition of revenue when, or as, we satisfy a performance obligation.
Online
advertising
The
Company operates an online advertising platform that connects advertisers with publishers to display digital advertisements.
For
the Company, revenue recognition occurs upon the following events: when a customer places an order, payment is received, and the advertisement
is delivered and viewable to the end-user with no other terms and conditions.
Sales
of goods
The
Company operates a mobile application (“App”) through which it sells health and beauty products to customers.
For
the Company, revenue recognition occurs upon the following events: when a customer places an order, payment is received, and the goods
are delivered to or drop-shipped to and accepted by the customer. Provisions are made for estimated sales returns based on historical
return rates and experience which are immaterial. The Company may record contract liabilities, such as customer advances, when payments
are received from customers prior to delivery or acceptance of goods by customers.
Online platform technical operation support and
maintenance services
The Company provides technical operation support and
maintenance services for its online platforms, ensuring platform functionality, continuous availability, and technical support for end-users.
Revenue from technical operation support and maintenance
services is recognized ratably over each service period as the service is provided, or upon completion
of the service. Billing frequency may vary (e.g., weekly, monthly, quarterly, or upon completion), depending on the contract terms. Each
billing cycle or completed service period represents a distinct performance obligation, with revenue recognized upon completion and invoicing
for that period’s service.
The major direct cost of providing these services
is wages and salaries, which are included in SG&A expenses. In instances where payments are received in advance, they are recorded
as contract liabilities (deferred revenue) until the services are delivered.
For each revenue stream, the Company is a principal because it controls
the specified goods or services before they are transferred to the customer. As a principal, the Company is primarily responsible for
fulfilling the contractual obligations, has discretion in establishing the price, and bears the risk of inventory or service provision
until completion, therefore revenue is recognized on a gross basis for each revenue stream.
|
Selling, General and Administrative Expenses |
Selling,
General and Administrative Expenses
Selling,
general, and administrative expenses primarily consist of costs related to sales and marketing activities, administrative functions,
and certain start-up costs.
Selling
expenses include, but are not limited to, sales commissions, advertising costs, shipping and handling expenses, and costs associated
with trade shows and promotional events. General and administrative expenses encompass salaries and benefits of employees not directly
involved in production, rent, utilities, office supplies, legal and professional fees, other overhead costs, and certain start-up costs.
Start-up
costs represent expenses associated with the establishment of new operations, including activities such as market research, product development,
and initial marketing efforts.
The
Company recognizes these expenses as incurred, consistently matching with the revenues generated.
|
Income Taxes |
Income
Taxes
The
Company records income tax expense using the asset-and-liability method of accounting for deferred income taxes. Under this method, deferred
taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their
financial reporting amounts at each year-end based on enacted tax laws and statutory tax rates applicable to the periods in which the
differences are expected to affect taxable income. Deferred tax assets are reduced by a valuation allowance if, based on available evidence,
it is more likely than not that the deferred tax assets will not be realized.
When
tax returns are filed, it is likely some positions taken would be sustained upon examination by the taxing authorities, while others
are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The
benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management
believes it is more-likely-than-not the position will be sustained upon examination, including the resolution of appeals or litigation
processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not
recognition threshold are measured as the largest amount of tax benefit that is more than 50% likely of being realized upon settlement
with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount described
above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest
and penalties that would be payable to the taxing authorities upon examination. Interest associated with unrecognized tax benefits is
classified as interest expense and penalties are classified in general and administrative expenses in the statements of operations.
|
Earnings Per Share |
Earnings
Per Share
The
Company computes basic and diluted earnings per share amounts in accordance with ASC Topic 260, Earnings per Share. Basic earnings per
share is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding
during the reporting period. Diluted earnings per share reflects the potential dilution that could occur if stock options and other commitments
to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings
of the Company.
As
of September 30, 2024 and March 31, 2024, the Company does not have any potentially dilutive instrument.
|
Contingencies |
Contingencies
Certain
conditions may exist as of the date the financial statements are issued, which could result in a loss to the Company which will be resolved
when one or more future events occur or fail to occur. The Company’s management assesses such contingent liabilities, and such
assessment inherently involves judgment. In assessing loss contingencies arising from legal proceedings pending against the Company or
unasserted claims that may rise from such proceedings, the Company’s management evaluates the perceived merits of any legal proceedings
or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought.
If
the assessment of a contingency indicates it is probable a material loss will be incurred and the amount of the loss can be reasonably
estimated, then the estimated loss is accrued in the Company’s financial statements. If the assessment indicates a material loss
contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability,
together with an estimate of the range of possible loss if determinable and material would be disclosed.
|
Fair Value Measurements |
Fair
Value Measurements
Fair
value accounting establishes a framework for measuring fair value and expands disclosure about fair value measurements. Fair value, which
is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market
participants at the measurement date. This framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques
used to measure fair value into three levels as follows:
|
● |
Level
1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. |
|
|
|
|
● |
Level
2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that
are observable for the assets or liabilities, either directly or indirectly, for substantially the full term of the financial instruments. |
|
|
|
|
● |
Level
3 inputs to the valuation methodology are unobservable and significant to the fair value. |
The
Company’s financial instruments consisted of cash, accounts receivables, accounts payable, contract liabilities and loan from shareholders.
The estimated fair value of those balances approximates the carrying amount due to the short maturity of these instruments.
|
Credit Losses on Financial Instruments |
Credit
Losses on Financial Instruments
The
Company recognizes credit losses on financial instruments in accordance with Accounting Standards Codification (ASC) Topic 326, Financial
Instruments – Credit Losses. The Company uses the Current Expected Credit Losses (CECL) model to estimate credit losses on financial
assets measured at amortized cost, as well as certain off-balance sheet credit exposures.
Under
the CECL model, the estimation of credit losses involves significant judgment and estimation uncertainty. Management exercises its judgment
based on historical loss experience, current economic conditions, and reasonable and supportable forecasts. Changes in these factors
could have a material impact on the estimated credit losses.
|
Income Taxes |
Income
Taxes
The
Company accounts for income taxes using an asset and liability approach which allows for the recognition and measurement of deferred
tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred
taxes are provided for 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 valuation allowance is provided for deferred tax assets if it is more
likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is
uncertain.
Under
ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained
in a tax examination, with a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first
step is to determine whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution
of any related appeals or litigations based on the technical merits of that position. The second step is to measure a tax position that
meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position
is measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions
that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in
which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized
in the first subsequent financial reporting period in which the threshold is no longer met. Penalties and interest incurred related to
underpayment of income tax are classified as income tax expense in the year incurred.
|
Recent Accounting Pronouncements |
Recent
Accounting Pronouncements
In
March 2024, the FASB issued ASU 2024-01, Compensation – Stock Compensation. This ASU clarifies how to determine whether profits
interest and similar awards should be accounted for as share-based payment arrangements. The ASU is effective in reporting periods beginning
after December 15, 2024, including interim periods within the fiscal year, on a prospective or retrospective basis. Early adoption is
permitted. The Company is currently evaluating the impact that adoption of this accounting standard will have on its consolidated financial
statements and disclosures.
In
November 2023, the FASB issued ASU 2023-07, Improvements to Reportable Segment Disclosures. This ASU requires annual and interim disclosure
of significant segment expenses that are provided to the CODM as well as interim disclosures for all reportable segment’s profit
or loss and assets. This guidance also requires disclosure of the title and position of the CODM and an explanation of how the CODM uses
the reported measures of segment profit or loss in assessing segment performance and deciding how to allocate resources. This guidance
is expected to improve financial reporting by providing additional information about a public company’s significant segment expenses
and more timely and detailed segment information reporting throughout the fiscal period. The ASU is effective for the Company’s
fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption
is permitted. The Company is currently evaluating the impact that adoption of this accounting standard will have on its consolidated
financial statements and disclosures.
In
December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures. This ASU requires greater disaggregation of information
about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. This ASU applies to all
entities subject to income taxes and is intended to help investors better understand an entity’s exposure to potential changes
in jurisdictional tax legislation and assess income tax information that affects cash flow forecasts and capital allocation decisions.
This ASU is effective for annual periods beginning after December 15, 2024, with early adoption permitted. This ASU should be applied
on a prospective basis although retrospective application is permitted. The Company is currently evaluating the impact that adoption
of this accounting standard will have on its consolidated financial statements and disclosures.
There
were other updates recently issued. The management does not believe that other than the disclosed above, accounting pronouncements the
recently issued but not yet adopted will have a material impact on its financial position results of operations or cash flows.
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v3.24.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
6 Months Ended |
Sep. 30, 2024 |
Accounting Policies [Abstract] |
|
SCHEDULE OF EXCHANGE RATE |
Exchange
rate used for the translation as follows:
SCHEDULE OF EXCHANGE RATE
US$ to RMB | |
Period
End | | |
Average | |
September 30, 2024 | |
| 7.0181 | | |
| 7.2015 | |
March 31, 2024 | |
| 7.2212 | | |
| 7.1533 | |
September 30, 2023 | |
| N/A | | |
| N/A | |
|
SCHEDULE OF PROPERTY AND EQUIPMENT DEPRECIATION |
Property
and equipment are depreciated on a straight-line basis over the following periods:
SCHEDULE OF PROPERTY AND EQUIPMENT DEPRECIATION
Leasehold improvements | |
| 2
years | |
Office furniture and equipment | |
| 3
years | |
|
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v3.24.3
ACCOUNTS RECEIVABLES (Tables)
|
6 Months Ended |
Sep. 30, 2024 |
Credit Loss [Abstract] |
|
SCHEDULE OF ACCOUNTS RECEIVABLES |
Accounts receivables, net comprised of the following:
SCHEDULE
OF ACCOUNTS RECEIVABLES
| |
September 30, 2024 | | |
March 31, 2024 | |
Accounts receivables | |
$ | 29,333 | | |
$ | 2,001 | |
Less: Allowance for doubtful accounts | |
| - | | |
| - | |
Total, net | |
$ | 29,333 | | |
$ | 2,001 | |
|
X |
- DefinitionTabular disclosure of allowance for credit loss on accounts receivable.
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v3.24.3
PROPERTY AND EQUIPMENT (Tables)
|
6 Months Ended |
Sep. 30, 2024 |
Property, Plant and Equipment [Abstract] |
|
SCHEDULE OF PROPERTY AND EQUIPMENT |
Property
and equipment, net comprised of the following:
SCHEDULE OF PROPERTY AND EQUIPMENT
| |
September
30, 2024 | | |
March
31, 2024 | |
At Cost: | |
| | | |
| | |
Leasehold improvements in progress | |
$ | - | | |
$ | 72,574 | |
Leasehold improvements | |
| 257,066 | | |
| 144,532 | |
Office furniture and equipment | |
| 18,100 | | |
| 5,997 | |
Property plant and equipment,
gross | |
| 18,100 | | |
| 5,997 | |
Total cost | |
| 275,166 | | |
| 223,103 | |
Less: Accumulated depreciation | |
| (81,280 | ) | |
| (7,333 | ) |
Total, net | |
$ | 193,886 | | |
$ | 215,770 | |
|
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v3.24.3
INCOME TAX (Tables)
|
6 Months Ended |
Sep. 30, 2024 |
Income Tax Disclosure [Abstract] |
|
SCHEDULE OF TAXABLE INCOME (LOSS) BEFORE INCOME TAXES |
The
following table summarizes the taxable income (loss) before income taxes by jurisdiction:
SCHEDULE OF TAXABLE INCOME (LOSS) BEFORE INCOME TAXES
| |
2024 | | |
2023 | |
| |
Six months
Ended September 30, | |
| |
2024 | | |
2023 | |
|
SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSE FOR OPERATIONS |
The
following table summarizes a reconciliation of income tax expense for operations, calculated at the statutory income tax rate to total
income tax expense (benefit):
SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSE FOR OPERATIONS
| |
2024 | | |
2023 | |
| |
Six months
Ended September 30, | |
| |
2024 | | |
2023 | |
Income tax expense at federal statutory rate | |
| 21.0 | % | |
| 21.0 | % |
Income tax expense at state statutory rate | |
| 7.5 | % | |
| 7.5 | % |
Income tax expense at PRC statutory rate | |
| 25.0 | % | |
| - | % |
Increases/(decreases) due to: | |
| | | |
| | |
Foreign tax rate differential | |
| - | % | |
| - | % |
Change in valuation allowance | |
| (53.5 | )% | |
| (28.5 | )% |
Effective tax rate | |
| - | % | |
| - | % |
|
X |
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v3.24.3
DISAGGREGATION OF REVENUE (Tables)
|
6 Months Ended |
Sep. 30, 2024 |
Revenue from Contract with Customer [Abstract] |
|
SCHEDULE OF DISAGGREGATION OF REVENUE |
The Company disaggregates its revenue by major revenue
streams, as the Company believes this disaggregation best depicts how the nature, amount, timing and uncertainty of the revenue and cash
flows are affected by economic factors.
SCHEDULE
OF DISAGGREGATION OF REVENUE
| |
2024 | | |
2023 | |
| |
Six months Ended September 30, | |
| |
2024 | | |
2023 | |
Online advertising | |
$ | - | | |
$ | 1,200 | |
Sales of goods (Health and beauty products) | |
| 123,736 | | |
| - | |
Technical operation support and maintenance services | |
| 251,507 | | |
| - | |
Total | |
$ | 375,243 | | |
$ | 1,200 | |
|
X |
- DefinitionTabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.
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v3.24.3
LEASES (Tables)
|
6 Months Ended |
Sep. 30, 2024 |
Leases [Abstract] |
|
SCHEDULE OF LEASE EXPENSES AND SUPPLEMENTAL CASH FLOW INFORMATION |
The
components of lease expense and supplemental cash flow information related to leases for the period are as follows:
SCHEDULE OF LEASE EXPENSES AND SUPPLEMENTAL CASH FLOW INFORMATION
| |
Six months
Ended September 30, | |
| |
2024 | | |
2023 | |
Lease cost | |
| | | |
| | |
Operating lease cost | |
$ | 157,955 | | |
$ | - | |
| |
| | | |
| | |
Other Information | |
| | | |
| | |
Cash paid for amounts included in the measurement of lease liabilities | |
$ | - | | |
$ | - | |
Weighted average remaining lease term – operating leases (in years) | |
| 1.25 | | |
| - | |
Average discount rate – operating lease | |
| 4.75 | % | |
| - | % |
|
SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO LEASE |
The
supplemental balance sheet information related to leases is as follows:
SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO LEASE
| |
September
30, 2024 | | |
March
31, 2024 | |
Operating leases | |
| | | |
| | |
Right-of-use assets | |
$ | 401,256 | | |
$ | 539,946 | |
Operating lease liabilities | |
$ | 331,653 | | |
$ | 314,775 | |
|
SCHEDULE OF UNDISCOUNTED FUTURE MINIMUM LEASE PAYMENTS |
The
undiscounted future minimum lease payment schedule as follows:
SCHEDULE OF UNDISCOUNTED FUTURE MINIMUM LEASE PAYMENTS
For the year ending March 31, | |
| |
2025 (6 months remaining) | |
| 335,607 | |
Thereafter | |
| - | |
Total undiscounted lease payments | |
| 335,607 | |
Less: interest | |
| (3,954 | ) |
Total lease liabilities | |
| 331,653 | |
|
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- DefinitionForeign exchange rate used to translate amounts denominated in functional currency to reporting currency.
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v3.24.3
ORGANIZATION AND PRINCIPAL ACTIVITIES (Details Narrative) - USD ($)
|
|
|
6 Months Ended |
Apr. 10, 2023 |
Jul. 01, 2019 |
Sep. 30, 2024 |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
Entity incorporation, state or country code |
|
|
NY
|
Date of incorporation |
|
|
Dec. 29, 2014
|
Stock Purchase Agreement [Member] | Dazhong 368 Inc [Member] |
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
Shares transferred to buyer |
|
9,000,000
|
|
Equity ownership percentage |
|
90.00%
|
|
Stock Purchase Agreement [Member] | MR Barry Wan [Member] |
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
Shares transferred to buyer |
29,215,000
|
|
|
Equity ownership percentage |
97.00%
|
|
|
Stock purchase price |
$ 400,000.00
|
|
|
Common stock outstanding |
29,995,000
|
|
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v3.24.3
SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)
|
Sep. 30, 2024 |
Mar. 31, 2024 |
Property, Plant and Equipment [Line Items] |
|
|
Total cost |
$ 275,166
|
$ 223,103
|
Less: Accumulated depreciation |
(81,280)
|
(7,333)
|
Total, net |
193,886
|
215,770
|
Leasehold Improvements in Progress [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Total cost |
|
72,574
|
Leasehold Improvements [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Total cost |
257,066
|
144,532
|
Office Equipment [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Total cost |
$ 18,100
|
$ 5,997
|
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v3.24.3
RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)
|
|
|
1 Months Ended |
6 Months Ended |
12 Months Ended |
|
Apr. 10, 2023 |
Dec. 29, 2021 |
May 31, 2021 |
Aug. 31, 2019 |
Sep. 30, 2024 |
Mar. 31, 2023 |
Mar. 31, 2022 |
Mar. 31, 2024 |
Related Party [Member] |
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
Proceeds from issuance of debt |
$ 83,300
|
|
|
|
|
|
|
|
Unsecured debt |
|
|
|
|
$ 280,907
|
|
|
$ 295,336
|
President [Member] |
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
Proceeds from related party |
|
|
$ 5,000
|
$ 71,000
|
|
$ 24,300
|
|
|
Debt maturity date |
|
December 31, 2023
|
|
December 2021
|
|
|
|
|
Repayments of related party debt |
|
|
|
|
|
|
$ 17,000
|
|
Mr. Wans Spouse [Member] |
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
Proceeds from related party |
|
|
|
|
157,745
|
|
|
|
Mr. Wans Spouse [Member] | Related Party [Member] |
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
Unsecured debt |
|
|
|
|
$ 484,462
|
|
|
$ 318,507
|
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v3.24.3
SCHEDULE OF TAXABLE INCOME (LOSS) BEFORE INCOME TAXES (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
Sep. 30, 2024 |
Sep. 30, 2023 |
Sep. 30, 2024 |
Sep. 30, 2023 |
Total |
$ (197,746)
|
$ (24,378)
|
$ (411,654)
|
$ (54,105)
|
UNITED STATES |
|
|
|
|
Total |
|
|
(70,281)
|
(54,105)
|
HONG KONG |
|
|
|
|
Total |
|
|
|
|
CHINA |
|
|
|
|
Total |
|
|
$ (341,373)
|
|
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v3.24.3
SHAREHOLDERS’ EQUITY (Details Narrative) - USD ($)
|
Sep. 30, 2024 |
Jun. 06, 2024 |
Jun. 05, 2024 |
Mar. 31, 2024 |
Mar. 28, 2023 |
Class of Stock [Line Items] |
|
|
|
|
|
Common stock, shares authorized |
|
6,000,000,000
|
30,000,000
|
|
30,000,000
|
Common stock, par value |
|
$ 0.00001
|
$ 0.001
|
|
$ 0.001
|
Preferred stock, shares authorized |
|
|
|
|
0
|
President [Member] |
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
Loans payable |
|
|
|
$ 83,300
|
|
Common Class A [Member] |
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
Common stock, shares authorized |
1,200,000,000
|
1,200,000,000
|
|
1,200,000,000
|
|
Common stock, par value |
$ 0.00001
|
|
|
$ 0.00001
|
|
Common Class B [Member] |
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
Common stock, shares authorized |
1,200,000,000
|
1,200,000,000
|
|
1,200,000,000
|
|
Common stock, par value |
$ 0.00001
|
|
|
$ 0.00001
|
|
Common Class C [Member] |
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
Common stock, shares authorized |
1,200,000,000
|
1,200,000,000
|
|
1,200,000,000
|
|
Common stock, par value |
$ 0.00001
|
|
|
$ 0.00001
|
|
Common Class D [Member] |
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
Common stock, shares authorized |
1,200,000,000
|
1,200,000,000
|
|
1,200,000,000
|
|
Common stock, par value |
$ 0.00001
|
|
|
$ 0.00001
|
|
Common Class E [Member] |
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
Common stock, shares authorized |
1,200,000,000
|
1,200,000,000
|
|
1,200,000,000
|
|
Common stock, par value |
$ 0.00001
|
|
|
$ 0.00001
|
|
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v3.24.3
SCHEDULE OF DISAGGREGATION OF REVENUE (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
Sep. 30, 2024 |
Sep. 30, 2023 |
Sep. 30, 2024 |
Sep. 30, 2023 |
Disaggregation of Revenue [Line Items] |
|
|
|
|
Total |
$ 173,174
|
|
$ 375,243
|
$ 1,200
|
Online Advertising [Member] |
|
|
|
|
Disaggregation of Revenue [Line Items] |
|
|
|
|
Total |
|
|
|
1,200
|
Sales of Goods [Member] |
|
|
|
|
Disaggregation of Revenue [Line Items] |
|
|
|
|
Total |
|
|
123,736
|
|
Technology Service [Member] |
|
|
|
|
Disaggregation of Revenue [Line Items] |
|
|
|
|
Total |
|
|
$ 251,507
|
|
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+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 53 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479589/842-20-55-53
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4
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Antiaging Quantum Living (PK) (USOTC:AAQL)
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