SEC Info - Gpods, Inc. - ‘10-Q’ for 12/31/23

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Gpods, Inc. – ‘10-Q’ for 12/31/23 – ‘XML’

On: Tuesday, 2/13/24, at 6:09am ET · For: 12/31/23 · Accession #: 1493152-24-5960 · File #: 333-226515

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/13/24  Gpods, Inc.                       10-Q       12/31/23   42:2.6M                                   M2 Compliance LLC/FA

Quarterly Report — Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    630K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     18K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     18K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     15K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     15K 
11: R1          Cover                                               HTML     63K 
12: R2          Condensed Balance Sheets                            HTML     89K 
13: R3          Condensed Balance Sheets (Parenthetical)            HTML     36K 
14: R4          Condensed Statement of Operations (Unaudited)       HTML     67K 
15: R5          Condensed Statements of Stockholders' Equity        HTML     47K 
                (Deficit)                                                        
16: R6          Condensed Statements of Stockholders' Equity        HTML     19K 
                (Deficit) (Parenthetical)                                        
17: R7          Condensed Statement of Cash Flows (Unaudited)       HTML     82K 
18: R8          Summary of Significant Accounting Policies          HTML     45K 
19: R9          Going Concern                                       HTML     21K 
20: R10         Intangible Assets and Capitalized Costs             HTML     26K 
21: R11         Related Party Notes Payable and Other Related       HTML     39K 
                Party Transactions                                               
22: R12         Notes Payable and Investor Stock Payable            HTML     25K 
23: R13         Income Taxes                                        HTML     33K 
24: R14         Share Capital                                       HTML     34K 
25: R15         Subsequent Events                                   HTML     19K 
26: R16         Summary of Significant Accounting Policies          HTML     82K 
                (Policies)                                                       
27: R17         Income Taxes (Tables)                               HTML     28K 
28: R18         Summary of Significant Accounting Policies          HTML     16K 
                (Details Narrative)                                              
29: R19         Going Concern (Details Narrative)                   HTML     32K 
30: R20         Intangible Assets and Capitalized Costs (Details    HTML     30K 
                Narrative)                                                       
31: R21         Related Party Notes Payable and Other Related       HTML     91K 
                Party Transactions (Details Narrative)                           
32: R22         Notes Payable and Investor Stock Payable (Details   HTML     48K 
                Narrative)                                                       
33: R23         Schedule of Deferred Tax Asset (Details)            HTML     22K 
34: R24         Schedule of Reconciliation Between Statutory Rate   HTML     23K 
                and the Effective Tax Rate (Details)                             
35: R25         Income Taxes (Details Narrative)                    HTML     22K 
36: R26         Share Capital (Details Narrative)                   HTML     61K 
37: R27         Subsequent Events (Details Narrative)               HTML     20K 
39: XML         IDEA XML File -- Filing Summary                      XML     65K 
42: XML         XBRL Instance -- form10-q_htm                        XML    435K 
38: EXCEL       IDEA Workbook of Financial Report Info              XLSX     62K 
 7: EX-101.CAL  Inline XBRL Taxonomy Extension Calculation           XML     91K 
                Linkbase Document -- gpod-20231231_cal                           
 8: EX-101.DEF  Inline XBRL Taxonomy Extension Definition Linkbase   XML    189K 
                Document -- gpod-20231231_def                                    
 9: EX-101.LAB  Inline XBRL Taxonomy Extension Label Linkbase        XML    484K 
                Document -- gpod-20231231_lab                                    
10: EX-101.PRE  Inline XBRL Taxonomy Extension Presentation          XML    360K 
                Linkbase Document -- gpod-20231231_pre                           
 6: EX-101.SCH  Inline XBRL Taxonomy Extension Schema Document --    XSD     63K 
                gpod-20231231                                                    
40: JSON        XBRL Instance as JSON Data -- MetaLinks              227±   322K 
41: ZIP         XBRL Zipped Folder -- 0001493152-24-005960-xbrl      Zip    159K

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NOTE 1-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization The “Company” was incorporated on March 27, 2017 (date of inception) under the laws of the State of Nevada, as GPods, Inc. The Company is headquartered in Southern California and intends on conducting business throughout the continental United States and Canada. Nature of business The Company’s business is to provide customers with storage and organization solutions through an assortment of innovative products and unparalleled customer service. The Company will offer its products directly to customers including business-to-business customers, through an e-commerce website and/or call center operations. We provide a self-contained grow-pod solution that streamlines the start-up process and begins generating revenue for the customer in as little time as possible. The GPod system will be designed for ease of operation, allowing customers of all backgrounds and philosophies to immediately start growing quality specialty crops, specifically leafy crops, including many varieties of herbs and spices. Year end The Company’s year-end is March 31. Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. Inventory Inventory is valued at the lower of cost or market value. Cost is determined using the first in first out (FIFO) method. Provision for potentially obsolete or slow-moving inventory is made based on management analysis or inventory levels and future sales forecasts. Revenue recognition The Company recognizes revenue in accordance with the Financial Accounting Standard Board (“FASB”) issued Accounting Standards Codification (“ASC”) ASC 605, Revenue Recognition. ASC 605 requires that four basic criteria are met: (1) persuasive evidence of an arrangement exists, (2) delivery of products and services has occurred, (3) the fee is fixed or determinable and (4) collectability is reasonably assured. The Company will recognize revenue during the month in which products are shipped or fees are earned. Advertising costs Advertising costs are anticipated to be expensed as incurred; however, no advertising costs were incurred for the three-month and nine-month periods ended December 31, 2023 or December 31, 2022. Fair value of financial instruments Fair value measurements are determined under a three-level hierarchy for fair value measurements that prioritizes the inputs to valuation techniques used to measure fair value, distinguishing between market participant assumptions developed based on market data obtained from sources independent of the reporting entity (“observable inputs”) and the reporting entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (“unobservable inputs”). Fair value is the price that would be received to sell an asset or would be paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. In determining fair value, the Company primarily uses prices and other relevant information generated by market transactions involving identical or comparable assets (“market approach”). The Company also considers the impact of a decrease in volume and level of activity for an asset or liability when compared with normal activity to identify transactions that are not orderly. The highest priority is given to unadjusted quoted prices in active markets for identical assets (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). Securities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The three hierarchy levels are defined as follows: Level 1 - Quoted prices in active markets that is unadjusted and accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 - Quoted prices for identical assets and liabilities in markets that are not active, quoted prices for similar assets and liabilities in active markets or financial instruments for which significant inputs are observable, either directly or indirectly; Level 3 - Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable. Credit risk adjustments are applied to reflect the Company’s own credit risk when valuing all liabilities measured at fair value. The methodology is consistent with that applied in developing counterparty credit risk adjustments, but incorporates the Company’s own credit risk as observed in the credit default swap market. Financial instruments consist primarily of cash, prepaid expense, accounts payable and accrued expenses, and notes payable. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments. The estimated fair value is not necessarily indicative of the amounts the Company would realize in a current market exchange or from future earnings or cash flows. Stock-based compensation The Company accounts for stock awards issued to non-employees in accordance with ASC 505-50, Equity-Based Payments to Non-Employees. The measurement date is the earlier of (1) the date at which a commitment for performance by the counterparty to earn the equity instruments is reached, or (2) the date at which the counterparty’s performance is complete. Stock awards granted to non-employees are valued at their respective measurement dates based on the trading price of the Company’s common stock and recognized as expense during the period in which services are provided. Earnings per share Earnings (loss) per share are computed in accordance with ASC 260, Earnings per Share. Basic earnings (loss) per share is computed by dividing net income (loss), after deducting preferred stock dividends accumulated during the period, by the weighted-average number of shares of common stock outstanding during each period. Diluted earnings per share is computed by dividing net income by the weighted-average number of shares of common stock, common stock equivalents and other potentially dilutive securities, if any, outstanding during the period. Income taxes The Company accounts for income taxes in accordance with ASC 740-10, Income Taxes. Deferred tax assets and liabilities are recognized to reflect the estimated future tax effects, calculated at the tax rate expected to be in effect at the time of realization. A valuation allowance related to a deferred tax asset is recorded when it is more likely than not that some portion of the deferred tax asset will not be realized. Deferred tax assets and liabilities are adjusted for the effects of the changes in tax laws and rates of the date of enactment. ASC 740-10 prescribes a recognition threshold that a tax position is required to meet before being recognized in the financial statements and provides guidance on recognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition issues. Interest and penalties are classified as a component of interest and other expenses. Uncertain tax positions are measured and recorded by establishing a threshold for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Only tax positions meeting the more-likely-than-not recognition threshold at the effective date may be recognized or continue to be recognized. Use of estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period. Actual results could differ from those estimates. <p id="xdx_843_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsIncludingIntangibleAssetsPolicyPolicyTextBlock_zWUNBd9ZZq1l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Long-lived assets Long-lived assets are reviewed for impairment when events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable (see Note 8-Subsequent Events). Recent accounting standards pronouncements or updates Accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption. Interim financial statements (December 31, 2023 (unaudited)) and basis of presentation The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) set forth in Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results for the three months ended December 31, 2023 are not necessarily indicative of the results for the full fiscal year. These condensed financial statements should be read along with our audited annual financial statements filed on Form 10-K (“Annual Report”) for the period ended March 31, 2023 and notes contained within which was filed with the SEC on or about February 12, 2024.

</us-gaap:SignificantAccountingPoliciesTextBlock>

<GPOD:OrganizationConsolidationAndPresentationOfFinancialStatementsPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-2535">

Organization The “Company” was incorporated on March 27, 2017 (date of inception) under the laws of the State of Nevada, as GPods, Inc. The Company is headquartered in Southern California and intends on conducting business throughout the continental United States and Canada.

</GPOD:OrganizationConsolidationAndPresentationOfFinancialStatementsPolicyTextBlock>

<GPOD:NatureOfOperationsPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-2546">

Nature of business The Company’s business is to provide customers with storage and organization solutions through an assortment of innovative products and unparalleled customer service. The Company will offer its products directly to customers including business-to-business customers, through an e-commerce website and/or call center operations. We provide a self-contained grow-pod solution that streamlines the start-up process and begins generating revenue for the customer in as little time as possible. The GPod system will be designed for ease of operation, allowing customers of all backgrounds and philosophies to immediately start growing quality specialty crops, specifically leafy crops, including many varieties of herbs and spices.

</GPOD:NatureOfOperationsPolicyTextBlock>

<us-gaap:FiscalPeriod contextRef="From2023-04-01to2023-12-31" id="ixv-2557">

Year end The Company’s year-end is March 31.

</us-gaap:FiscalPeriod>

<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-2568">

Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value.

</us-gaap:CashAndCashEquivalentsPolicyTextBlock>

<us-gaap:InventoryPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-2579">

Inventory Inventory is valued at the lower of cost or market value. Cost is determined using the first in first out (FIFO) method. Provision for potentially obsolete or slow-moving inventory is made based on management analysis or inventory levels and future sales forecasts.

</us-gaap:InventoryPolicyTextBlock>

<us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-2590">

Revenue recognition The Company recognizes revenue in accordance with the Financial Accounting Standard Board (“FASB”) issued Accounting Standards Codification (“ASC”) ASC 605, Revenue Recognition. ASC 605 requires that four basic criteria are met: (1) persuasive evidence of an arrangement exists, (2) delivery of products and services has occurred, (3) the fee is fixed or determinable and (4) collectability is reasonably assured. The Company will recognize revenue during the month in which products are shipped or fees are earned.

</us-gaap:RevenueRecognitionPolicyTextBlock>

<us-gaap:AdvertisingCostsPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-2602">

Advertising costs Advertising costs are anticipated to be expensed as incurred; however, no advertising costs were incurred for the three-month and nine-month periods ended December 31, 2023 or December 31, 2022.

</us-gaap:AdvertisingCostsPolicyTextBlock>

<us-gaap:AdvertisingExpense contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-6276" unitRef="USD"> 0 </us-gaap:AdvertisingExpense>

<us-gaap:AdvertisingExpense contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-6277" unitRef="USD"> 0 </us-gaap:AdvertisingExpense>

<us-gaap:AdvertisingExpense contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-6278" unitRef="USD"> 0 </us-gaap:AdvertisingExpense>

<us-gaap:AdvertisingExpense contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-6279" unitRef="USD"> 0 </us-gaap:AdvertisingExpense>

<us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="From2023-04-01to2023-12-31" id="ixv-2617">

Fair value of financial instruments Fair value measurements are determined under a three-level hierarchy for fair value measurements that prioritizes the inputs to valuation techniques used to measure fair value, distinguishing between market participant assumptions developed based on market data obtained from sources independent of the reporting entity (“observable inputs”) and the reporting entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (“unobservable inputs”). Fair value is the price that would be received to sell an asset or would be paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. In determining fair value, the Company primarily uses prices and other relevant information generated by market transactions involving identical or comparable assets (“market approach”). The Company also considers the impact of a decrease in volume and level of activity for an asset or liability when compared with normal activity to identify transactions that are not orderly. The highest priority is given to unadjusted quoted prices in active markets for identical assets (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). Securities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The three hierarchy levels are defined as follows: Level 1 - Quoted prices in active markets that is unadjusted and accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 - Quoted prices for identical assets and liabilities in markets that are not active, quoted prices for similar assets and liabilities in active markets or financial instruments for which significant inputs are observable, either directly or indirectly; Level 3 - Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable. Credit risk adjustments are applied to reflect the Company’s own credit risk when valuing all liabilities measured at fair value. The methodology is consistent with that applied in developing counterparty credit risk adjustments, but incorporates the Company’s own credit risk as observed in the credit default swap market. Financial instruments consist primarily of cash, prepaid expense, accounts payable and accrued expenses, and notes payable. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments. The estimated fair value is not necessarily indicative of the amounts the Company would realize in a current market exchange or from future earnings or cash flows.

</us-gaap:FairValueOfFinancialInstrumentsPolicy>

<us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="From2023-04-01to2023-12-31" id="ixv-2671">

Stock-based compensation The Company accounts for stock awards issued to non-employees in accordance with ASC 505-50, Equity-Based Payments to Non-Employees. The measurement date is the earlier of (1) the date at which a commitment for performance by the counterparty to earn the equity instruments is reached, or (2) the date at which the counterparty’s performance is complete. Stock awards granted to non-employees are valued at their respective measurement dates based on the trading price of the Company’s common stock and recognized as expense during the period in which services are provided.

</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>

<us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-2683">

Earnings per share Earnings (loss) per share are computed in accordance with ASC 260, Earnings per Share. Basic earnings (loss) per share is computed by dividing net income (loss), after deducting preferred stock dividends accumulated during the period, by the weighted-average number of shares of common stock outstanding during each period. Diluted earnings per share is computed by dividing net income by the weighted-average number of shares of common stock, common stock equivalents and other potentially dilutive securities, if any, outstanding during the period.

</us-gaap:EarningsPerSharePolicyTextBlock>

<us-gaap:IncomeTaxPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-2695">

Income taxes The Company accounts for income taxes in accordance with ASC 740-10, Income Taxes. Deferred tax assets and liabilities are recognized to reflect the estimated future tax effects, calculated at the tax rate expected to be in effect at the time of realization. A valuation allowance related to a deferred tax asset is recorded when it is more likely than not that some portion of the deferred tax asset will not be realized. Deferred tax assets and liabilities are adjusted for the effects of the changes in tax laws and rates of the date of enactment. ASC 740-10 prescribes a recognition threshold that a tax position is required to meet before being recognized in the financial statements and provides guidance on recognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition issues. Interest and penalties are classified as a component of interest and other expenses. Uncertain tax positions are measured and recorded by establishing a threshold for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Only tax positions meeting the more-likely-than-not recognition threshold at the effective date may be recognized or continue to be recognized.

</us-gaap:IncomeTaxPolicyTextBlock>

<us-gaap:UseOfEstimates contextRef="From2023-04-01to2023-12-31" id="ixv-2716">

Use of estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period. Actual results could differ from those estimates.

</us-gaap:UseOfEstimates>

<us-gaap:ImpairmentOrDisposalOfLongLivedAssetsIncludingIntangibleAssetsPolicyPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-2738">

<p id="xdx_843_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsIncludingIntangibleAssetsPolicyPolicyTextBlock_zWUNBd9ZZq1l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Long-lived assets Long-lived assets are reviewed for impairment when events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable (see Note 8-Subsequent Events).

</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsIncludingIntangibleAssetsPolicyPolicyTextBlock>

<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-2749">

Recent accounting standards pronouncements or updates Accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption.

</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>

<us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-2760">

Interim financial statements (December 31, 2023 (unaudited)) and basis of presentation The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) set forth in Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results for the three months ended December 31, 2023 are not necessarily indicative of the results for the full fiscal year. These condensed financial statements should be read along with our audited annual financial statements filed on Form 10-K (“Annual Report”) for the period ended March 31, 2023 and notes contained within which was filed with the SEC on or about February 12, 2024.

</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>

<us-gaap:SubstantialDoubtAboutGoingConcernTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-2775">

NOTE 2-GOING CONCERN The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. As noted above, the Company is in the development stage and, accordingly, has not yet generated revenues from operations. Since inception, the Company has been engaged in financing activities and executing its business plan of operations and incurring costs and expenses related to our recently completed direct public offering. As a result, the Company incurred a net loss for the nine-month period ended December 31, 2023 of $176,067 and as of December 31, 2023 had an accumulated deficit of $1,550,938. The Company as of December 31, 2023 had a negative working capital of $1,606,747. Additionally, the Company’s activities since inception have been sustained through debt and the long-term deferral of payments to vendors and others. The Company intends to raise additional capital (beyond its public offering) through the sale of equity securities, an offering of debt securities, or borrowings from financial institutions and possibly from related and nonrelated parties who may in fact lend to the Company on reasonable terms. Management believes that its actions to secure additional funding will likely provide the Company the opportunity to continue as a going concern. There is no guarantee the Company will be successful in achieving any of these objectives. These sources of working capital are not currently assured, and consequently do not sufficiently mitigate the risks and uncertainties disclosed above. The ability of the Company to continue as a going concern is dependent upon management’s ability to raise capital from the sale of its equity and, ultimately, the achievement of operating revenues. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

</us-gaap:SubstantialDoubtAboutGoingConcernTextBlock>

<us-gaap:NetIncomeLoss contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-6280" unitRef="USD"> -176067 </us-gaap:NetIncomeLoss>

<us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2023-12-31" decimals="0" id="ixv-6281" unitRef="USD"> -1550938 </us-gaap:RetainedEarningsAccumulatedDeficit>

<GPOD:WorkingCapital contextRef="AsOf2023-12-31" decimals="0" id="ixv-6282" unitRef="USD"> -1606747 </GPOD:WorkingCapital>

<us-gaap:IntangibleAssetsDisclosureTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-2801">

NOTE 3-INTANGIBLE ASSETS AND CAPITALIZED COSTS Intangible Asset Intangible assets with finite lives are amortized over their estimated useful life. The Company monitors conditions related to these assets to determine whether events and circumstances warrant a revision to the remaining amortization period. The Company tests its intangible assets with finite lives for potential impairment whenever management concludes events or changes in circumstances indicate that the carrying amount may not be recoverable. The original estimate of an asset’s useful life and the impact of an event or circumstance on either an asset’s useful life or carrying value involve significant judgment. On April 20, 2017 the Company acquired certain assets from our founder which consisted of a business plan, manufacturing design and schematics, building materials and other items that will be used in creating our prototype and Proto-Pod system to be used and sold through its operations. Total value attributable to the intangible assets purchased by the Company was $8,000. For the three-month and nine-month periods ended December 31, 2023 and 2022 we recognized $0 and $0, $0 and $0 in amortization expense, respectively. We amortized these intangible assets over a period of twenty-four (24) months which has been deemed their useful life. Intangible assets were fully amortized as December 31, 2023 and March 31, 2023. Proto-Pod Capitalized Costs and Internal Use Software The Company defines a capital expenditure as a purchase or payment that provides a future benefit to the business and increases the value of fixed asset or intangible asset and its value. The benefit to the business must exceed two years and the minimum capitalization threshold varies. Capital is a limited company resource from which spending should result in increased value to the business, as generally demonstrated by increased revenue, revenue protection, or increased efficiencies. Effective allocation of the Company’s limited capital resources needs to be performed to maximize benefit, and timely reporting and monitoring of capital spending is imperative. The Company determined that certain expenditures paid to certain service providers should be capitalized for accounting purposes. Upon the asset being placed in service the appropriate depreciation or amortization of the asset should begin. The Company determined through detailed analysis and review with its related party service provider DLE Consulting (“DLE”) that costs incurred by the Company from DLE’s professional services and its intimate involvement in the development and construction, design and modifications to the Proto-Pod should be capitalized. The Company analyzes the expenditures on a monthly basis to expense or capitalize. For the nine-month period ended December 31, 2023, the Company capitalized design costs of $0. The balances at December 31, 2023 and March 31, 2023 for the Company’s Proto-Pod Capitalized Costs were $0 and $0, respectively. The Company determined through analysis and review with its related party service provider (see Note 4-Related Party Notes Payable and Other Related Party Transactions) W270 Systems, SA (“W270 Systems”) that a portion of costs incurred by the Company from W270 Systems’ and its work on our internal use software to be utilized in the Proto-Pod development and its use by the Company to analyze information obtained from various sources to expand on the Proto-Pod services. W270 Systems devotes approximately 50% to 60% of its professional time to our varied smart-phone applications that are expected to be offered by the Company in the near future, and 40% to 50% of its professional time for our in-house use software that will not be made available to the public. The Company analyzes the expenditures on a monthly basis to expense or capitalize. For the nine-month period ended December 31, 2023, the Company capitalized internal use software costs of $13,400. The balances at December 31, 2023 and March 31, 2023 for Company’s Internal Use Software were $103,600 and $90,200, respectively.

</us-gaap:IntangibleAssetsDisclosureTextBlock>

<us-gaap:PaymentsToAcquireIntangibleAssets contextRef="From2017-04-202017-04-20" decimals="0" id="ixv-6283" unitRef="USD"> 8000 </us-gaap:PaymentsToAcquireIntangibleAssets>

<us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="AsOf2023-12-31" id="ixv-6284"> P24M </us-gaap:FiniteLivedIntangibleAssetUsefulLife>

<GPOD:CapitalizedDesignCosts contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-6285" unitRef="USD"> 0 </GPOD:CapitalizedDesignCosts>

<us-gaap:PaymentsForSoftware contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-6286" unitRef="USD"> 13400 </us-gaap:PaymentsForSoftware>

<us-gaap:CapitalizedComputerSoftwareNet contextRef="AsOf2023-12-31" decimals="0" id="ixv-6287" unitRef="USD"> 103600 </us-gaap:CapitalizedComputerSoftwareNet>

<us-gaap:CapitalizedComputerSoftwareNet contextRef="AsOf2023-03-31" decimals="0" id="ixv-6288" unitRef="USD"> 90200 </us-gaap:CapitalizedComputerSoftwareNet>

<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-2871">

NOTE 4-RELATED PARTY NOTES PAYABLE AND OTHER RELATED PARTY TRANSACTIONS The Company recorded compensation expense to its related party of $15,000 and $15,000, and $45,000 and $45,000 for three-month and nine-month periods ended December 31, 2023 and 2022, respectively. The Company employed its founder under an employment agreement which started on March 31, 2017 and provided for a salary of $5,000 per month for the first twelve (12) months, and on March 1st, 2018 increased to $5,500 per month for the next twelve (12) months. This employment agreement administratively terminated on February 28, 2019, both the related party and the Company agreed to limit the annual salary to $60,000 per year or $5,000 per month. Accrued compensation payable of $<span id="xdx_908_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zXC7hiKvxZk9" title="Accrued compensation payable">410,000 and $<span id="xdx_90B_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_c20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zTOxWafb0IG3" title="Accrued compensation payable">365,000 is due and payable as of December 31, 2023 and March 31, 2023, respectively. On December 31, 2017, the Company executed a promissory note with its related party, Mr. Robert Dolan, Chief Executive Officer of the Company in the amount of $<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_c20171231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zzQSQ4SaFZG6" title="Debt instrument face amount">6,000. The unsecured note payable bears interest at <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20171231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zBwaDB2HNO66" title="Interest rate percentage">0% per annum and is due upon demand. The outstanding balance for the related party promissory note(s) due to Mr. Dolan as of December 31, 2023 and March 31, 2023 was $<span id="xdx_907_eus-gaap--LongTermDebt_iI_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zsKSkt2svRqc">68,043 and $<span id="xdx_906_eus-gaap--LongTermDebt_iI_c20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zr4T1RxgJv6i" title="Related party promissory note">69,043 respectively. During prior years the Company borrowed money from an investor who became a shareholder of the Company through its direct public offering. This amount was negligible and amounted to $50 as of December 31, 2023 and March 31, 2023 owing to this shareholder. As of December 31, 2023 total related party promissory notes was $68,093 which contains Mr. Dolan’s related party note balance of $<span id="xdx_90F_eus-gaap--LoansPayableCurrent_iI_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_ze6NehPrIngk">68,043 and $<span id="xdx_90A_eus-gaap--LoansPayableCurrent_iI_c20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__custom--MrWesleyFryMember_zvGhgbv1Plwa" title="Debt instrument fee amount">50 owed to Mr. Wesley Fry. Mr. Fry’s unsecured note payable bears interest at <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_c20171231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__custom--MrWesleyFryMember_zamMqyHkk1Fb" title="Unsecured note payable bears interest">0% per annum and is due upon demand. Mr. Fry’s total ownership is less than <span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20171231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MrWesleyFryMember__srt--RangeAxis__srt--MinimumMember_z92PRdk5LFS5" title="Ownership interest">5% in the Company’s common stock. The Company used these related party funds for working capital purposes and for the development of its proto-type GPods solution which it has capitalized for each period presented. The Company during the nine-month period ended December 31, 2023 repaid $1,000 of Mr. Dolan’s related party promissory note. We had accounts due and owing to a vendor that became a related party during the year ended March 31, 2019 due to their ownership in the Company. The related party, was W270 Systems, SA, a Costa Rican corporation, and its principal, Mr. Fry, executed a subscription agreement with the Company and its registered public offering and invested in the Company’s common stock. Mr. Fry received <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230401__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrFryMember_zKHNdK5HPXz4" title="Stock issued during period shares new issues">250,000 shares of common stock of the Company. The related party accounts payable balance for the vendor totaled $308,800 at March 31, 2023 and $335,600 in total at December 31, 2023. For the nine-month period ended December 31, 2023 and for the twelve-month period ended March 31, 2023, related party accounts payable balances increased by $<span id="xdx_909_eus-gaap--IncreaseDecreaseInDueToRelatedPartiesCurrent_c20230401__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zM5cKKXjxMvk" title="Increase in related party payable">26,800 and $<span id="xdx_90E_eus-gaap--IncreaseDecreaseInDueToRelatedPartiesCurrent_c20220401__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z4c7IR4NRb1h" title="Increase in related party payable">16,000, respectively. Capitalized Internal use – Software increased during the nine-month period ended December 31, 2023 by $13,400. As described in Note 3 above the Company capitalizes approximately 50% of the costs incurred to develop its internal use software in accordance with GAAP. Other costs incurred with respect to this vendor are expensed as incurred; during the nine-month period ended December 31, 2023 this amounted to $<span id="xdx_90B_eus-gaap--IncreaseDecreaseInIntangibleAssetsCurrent_c20230401__20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zNrBxrjKZGhi" title="Capitalized internal use software increased">13,400. For the nine-month period ended December 31, 2023 we capitalized internal use software of $<span id="xdx_90B_eus-gaap--IncreaseDecreaseInIntangibleAssetsCurrent_c20230401__20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zyWYQh1I30T4" title="Capitalized internal use software increased">13,400 and expensed $13,400 in software development expenses. Capitalized costs – prototype increased during the nine-month period ended December 31, 2023 by $0. As described in Note 3 above the Company capitalizes approximately 100% of the costs incurred to develop its prototype product in accordance with GAAP. Of the $0 in costs capitalized, $0 was incurred with respect to the DLE vendor a non-related party, and $0 in costs that our CEO and President, Mr. Dolan had incurred and paid for during the nine-month period. The two vendors, one a related party and the other a non-related party have agreed to defer all payments on their accounts payable balances until the Company has secured sufficient financing.

</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>

<us-gaap:ShareBasedCompensation contextRef="From2023-10-012023-12-31_us-gaap_RelatedPartyMember" decimals="0" id="ixv-6289" unitRef="USD"> 15000 </us-gaap:ShareBasedCompensation>

<us-gaap:ShareBasedCompensation contextRef="From2022-10-012022-12-31_us-gaap_RelatedPartyMember" decimals="0" id="ixv-6290" unitRef="USD"> 15000 </us-gaap:ShareBasedCompensation>

<us-gaap:ShareBasedCompensation contextRef="From2023-04-012023-12-31_us-gaap_RelatedPartyMember" decimals="0" id="ixv-6291" unitRef="USD"> 45000 </us-gaap:ShareBasedCompensation>

<us-gaap:ShareBasedCompensation contextRef="From2022-04-012022-12-31_us-gaap_RelatedPartyMember" decimals="0" id="ixv-6292" unitRef="USD"> 45000 </us-gaap:ShareBasedCompensation>

<us-gaap:SalariesAndWages contextRef="From2017-03-312017-03-31_us-gaap_RelatedPartyMember" decimals="0" id="ixv-6293" unitRef="USD"> 5000 </us-gaap:SalariesAndWages>

<us-gaap:SalariesAndWages contextRef="From2018-03-012018-03-01_us-gaap_RelatedPartyMember" decimals="0" id="ixv-6294" unitRef="USD"> 5500 </us-gaap:SalariesAndWages>

<GPOD:AgreementDescription contextRef="From2019-02-282019-02-28_us-gaap_RelatedPartyMember" id="ixv-6295"> This employment agreement administratively terminated on February 28, 2019, both the related party and the Company agreed to limit the annual salary to $60,000 per year or $5,000 per month </GPOD:AgreementDescription>

<us-gaap:AccruedLiabilitiesCurrentAndNoncurrent contextRef="AsOf2023-12-31_us-gaap_RelatedPartyMember" decimals="0" id="ixv-6296" unitRef="USD"> 410000 </us-gaap:AccruedLiabilitiesCurrentAndNoncurrent>

<us-gaap:AccruedLiabilitiesCurrentAndNoncurrent contextRef="AsOf2023-03-31_us-gaap_RelatedPartyMember" decimals="0" id="ixv-6297" unitRef="USD"> 365000 </us-gaap:AccruedLiabilitiesCurrentAndNoncurrent>

<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2017-12-31_us-gaap_RelatedPartyMember_srt_ChiefExecutiveOfficerMember" decimals="0" id="ixv-6298" unitRef="USD"> 6000 </us-gaap:DebtInstrumentFaceAmount>

<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2017-12-31_us-gaap_RelatedPartyMember_srt_ChiefExecutiveOfficerMember" decimals="INF" id="ixv-6299" unitRef="Pure"> 0 </us-gaap:DebtInstrumentInterestRateStatedPercentage>

<us-gaap:LongTermDebt contextRef="AsOf2023-12-31_us-gaap_RelatedPartyMember_srt_ChiefExecutiveOfficerMember" decimals="0" id="ixv-6300" unitRef="USD"> 68043 </us-gaap:LongTermDebt>

<us-gaap:LongTermDebt contextRef="AsOf2023-03-31_us-gaap_RelatedPartyMember_srt_ChiefExecutiveOfficerMember" decimals="0" id="ixv-6301" unitRef="USD"> 69043 </us-gaap:LongTermDebt>

<us-gaap:OtherLiabilities contextRef="AsOf2023-12-31_us-gaap_RelatedPartyMember" decimals="0" id="ixv-6302" unitRef="USD"> 50 </us-gaap:OtherLiabilities>

<us-gaap:OtherLiabilities contextRef="AsOf2023-03-31_us-gaap_RelatedPartyMember" decimals="0" id="ixv-6303" unitRef="USD"> 50 </us-gaap:OtherLiabilities>

<us-gaap:LoansPayableCurrent contextRef="AsOf2023-12-31_us-gaap_RelatedPartyMember" decimals="0" id="ixv-6304" unitRef="USD"> 68093 </us-gaap:LoansPayableCurrent>

<us-gaap:LoansPayableCurrent contextRef="AsOf2023-12-31_us-gaap_RelatedPartyMember_srt_ChiefExecutiveOfficerMember" decimals="0" id="ixv-6305" unitRef="USD"> 68043 </us-gaap:LoansPayableCurrent>

<us-gaap:LoansPayableCurrent contextRef="AsOf2023-03-31_us-gaap_RelatedPartyMember_custom_MrWesleyFryMember" decimals="0" id="ixv-6306" unitRef="USD"> 50 </us-gaap:LoansPayableCurrent>

<us-gaap:DebtInstrumentInterestRateEffectivePercentage contextRef="AsOf2017-12-31_us-gaap_RelatedPartyMember_custom_MrWesleyFryMember" decimals="INF" id="ixv-6307" unitRef="Pure"> 0 </us-gaap:DebtInstrumentInterestRateEffectivePercentage>

<us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="AsOf2017-12-31_custom_MrWesleyFryMember_srt_MinimumMember" decimals="INF" id="ixv-6308" unitRef="Pure"> 0.05 </us-gaap:EquityMethodInvestmentOwnershipPercentage>

<us-gaap:LoansPayableCurrent contextRef="AsOf2023-12-31_custom_Mr.DolansMember" decimals="0" id="ixv-6309" unitRef="USD"> 1000 </us-gaap:LoansPayableCurrent>

<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2023-04-012023-12-31_custom_MrFryMember" decimals="INF" id="ixv-6310" unitRef="Shares"> 250000 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>

<us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2023-03-31_custom_VendorsMember" decimals="0" id="ixv-6311" unitRef="USD"> 308800 </us-gaap:OtherLiabilitiesCurrent>

<us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2023-12-31_custom_VendorsMember" decimals="0" id="ixv-6312" unitRef="USD"> 335600 </us-gaap:OtherLiabilitiesCurrent>

<us-gaap:IncreaseDecreaseInDueToRelatedPartiesCurrent contextRef="From2023-04-012023-12-31_us-gaap_RelatedPartyMember" decimals="0" id="ixv-6313" unitRef="USD"> 26800 </us-gaap:IncreaseDecreaseInDueToRelatedPartiesCurrent>

<us-gaap:IncreaseDecreaseInDueToRelatedPartiesCurrent contextRef="From2022-04-012023-03-31_us-gaap_RelatedPartyMember" decimals="0" id="ixv-6314" unitRef="USD"> 16000 </us-gaap:IncreaseDecreaseInDueToRelatedPartiesCurrent>

<us-gaap:IncreaseDecreaseInIntangibleAssetsCurrent contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-6315" unitRef="USD"> 13400 </us-gaap:IncreaseDecreaseInIntangibleAssetsCurrent>

<us-gaap:IncreaseDecreaseInIntangibleAssetsCurrent contextRef="From2023-04-012023-12-31_us-gaap_SoftwareDevelopmentMember" decimals="0" id="ixv-6316" unitRef="USD"> 13400 </us-gaap:IncreaseDecreaseInIntangibleAssetsCurrent>

<us-gaap:IncreaseDecreaseInIntangibleAssetsCurrent contextRef="From2023-04-012023-12-31_us-gaap_SoftwareDevelopmentMember" decimals="0" id="ixv-6317" unitRef="USD"> 13400 </us-gaap:IncreaseDecreaseInIntangibleAssetsCurrent>

<us-gaap:DevelopmentCosts contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-6318" unitRef="USD"> 13400 </us-gaap:DevelopmentCosts>

<GPOD:IncreaseDecreaseInCapitalizedCostsPrototype contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-6319" unitRef="USD"> 0 </GPOD:IncreaseDecreaseInCapitalizedCostsPrototype>

<us-gaap:InterestCostsCapitalized contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-6320" unitRef="USD"> 0 </us-gaap:InterestCostsCapitalized>

<GPOD:NoncashTransactionValueOfVendor contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-6321" unitRef="USD"> 0 </GPOD:NoncashTransactionValueOfVendor>

<GPOD:NotesPayableAndInvestorStockPayableDisclosureTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-2949">

NOTE 5-NOTES PAYABLE AND INVESTOR STOCK PAYABLE Notes Payable The Company’s unsecured notes payable bore interest at 0% per annum and were due and payable on demand. The Company may from time to time borrow additional funds from these non-affiliated sources on similar terms, if available. The Company used these funds primarily for working capital purposes. These two (2) notes payable were made in the ordinary course of business. As of December 31, 2023 and March 31, 2023 the Company had $133,031 and $123,516 in outstanding notes payable, respectively. The Company, during the nine-month period ended December 31, 2023 borrowed $9,515 in funds but did not pay any of the notes payable balances during the period. Investor Stock Payable During the twelve-month period ended March 31, 2021, the Company in connection with its failure to list on the available exchanges to it made an offer to several of its shareholders to repurchase their shares at the same price that they had originally invested in the Company. The Company during the month of June 2020 received executed agreements from 42 investors to purchase their shares for a total of $<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20200601__20200630__srt--TitleOfIndividualAxis__custom--FortyTwoInvestorsMember__us-gaap--TypeOfArrangementAxis__custom--ExecutedAgreementsMember_zP28lvIf0Pm2" title="Shares purchase, value">1,750 enabling the Company to retire <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200601__20200630__srt--TitleOfIndividualAxis__custom--FortyTwoInvestorsMember__us-gaap--TypeOfArrangementAxis__custom--ExecutedAgreementsMember_zhyPnGyaQLmk" title="Shares purchase">175,000 shares of its common stock. The Company during the month of July 2020 received executed agreements from 2 investors to purchase their shares for a total of $<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20200701__20200731__srt--TitleOfIndividualAxis__custom--TwoInvestorsMember__us-gaap--TypeOfArrangementAxis__custom--ExecutedAgreementsMember_zxLIsM5TW3W1" title="Shares purchase, value">8,750 enabling the Company to retire <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200701__20200731__srt--TitleOfIndividualAxis__custom--TwoInvestorsMember__us-gaap--TypeOfArrangementAxis__custom--ExecutedAgreementsMember_zQfeQmbyOk35" title="Shares purchase">875,000 shares of its common stock. The Company during the month of August 2020 received an executed agreement from 1 investor to purchase their shares for a total of $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20200801__20200831__srt--TitleOfIndividualAxis__custom--OneInvestorMember__us-gaap--TypeOfArrangementAxis__custom--ExecutedAgreementsMember_zTpR8TEcnscg" title="Shares purchase, value">2,500 enabling the Company to retire <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200801__20200831__srt--TitleOfIndividualAxis__custom--OneInvestorMember__us-gaap--TypeOfArrangementAxis__custom--ExecutedAgreementsMember_zCwMekVVbIS7" title="Shares purchase">250,000 shares of its common stock. During the nine-month period ended December 31, 2023 the Company paid 43 of the 45 former shareholders the monies owed to them. These former investors in the Company’s common stock sold their shares under an agreement with the Company in June 2020. This amounted to $2,000 in total from readily available funds, with the remaining amount due to the remaining 2 former investors to be paid within the next 12 months. The Company as of March 31, 2023 and December 31, 2023 had investor stock payables of $13,000 and $11,000 due and owing to these former shareholders, respectively.

</GPOD:NotesPayableAndInvestorStockPayableDisclosureTextBlock>

<us-gaap:DebtInstrumentInterestRateEffectivePercentage contextRef="AsOf2023-12-31" decimals="INF" id="ixv-6322" unitRef="Pure"> 0 </us-gaap:DebtInstrumentInterestRateEffectivePercentage>

<us-gaap:NotesPayable contextRef="AsOf2023-12-31" decimals="0" id="ixv-6323" unitRef="USD"> 133031 </us-gaap:NotesPayable>

<us-gaap:NotesPayable contextRef="AsOf2023-03-31" decimals="0" id="ixv-6324" unitRef="USD"> 123516 </us-gaap:NotesPayable>

<us-gaap:ProceedsFromRelatedPartyDebt contextRef="From2023-04-012023-12-31_us-gaap_NonrelatedPartyMember" decimals="0" id="ixv-6325" unitRef="USD"> 9515 </us-gaap:ProceedsFromRelatedPartyDebt>

<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2020-06-012020-06-30_custom_FortyTwoInvestorsMember_custom_ExecutedAgreementsMember" decimals="0" id="ixv-6326" unitRef="USD"> 1750 </us-gaap:StockIssuedDuringPeriodValueNewIssues>

<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2020-06-012020-06-30_custom_FortyTwoInvestorsMember_custom_ExecutedAgreementsMember" decimals="INF" id="ixv-6327" unitRef="Shares"> 175000 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>

<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2020-07-012020-07-31_custom_TwoInvestorsMember_custom_ExecutedAgreementsMember" decimals="0" id="ixv-6328" unitRef="USD"> 8750 </us-gaap:StockIssuedDuringPeriodValueNewIssues>

<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2020-07-012020-07-31_custom_TwoInvestorsMember_custom_ExecutedAgreementsMember" decimals="INF" id="ixv-6329" unitRef="Shares"> 875000 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>

<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2020-08-012020-08-31_custom_OneInvestorMember_custom_ExecutedAgreementsMember" decimals="0" id="ixv-6330" unitRef="USD"> 2500 </us-gaap:StockIssuedDuringPeriodValueNewIssues>

<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2020-08-012020-08-31_custom_OneInvestorMember_custom_ExecutedAgreementsMember" decimals="INF" id="ixv-6331" unitRef="Shares"> 250000 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>

<us-gaap:SaleOfStockConsiderationReceivedOnTransaction contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-6332" unitRef="USD"> 2000 </us-gaap:SaleOfStockConsiderationReceivedOnTransaction>

<us-gaap:OtherLiabilities contextRef="AsOf2023-03-31" decimals="0" id="ixv-6333" unitRef="USD"> 13000 </us-gaap:OtherLiabilities>

<us-gaap:OtherLiabilities contextRef="AsOf2023-12-31" decimals="0" id="ixv-6334" unitRef="USD"> 11000 </us-gaap:OtherLiabilities>

<us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-3010">

NOTE 6-INCOME TAXES At December 31, 2023, the Company had a net operating loss carryforward of $1,550,938, which begins to expire in fiscal year ending March 31, 2035. Components of net deferred tax asset, including a valuation allowance, are as follows for December 31, 2023 and March 31, 2023: SCHEDULE OF DEFERRED TAX ASSET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 89%; margin-left: 0.75in"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: justify">Deferred tax asset:</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20231231_zljsuulHpsxg" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20230331_zr5p0fVYPTKg" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzkOs_ztG6L66oZBZi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1.5pt">Net operating loss carryforward</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">325,695</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">288,725</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzkOs_maDTALNzOy4_zd55BQMUiVxb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total deferred tax asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">325,695</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">288,725</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTALNzOy4_zUJ56HT4oF4l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Less: Valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(325,695</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(288,725</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTALNzOy4_z4U9462Lk6Eh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Valuation allowance for deferred tax asset as of December 31, 2023 and March 31, 2023 was $325,695 and $288,725, respectively. In assessing the recovery of the deferred tax asset, management considers whether it is more likely than not that some or all of the deferred tax asset will not be realized. The realization of the deferred tax asset is dependent upon the generation of future taxable income in the periods in which those temporary differences become deductible. Management considers scheduled reversals of future deferred tax assets, projected future taxable income, and tax planning strategies in making this assessment. As a result, management determined it was more likely than not that our deferred tax asset will not be realized and recorded a 100% valuation allowance for the period. Reconciliation between statutory rate and the effective tax rate for the three-month and nine-month periods ended December 31, 2023 and December 31, 2022: SCHEDULE OF RECONCILIATION BETWEEN STATUTORY RATE AND THE EFFECTIVE TAX RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 89%; margin-left: 0.75in"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20230401__20231231_zSkA1KooMoXf" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49E_20220401__20221231_zj5nA2Y50Sbf" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_iN_pid_dpi_maTET_zJXumj6Xq4qg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Federal statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(21.0</td><td style="width: 3%; text-align: left">)%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(21.0</td><td style="width: 3%; text-align: left">)%</td></tr> <tr id="xdx_406_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_iN_pid_dpi_maTET_zXv7V6I3H9ea" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">State taxes, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.00</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.00</td><td style="text-align: left">)%</td></tr> <tr id="xdx_409_ecustom--EffectiveIncomeTaxRateReconciliationChangeInValuationAllowance_pid_dp_msTET_zniiUblhwkHl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Change in valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">21.0</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">21.0</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr id="xdx_40F_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_mtTET_zQvcFKnBB9ie" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Effective tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">0.0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">0.0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> On December 22, 2017, the Tax Cuts and Jobs Act (the “Tax Act”) was enacted by the U.S. government which included a wide range of tax reform affecting businesses including the corporate tax rates, international tax provisions, tax credits and deduction with the majority of tax provision effective after December 31, 2017. The Company did not identify any material uncertain tax positions. The Company did not recognize any interest or penalties for unrecognized tax benefits. The federal income tax returns of the Company are subject to examination by the IRS generally for three years after filing with the service.

</us-gaap:IncomeTaxDisclosureTextBlock>

<us-gaap:OperatingLossCarryforwards contextRef="AsOf2023-12-31" decimals="0" id="ixv-6335" unitRef="USD"> 1550938 </us-gaap:OperatingLossCarryforwards>

<us-gaap:OperatingLossCarryforwardsExpirationDate contextRef="From2023-04-01to2023-12-31" id="ixv-6336"> 2035-03-31 </us-gaap:OperatingLossCarryforwardsExpirationDate>

<us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-3021">

SCHEDULE OF DEFERRED TAX ASSET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 89%; margin-left: 0.75in"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: justify">Deferred tax asset:</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20231231_zljsuulHpsxg" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20230331_zr5p0fVYPTKg" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzkOs_ztG6L66oZBZi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1.5pt">Net operating loss carryforward</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">325,695</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">288,725</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzkOs_maDTALNzOy4_zd55BQMUiVxb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total deferred tax asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">325,695</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">288,725</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTALNzOy4_zUJ56HT4oF4l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Less: Valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(325,695</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(288,725</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTALNzOy4_z4U9462Lk6Eh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>

<us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2023-12-31" decimals="0" id="ixv-6337" unitRef="USD"> 325695 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>

<us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2023-03-31" decimals="0" id="ixv-6338" unitRef="USD"> 288725 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>

<us-gaap:DeferredTaxAssetsGross contextRef="AsOf2023-12-31" decimals="0" id="ixv-6339" unitRef="USD"> 325695 </us-gaap:DeferredTaxAssetsGross>

<us-gaap:DeferredTaxAssetsGross contextRef="AsOf2023-03-31" decimals="0" id="ixv-6340" unitRef="USD"> 288725 </us-gaap:DeferredTaxAssetsGross>

<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2023-12-31" decimals="0" id="ixv-6341" unitRef="USD"> 325695 </us-gaap:DeferredTaxAssetsValuationAllowance>

<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2023-03-31" decimals="0" id="ixv-6342" unitRef="USD"> 288725 </us-gaap:DeferredTaxAssetsValuationAllowance>

<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2023-12-31" decimals="0" id="ixv-6343" unitRef="USD"> 325695 </us-gaap:DeferredTaxAssetsValuationAllowance>

<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2023-03-31" decimals="0" id="ixv-6344" unitRef="USD"> 288725 </us-gaap:DeferredTaxAssetsValuationAllowance>

<us-gaap:IncomeTaxExaminationDescription contextRef="From2023-04-01to2023-12-31" id="ixv-6345"> As a result, management determined it was more likely than not that our deferred tax asset will not be realized and recorded a 100% valuation allowance for the period </us-gaap:IncomeTaxExaminationDescription>

<us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-3105">

Reconciliation between statutory rate and the effective tax rate for the three-month and nine-month periods ended December 31, 2023 and December 31, 2022: SCHEDULE OF RECONCILIATION BETWEEN STATUTORY RATE AND THE EFFECTIVE TAX RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 89%; margin-left: 0.75in"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20230401__20231231_zSkA1KooMoXf" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49E_20220401__20221231_zj5nA2Y50Sbf" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_iN_pid_dpi_maTET_zJXumj6Xq4qg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Federal statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(21.0</td><td style="width: 3%; text-align: left">)%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(21.0</td><td style="width: 3%; text-align: left">)%</td></tr> <tr id="xdx_406_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_iN_pid_dpi_maTET_zXv7V6I3H9ea" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">State taxes, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.00</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.00</td><td style="text-align: left">)%</td></tr> <tr id="xdx_409_ecustom--EffectiveIncomeTaxRateReconciliationChangeInValuationAllowance_pid_dp_msTET_zniiUblhwkHl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Change in valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">21.0</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">21.0</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr id="xdx_40F_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_mtTET_zQvcFKnBB9ie" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Effective tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">0.0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">0.0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table>

</us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>

<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2023-04-01to2023-12-31" decimals="INF" id="ixv-6346" unitRef="Pure"> 0.210 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>

<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2022-04-012022-12-31" decimals="INF" id="ixv-6347" unitRef="Pure"> 0.210 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>

<us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes contextRef="From2023-04-01to2023-12-31" decimals="INF" id="ixv-6348" unitRef="Pure"> 0.0000 </us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes>

<us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes contextRef="From2022-04-012022-12-31" decimals="INF" id="ixv-6349" unitRef="Pure"> 0.0000 </us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes>

<GPOD:EffectiveIncomeTaxRateReconciliationChangeInValuationAllowance contextRef="From2023-04-01to2023-12-31" decimals="INF" id="ixv-6350" unitRef="Pure"> 0.210 </GPOD:EffectiveIncomeTaxRateReconciliationChangeInValuationAllowance>

<GPOD:EffectiveIncomeTaxRateReconciliationChangeInValuationAllowance contextRef="From2022-04-012022-12-31" decimals="INF" id="ixv-6351" unitRef="Pure"> 0.210 </GPOD:EffectiveIncomeTaxRateReconciliationChangeInValuationAllowance>

<us-gaap:EffectiveIncomeTaxRateContinuingOperations contextRef="From2023-04-01to2023-12-31" decimals="INF" id="ixv-6352" unitRef="Pure"> 0.000 </us-gaap:EffectiveIncomeTaxRateContinuingOperations>

<us-gaap:EffectiveIncomeTaxRateContinuingOperations contextRef="From2022-04-012022-12-31" decimals="INF" id="ixv-6353" unitRef="Pure"> 0.000 </us-gaap:EffectiveIncomeTaxRateContinuingOperations>

<us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-3172">

NOTE 7-SHARE CAPITAL The Company is authorized to issue 90,000,000 shares of its $0.001 par value common stock and 10,000,000 shares of its $0.001 par value preferred stock. Common stock On March 27, 2017, the Company issued to its founder, 6,000,000 shares of its $0.001 par value common stock at a price of $0.001 per share for services provided. On April 20, 2017, the Company issued to its founder 4,000,000 shares of its $0.001 par value common stock at a price of $0.002 per share for certain intangible assets. On October 4, 2018 the Company received a notice of effectiveness for our registration statement filed on Form S-1. The Company received total investment of $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20181004__20181004__srt--TitleOfIndividualAxis__custom--SixtyOneInvestorsMember_z0WXQTYBavm1" title="Stock issued during period value new issues">75,000 at a price of $0.01 per share. A total of 7,500,000 shares of common stock were issued to 61 investors who had participated in the direct public offering. Holders of the Company’s common stock are entitled to one vote for each share on all matters submitted to a stockholder vote. Holders of common stock do not have cumulative voting rights. Therefore, holders of a majority of the shares of common stock voting for the election of directors can elect all of the directors. Holders of the Company’s common stock representing a majority of the voting power of the Company’s capital stock issued, outstanding and entitled to vote, represented in person or by proxy, are necessary to constitute a quorum at any meeting of stockholders. A vote by the holders of a majority of the Company’s outstanding shares is required to effectuate certain fundamental corporate changes such as liquidation, merger or an amendment to the Company’s certificate of incorporation. Holders of the Company’s common stock are entitled to share in all dividends that the board of directors, in its discretion, declares from legally available funds. In the event of a liquidation, dissolution or winding up, each outstanding share entitles its holder to participate pro rata in all assets that remain after payment of liabilities and after providing for each class of stock, if any, having preference over the common stock. The Company’s common stock has no pre-emptive rights, no conversion rights and there are no redemption provisions applicable to the Company’s common stock. During September 2022, the Company began an exempt private placement offering (the “2022 Stock Offering”) of its common stock at a price of $0.10 per share. Total capital raise for the 2022 Stock Offering is $750,000. The 2022 Stock Offering the Company may include the settlement of accounts payable, vendor accounts as well as the settlement of related party amounts due on loans and accrued expense. During the twelve-month period ended March 31, 2023 the Company issued 70,500 shares of its common stock for $7,050 in proceeds. Repurchase of common stock. During the twelve-month period ended March 31, 2020, the Company in connection with its failure to list on the exchange available to it at time made an offer to several of its shareholders to purchase their shares for the same price that they paid for their shares. The Company received executed agreements from 45 of the investors to purchase their shares for a total of $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20190401__20200331__srt--TitleOfIndividualAxis__custom--FortyFiveInvestorsMember__us-gaap--TypeOfArrangementAxis__custom--ExecutedAgreementsMember_zaIvK0MJcjf8" title="Shares purchase, value">13,000 enabling the Company to immediately retire <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20190401__20200331__srt--TitleOfIndividualAxis__custom--FortyFiveInvestorsMember__us-gaap--TypeOfArrangementAxis__custom--ExecutedAgreementsMember_znMadOF3uqi" title="Shares purchase">1,300,000 shares of its common stock. At December 31, 2023 and March 31, 2023, there were 16,270,500 and 16,270,500 shares of common stock issued and outstanding, respectively.

</us-gaap:StockholdersEquityNoteDisclosureTextBlock>

<us-gaap:CommonStockSharesAuthorized contextRef="AsOf2023-12-31" decimals="INF" id="ixv-6354" unitRef="Shares"> 90000000 </us-gaap:CommonStockSharesAuthorized>

<us-gaap:CommonStockParOrStatedValuePerShare contextRef="AsOf2023-12-31" decimals="INF" id="ixv-6355" unitRef="USDPShares"> 0.001 </us-gaap:CommonStockParOrStatedValuePerShare>

<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2023-12-31" decimals="INF" id="ixv-6356" unitRef="Shares"> 10000000 </us-gaap:PreferredStockSharesAuthorized>

<us-gaap:PreferredStockParOrStatedValuePerShare contextRef="AsOf2023-12-31" decimals="INF" id="ixv-6357" unitRef="USDPShares"> 0.001 </us-gaap:PreferredStockParOrStatedValuePerShare>

<us-gaap:SaleOfStockDescriptionOfTransaction contextRef="From2017-03-272017-03-27" id="ixv-3195"> the Company issued to its founder, 6,000,000 shares of its $0.001 par value common stock at a price of $0.001 per share for services provided </us-gaap:SaleOfStockDescriptionOfTransaction>

<us-gaap:CommonStockSharesIssued contextRef="AsOf2017-03-27" decimals="INF" id="ixv-6358" unitRef="Shares"> 6000000 </us-gaap:CommonStockSharesIssued>

<us-gaap:CommonStockParOrStatedValuePerShare contextRef="AsOf2017-03-27" decimals="INF" id="ixv-6359" unitRef="USDPShares"> 0.001 </us-gaap:CommonStockParOrStatedValuePerShare>

<us-gaap:SaleOfStockPricePerShare contextRef="AsOf2017-03-27" decimals="INF" id="ixv-6360" unitRef="USDPShares"> 0.001 </us-gaap:SaleOfStockPricePerShare>

<us-gaap:SaleOfStockDescriptionOfTransaction contextRef="From2017-04-202017-04-20" id="ixv-3200"> the Company issued to its founder 4,000,000 shares of its $0.001 par value common stock at a price of $0.002 per share for certain intangible assets </us-gaap:SaleOfStockDescriptionOfTransaction>

<us-gaap:CommonStockSharesIssued contextRef="AsOf2017-04-20" decimals="INF" id="ixv-6361" unitRef="Shares"> 4000000 </us-gaap:CommonStockSharesIssued>

<us-gaap:CommonStockParOrStatedValuePerShare contextRef="AsOf2017-04-20" decimals="INF" id="ixv-6362" unitRef="USDPShares"> 0.001 </us-gaap:CommonStockParOrStatedValuePerShare>

<us-gaap:SaleOfStockPricePerShare contextRef="AsOf2017-04-20" decimals="INF" id="ixv-6363" unitRef="USDPShares"> 0.002 </us-gaap:SaleOfStockPricePerShare>

<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2018-10-042018-10-04_custom_SixtyOneInvestorsMember" decimals="0" id="ixv-6364" unitRef="USD"> 75000 </us-gaap:StockIssuedDuringPeriodValueNewIssues>

<us-gaap:CommonStockParOrStatedValuePerShare contextRef="AsOf2018-10-04_custom_SixtyOneInvestorsMember" decimals="INF" id="ixv-6365" unitRef="USDPShares"> 0.01 </us-gaap:CommonStockParOrStatedValuePerShare>

<us-gaap:CommonStockSharesIssued contextRef="AsOf2018-10-04_custom_SixtyOneInvestorsMember" decimals="INF" id="ixv-6366" unitRef="Shares"> 7500000 </us-gaap:CommonStockSharesIssued>

<us-gaap:CommonStockVotingRights contextRef="From2023-04-01to2023-12-31" id="ixv-6367"> Holders of the Company’s common stock are entitled to one vote for each share on all matters submitted to a stockholder vote. Holders of common stock do not have cumulative voting rights. </us-gaap:CommonStockVotingRights>

<us-gaap:SaleOfStockPricePerShare contextRef="AsOf2022-09-30" decimals="INF" id="ixv-6368" unitRef="USDPShares"> 0.10 </us-gaap:SaleOfStockPricePerShare>

<us-gaap:ProceedsFromIssuanceOfPrivatePlacement contextRef="From2022-09-012022-09-30" decimals="0" id="ixv-6369" unitRef="USD"> 750000 </us-gaap:ProceedsFromIssuanceOfPrivatePlacement>

<us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction contextRef="From2022-04-012023-03-31" decimals="INF" id="ixv-6370" unitRef="Shares"> 70500 </us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction>

<us-gaap:SaleOfStockConsiderationReceivedOnTransaction contextRef="From2022-04-012023-03-31" decimals="0" id="ixv-6371" unitRef="USD"> 7050 </us-gaap:SaleOfStockConsiderationReceivedOnTransaction>

<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2019-04-012020-03-31_custom_FortyFiveInvestorsMember_custom_ExecutedAgreementsMember" decimals="0" id="ixv-6372" unitRef="USD"> 13000 </us-gaap:StockIssuedDuringPeriodValueNewIssues>

<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2019-04-012020-03-31_custom_FortyFiveInvestorsMember_custom_ExecutedAgreementsMember" decimals="INF" id="ixv-6373" unitRef="Shares"> 1300000 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>

<us-gaap:CommonStockSharesIssued contextRef="AsOf2023-12-31" decimals="INF" id="ixv-6374" unitRef="Shares"> 16270500 </us-gaap:CommonStockSharesIssued>

<us-gaap:CommonStockSharesOutstanding contextRef="AsOf2023-12-31" decimals="INF" id="ixv-6375" unitRef="Shares"> 16270500 </us-gaap:CommonStockSharesOutstanding>

<us-gaap:CommonStockSharesIssued contextRef="AsOf2023-03-31" decimals="INF" id="ixv-6376" unitRef="Shares"> 16270500 </us-gaap:CommonStockSharesIssued>

<us-gaap:CommonStockSharesOutstanding contextRef="AsOf2023-03-31" decimals="INF" id="ixv-6377" unitRef="Shares"> 16270500 </us-gaap:CommonStockSharesOutstanding>

<us-gaap:SubsequentEventsTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-3257">

NOTE 8- SUBSEQUENT EVENTS The Company evaluated all events that occurred after the balance sheet date of December 31, 2023 through February 7, 2024, the date the financial statements were available to be issued. The Company determined that it had the following reportable events. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">During the month of January 2024, the Company borrowed an additional $27,500 in funds from one of its notes payable holders. The holders note payable amends the prior unsecured notes payable which bears interest at <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240131__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zfZTULazMieg" title="Unsecured note payable bears interest">0% per annum and is due and payable on demand. These funds were used for purposes of regaining compliance in its regulatory reporting.</td></tr> </table>

</us-gaap:SubsequentEventsTextBlock>

<us-gaap:RepaymentsOfNotesPayable contextRef="From2024-01-012024-01-31_us-gaap_SubsequentEventMember" decimals="0" id="ixv-6378" unitRef="USD"> 27500 </us-gaap:RepaymentsOfNotesPayable>

<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2024-01-31_us-gaap_SubsequentEventMember" decimals="INF" id="ixv-6379" unitRef="Pure"> 0 </us-gaap:DebtInstrumentInterestRateStatedPercentage>

</xbrl>

1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/02/18  Gpods, Inc.                       S-1                   11:2.6M                                   Action Edgar Fil… Svc/FA

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Filing Submission 0001493152-24-005960 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Gpods, Inc. – ‘10-Q’ for 12/31/23 – ‘XML’

On: Tuesday, 2/13/24, at 6:09am ET · For: 12/31/23 · Accession #: 1493152-24-5960 · File #: 333-226515

Previous ‘10-Q’: ‘10-Q’ on 2/13/24 for 9/30/23 · Latest ‘10-Q’: This Filing · 1 Reference: To: Gpods, Inc. – ‘S-1’ on 8/2/18

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Quarterly Report — Form 10-Q

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