SEC Info℠  
    Home      Search      My Interests      Help      Sign In      Please Sign In

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

On:  Tuesday, 2/20/24, at 10:37am ET   ·   For:  12/31/23   ·   Accession #:  1683168-24-1071   ·   File #:  0-56396

Previous ‘10-Q’:  ‘10-Q’ on 11/20/23 for 9/30/23   ·   Latest ‘10-Q’:  This Filing   ·   4 References:   

Find Words in Filings emoji
 		  in    Show  and   ↓Hints

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

 2/20/24  King Resources, Inc.              10-Q       12/31/23   69:4.2M                                   GlobalOne Filings Inc/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Form 10-Q for 12-31-23                              HTML    781K 
 2: EX-21       Subsidiaries List                                   HTML     21K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     22K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     19K 
10: R1          Cover                                               HTML     69K 
11: R2          Unaudited Condensed Consolidated Balance Sheets     HTML    132K 
12: R3          Unaudited Condensed Consolidated Balance Sheets     HTML     49K 
                (Parenthetical)                                                  
13: R4          Unaudited Condensed Consolidated Statements of      HTML    119K 
                Operations and Comprehensive Loss                                
14: R5          Unaudited Condensed Consolidated Statements of      HTML     97K 
                Cash Flows                                                       
15: R6          Unaudited Condensed Consolidated Statements of      HTML     73K 
                Changes in Stockholders' Deficit                                 
16: R7          Basis of Presentation                               HTML     23K 
17: R8          Description of Business and Organization            HTML     42K 
18: R9          Summary of Significant Accounting Policies          HTML     90K 
19: R10         Going Concern Uncertainties                         HTML     24K 
20: R11         Deferred Financing Cost, Net                        HTML     30K 
21: R12         Property and Equipment, Net                         HTML     34K 
22: R13         Intangible Assets                                   HTML     39K 
23: R14         Amounts Due From/To Related Parties                 HTML     25K 
24: R15         Lease                                               HTML     31K 
25: R16         Stockholders? Deficit                               HTML     38K 
26: R17         Net Loss Per Share                                  HTML     30K 
27: R18         Income Tax                                          HTML     62K 
28: R19         Related Party Transactions                          HTML     27K 
29: R20         Concentrations of Risk                              HTML     37K 
30: R21         Commitments and Contingencies                       HTML     22K 
31: R22         Subsequent Events                                   HTML     23K 
32: R23         Summary of Significant Accounting Policies          HTML    142K 
                (Policies)                                                       
33: R24         Description of Business and Organization (Tables)   HTML     40K 
34: R25         Summary of Significant Accounting Policies          HTML     30K 
                (Tables)                                                         
35: R26         Deferred Financing Cost, Net (Tables)               HTML     30K 
36: R27         Property and Equipment, Net (Tables)                HTML     31K 
37: R28         Intangible Assets (Tables)                          HTML     38K 
38: R29         Lease (Tables)                                      HTML     25K 
39: R30         Net Loss Per Share (Tables)                         HTML     28K 
40: R31         Income Tax (Tables)                                 HTML     60K 
41: R32         Description of Business and Organization (Details-  HTML     39K 
                Subsidiaries)                                                    
42: R33         Summary of Significant Accounting Policies          HTML     24K 
                (Details - Useful lives)                                         
43: R34         Summary of Significant Accounting Policies          HTML     24K 
                (Details - Translation rates)                                    
44: R35         Summary of Significant Accounting Policies          HTML     48K 
                (Details Narrative)                                              
45: R36         Going Concern Uncertainties (Details Narrative)     HTML     23K 
46: R37         Deferred Financing Cost, Net (Details)              HTML     30K 
47: R38         Deferred Financing Cost, Net (Details Narrative)    HTML     30K 
48: R39         Property and Equipment, Net (Details)               HTML     39K 
49: R40         Property and Equipment, Net (Details Narrative)     HTML     21K 
50: R41         Intangible Assets (Details - Intangible assets)     HTML     37K 
51: R42         Intangible Assets (Details - Future amortization    HTML     34K 
                expense)                                                         
52: R43         Intangible Assets (Details Narrative)               HTML     22K 
53: R44         Amounts Due From/To Related Parties (Details        HTML     29K 
                Narrative)                                                       
54: R45         Lease (Details)                                     HTML     23K 
55: R46         Lease (Details Narrative)                           HTML     27K 
56: R47         Stockholders? Deficit (Details Narrative)           HTML     55K 
57: R48         Net Loss Per Share (Details)                        HTML     46K 
58: R49         Income Tax (Details - Loss before income taxes)     HTML     28K 
59: R50         Income Tax (Details - Provision for income taxes)   HTML     35K 
60: R51         Income Tax (Details - Tax effective rate)           HTML     38K 
61: R52         Income Tax (Details - Deferred taxes)               HTML     26K 
62: R53         Income Tax (Details Narrative)                      HTML     24K 
63: R54         Related Party Transactions (Details Narrative)      HTML     25K 
64: R55         Concentrations of Risk (Details Narrative)          HTML     52K 
66: XML         IDEA XML File -- Filing Summary                      XML    124K 
69: XML         XBRL Instance -- king_i10q-123123_htm                XML    955K 
65: EXCEL       IDEA Workbook of Financial Report Info              XLSX    108K 
 6: EX-101.CAL  XBRL Calculations -- krfg-20231231_cal               XML    149K 
 7: EX-101.DEF  XBRL Definitions -- krfg-20231231_def                XML    327K 
 8: EX-101.LAB  XBRL Labels -- krfg-20231231_lab                     XML    679K 
 9: EX-101.PRE  XBRL Presentations -- krfg-20231231_pre              XML    564K 
 5: EX-101.SCH  XBRL Schema -- krfg-20231231                         XSD    118K 
67: JSON        XBRL Instance as JSON Data -- MetaLinks              324±   467K 
68: ZIP         XBRL Zipped Folder -- 0001683168-24-001071-xbrl      Zip    230K

‘XML’   —   XBRL Instance — king_i10q-123123_htm

This Document is an XBRL File.

                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
<xbrl xmlns="http://www.xbrl.org/2003/instance" xmlns:KRFG="http://king-resources.com/20231231" xmlns:country="http://xbrl.sec.gov/country/2023" xmlns:dei="http://xbrl.sec.gov/dei/2023" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:srt="http://fasb.org/srt/2023" xmlns:us-gaap="http://fasb.org/us-gaap/2023" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<link:schemaRef xlink:href="krfg-20231231.xsd" xlink:type="simple"/>
<context id="From2023-04-01to2023-12-31">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
</entity>
<period>
<startDate> 2023-04-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="AsOf2024-01-19">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
</entity>
<period>
<instant> 2024-01-19 </instant>
</period>
</context>
<context id="AsOf2023-12-31">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2023-03-31">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
</entity>
<period>
<instant> 2023-03-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_us-gaap_PreferredStockMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:PreferredStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2023-03-31_us-gaap_PreferredStockMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:PreferredStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-03-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:SeriesAPreferredStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2023-03-31_us-gaap_SeriesAPreferredStockMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:SeriesAPreferredStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-03-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:SeriesBPreferredStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2023-03-31_us-gaap_SeriesBPreferredStockMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:SeriesBPreferredStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-03-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:SeriesCPreferredStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2023-03-31_us-gaap_SeriesCPreferredStockMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:SeriesCPreferredStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-03-31 </instant>
</period>
</context>
<context id="From2023-10-012023-12-31">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
</entity>
<period>
<startDate> 2023-10-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="From2022-10-012022-12-31">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
</entity>
<period>
<startDate> 2022-10-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="From2022-04-012022-12-31">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
</entity>
<period>
<startDate> 2022-04-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="AsOf2022-03-31">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
</entity>
<period>
<instant> 2022-03-31 </instant>
</period>
</context>
<context id="AsOf2022-12-31">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
</entity>
<period>
<instant> 2022-12-31 </instant>
</period>
</context>
<context id="AsOf2022-03-31_custom_PreferredStockSeriesCMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> KRFG:PreferredStockSeriesCMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-03-31 </instant>
</period>
</context>
<context id="AsOf2022-03-31_us-gaap_CommonStockMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-03-31 </instant>
</period>
</context>
<context id="AsOf2022-06-30_custom_PreferredStockSeriesCMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> KRFG:PreferredStockSeriesCMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-06-30 </instant>
</period>
</context>
<context id="AsOf2022-06-30_us-gaap_CommonStockMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-06-30 </instant>
</period>
</context>
<context id="AsOf2022-09-30_custom_PreferredStockSeriesCMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> KRFG:PreferredStockSeriesCMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-09-30 </instant>
</period>
</context>
<context id="AsOf2022-09-30_us-gaap_CommonStockMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-09-30 </instant>
</period>
</context>
<context id="AsOf2023-03-31_custom_PreferredStockSeriesCMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> KRFG:PreferredStockSeriesCMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-03-31 </instant>
</period>
</context>
<context id="AsOf2023-03-31_us-gaap_CommonStockMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-03-31 </instant>
</period>
</context>
<context id="AsOf2023-06-30_custom_PreferredStockSeriesCMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> KRFG:PreferredStockSeriesCMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-06-30 </instant>
</period>
</context>
<context id="AsOf2023-06-30_us-gaap_CommonStockMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-06-30 </instant>
</period>
</context>
<context id="AsOf2023-09-30_custom_PreferredStockSeriesCMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> KRFG:PreferredStockSeriesCMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-09-30 </instant>
</period>
</context>
<context id="AsOf2023-09-30_us-gaap_CommonStockMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-09-30 </instant>
</period>
</context>
<context id="AsOf2022-03-31_us-gaap_AdditionalPaidInCapitalMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-03-31 </instant>
</period>
</context>
<context id="AsOf2022-03-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AccumulatedOtherComprehensiveIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-03-31 </instant>
</period>
</context>
<context id="AsOf2022-03-31_us-gaap_RetainedEarningsMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-03-31 </instant>
</period>
</context>
<context id="AsOf2022-06-30_us-gaap_AdditionalPaidInCapitalMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-06-30 </instant>
</period>
</context>
<context id="AsOf2022-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AccumulatedOtherComprehensiveIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-06-30 </instant>
</period>
</context>
<context id="AsOf2022-06-30_us-gaap_RetainedEarningsMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-06-30 </instant>
</period>
</context>
<context id="AsOf2022-06-30">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
</entity>
<period>
<instant> 2022-06-30 </instant>
</period>
</context>
<context id="AsOf2022-09-30_us-gaap_AdditionalPaidInCapitalMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-09-30 </instant>
</period>
</context>
<context id="AsOf2022-09-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AccumulatedOtherComprehensiveIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-09-30 </instant>
</period>
</context>
<context id="AsOf2022-09-30_us-gaap_RetainedEarningsMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-09-30 </instant>
</period>
</context>
<context id="AsOf2022-09-30">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
</entity>
<period>
<instant> 2022-09-30 </instant>
</period>
</context>
<context id="AsOf2023-03-31_us-gaap_AdditionalPaidInCapitalMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-03-31 </instant>
</period>
</context>
<context id="AsOf2023-03-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AccumulatedOtherComprehensiveIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-03-31 </instant>
</period>
</context>
<context id="AsOf2023-03-31_us-gaap_RetainedEarningsMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-03-31 </instant>
</period>
</context>
<context id="AsOf2023-06-30_us-gaap_AdditionalPaidInCapitalMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-06-30 </instant>
</period>
</context>
<context id="AsOf2023-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AccumulatedOtherComprehensiveIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-06-30 </instant>
</period>
</context>
<context id="AsOf2023-06-30_us-gaap_RetainedEarningsMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-06-30 </instant>
</period>
</context>
<context id="AsOf2023-06-30">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
</entity>
<period>
<instant> 2023-06-30 </instant>
</period>
</context>
<context id="AsOf2023-09-30_us-gaap_AdditionalPaidInCapitalMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-09-30 </instant>
</period>
</context>
<context id="AsOf2023-09-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AccumulatedOtherComprehensiveIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-09-30 </instant>
</period>
</context>
<context id="AsOf2023-09-30_us-gaap_RetainedEarningsMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-09-30 </instant>
</period>
</context>
<context id="AsOf2023-09-30">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
</entity>
<period>
<instant> 2023-09-30 </instant>
</period>
</context>
<context id="From2022-04-012022-06-30_custom_PreferredStockSeriesCMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> KRFG:PreferredStockSeriesCMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-04-01 </startDate>
<endDate> 2022-06-30 </endDate>
</period>
</context>
<context id="From2022-04-012022-06-30_us-gaap_CommonStockMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-04-01 </startDate>
<endDate> 2022-06-30 </endDate>
</period>
</context>
<context id="From2022-07-012022-09-30_custom_PreferredStockSeriesCMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> KRFG:PreferredStockSeriesCMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-07-01 </startDate>
<endDate> 2022-09-30 </endDate>
</period>
</context>
<context id="From2022-07-012022-09-30_us-gaap_CommonStockMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-07-01 </startDate>
<endDate> 2022-09-30 </endDate>
</period>
</context>
<context id="From2022-10-012022-12-31_custom_PreferredStockSeriesCMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> KRFG:PreferredStockSeriesCMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-10-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="From2022-10-012022-12-31_us-gaap_CommonStockMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-10-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="From2023-04-012023-06-30_custom_PreferredStockSeriesCMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> KRFG:PreferredStockSeriesCMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-04-01 </startDate>
<endDate> 2023-06-30 </endDate>
</period>
</context>
<context id="From2023-04-012023-06-30_us-gaap_CommonStockMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-04-01 </startDate>
<endDate> 2023-06-30 </endDate>
</period>
</context>
<context id="From2023-07-012023-09-30_custom_PreferredStockSeriesCMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> KRFG:PreferredStockSeriesCMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-07-01 </startDate>
<endDate> 2023-09-30 </endDate>
</period>
</context>
<context id="From2023-07-012023-09-30_us-gaap_CommonStockMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-07-01 </startDate>
<endDate> 2023-09-30 </endDate>
</period>
</context>
<context id="From2023-10-012023-12-31_custom_PreferredStockSeriesCMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> KRFG:PreferredStockSeriesCMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-10-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="From2023-10-012023-12-31_us-gaap_CommonStockMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-10-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="From2022-04-012022-06-30_us-gaap_AdditionalPaidInCapitalMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-04-01 </startDate>
<endDate> 2022-06-30 </endDate>
</period>
</context>
<context id="From2022-04-012022-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AccumulatedOtherComprehensiveIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-04-01 </startDate>
<endDate> 2022-06-30 </endDate>
</period>
</context>
<context id="From2022-04-012022-06-30_us-gaap_RetainedEarningsMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-04-01 </startDate>
<endDate> 2022-06-30 </endDate>
</period>
</context>
<context id="From2022-04-012022-06-30">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
</entity>
<period>
<startDate> 2022-04-01 </startDate>
<endDate> 2022-06-30 </endDate>
</period>
</context>
<context id="From2022-07-012022-09-30_us-gaap_AdditionalPaidInCapitalMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-07-01 </startDate>
<endDate> 2022-09-30 </endDate>
</period>
</context>
<context id="From2022-07-012022-09-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AccumulatedOtherComprehensiveIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-07-01 </startDate>
<endDate> 2022-09-30 </endDate>
</period>
</context>
<context id="From2022-07-012022-09-30_us-gaap_RetainedEarningsMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-07-01 </startDate>
<endDate> 2022-09-30 </endDate>
</period>
</context>
<context id="From2022-07-012022-09-30">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
</entity>
<period>
<startDate> 2022-07-01 </startDate>
<endDate> 2022-09-30 </endDate>
</period>
</context>
<context id="From2022-10-012022-12-31_us-gaap_AdditionalPaidInCapitalMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-10-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="From2022-10-012022-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AccumulatedOtherComprehensiveIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-10-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="From2022-10-012022-12-31_us-gaap_RetainedEarningsMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-10-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="From2023-04-012023-06-30_us-gaap_AdditionalPaidInCapitalMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-04-01 </startDate>
<endDate> 2023-06-30 </endDate>
</period>
</context>
<context id="From2023-04-012023-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AccumulatedOtherComprehensiveIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-04-01 </startDate>
<endDate> 2023-06-30 </endDate>
</period>
</context>
<context id="From2023-04-012023-06-30_us-gaap_RetainedEarningsMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-04-01 </startDate>
<endDate> 2023-06-30 </endDate>
</period>
</context>
<context id="From2023-04-012023-06-30">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
</entity>
<period>
<startDate> 2023-04-01 </startDate>
<endDate> 2023-06-30 </endDate>
</period>
</context>
<context id="From2023-07-012023-09-30_us-gaap_AdditionalPaidInCapitalMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-07-01 </startDate>
<endDate> 2023-09-30 </endDate>
</period>
</context>
<context id="From2023-07-012023-09-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AccumulatedOtherComprehensiveIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-07-01 </startDate>
<endDate> 2023-09-30 </endDate>
</period>
</context>
<context id="From2023-07-012023-09-30_us-gaap_RetainedEarningsMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-07-01 </startDate>
<endDate> 2023-09-30 </endDate>
</period>
</context>
<context id="From2023-07-012023-09-30">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
</entity>
<period>
<startDate> 2023-07-01 </startDate>
<endDate> 2023-09-30 </endDate>
</period>
</context>
<context id="From2023-10-012023-12-31_us-gaap_AdditionalPaidInCapitalMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-10-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="From2023-10-012023-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AccumulatedOtherComprehensiveIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-10-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="From2023-10-012023-12-31_us-gaap_RetainedEarningsMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-10-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="AsOf2022-12-31_custom_PreferredStockSeriesCMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> KRFG:PreferredStockSeriesCMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-12-31 </instant>
</period>
</context>
<context id="AsOf2022-12-31_us-gaap_CommonStockMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-12-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_custom_PreferredStockSeriesCMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> KRFG:PreferredStockSeriesCMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_us-gaap_CommonStockMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2022-12-31_us-gaap_AdditionalPaidInCapitalMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-12-31 </instant>
</period>
</context>
<context id="AsOf2022-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AccumulatedOtherComprehensiveIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-12-31 </instant>
</period>
</context>
<context id="AsOf2022-12-31_us-gaap_RetainedEarningsMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-12-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_us-gaap_AdditionalPaidInCapitalMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AccumulatedOtherComprehensiveIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_us-gaap_RetainedEarningsMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="From2023-04-012023-12-31_custom_PowertechManagementLimitedMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"> KRFG:PowertechManagementLimitedMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-04-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="AsOf2023-12-31_custom_PowertechManagementLimitedMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"> KRFG:PowertechManagementLimitedMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="From2023-04-012023-12-31_custom_PowertechCorporationLimitedMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"> KRFG:PowertechCorporationLimitedMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-04-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="AsOf2023-12-31_custom_PowertechCorporationLimitedMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"> KRFG:PowertechCorporationLimitedMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="From2023-04-012023-12-31_custom_OneSolutionHoldingsLimitedMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"> KRFG:OneSolutionHoldingsLimitedMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-04-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="AsOf2023-12-31_custom_OneSolutionHoldingsLimitedMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"> KRFG:OneSolutionHoldingsLimitedMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="From2023-04-012023-12-31_custom_OneSolutionManagementLimitedMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"> KRFG:OneSolutionManagementLimitedMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-04-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="AsOf2023-12-31_custom_OneSolutionManagementLimitedMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"> KRFG:OneSolutionManagementLimitedMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="From2023-04-012023-12-31_custom_OneSolutionInnotechLimitedMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"> KRFG:OneSolutionInnotechLimitedMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-04-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="AsOf2023-12-31_custom_OneSolutionInnotechLimitedMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"> KRFG:OneSolutionInnotechLimitedMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="From2022-04-012023-12-31_custom_ProjectFeeIncomeMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:ProductOrServiceAxis"> KRFG:ProjectFeeIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-04-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="From2021-04-012022-12-31_custom_ProjectFeeIncomeMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:ProductOrServiceAxis"> KRFG:ProjectFeeIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2021-04-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="From2022-04-012023-12-31_custom_SalsOfProductMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:ProductOrServiceAxis"> KRFG:SalsOfProductMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-04-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="From2021-04-012022-12-31_custom_SalsOfProductMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:ProductOrServiceAxis"> KRFG:SalsOfProductMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2021-04-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="AsOf2023-12-31_us-gaap_OfficeEquipmentMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:MajorPropertyClassAxis"> us-gaap:OfficeEquipmentMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_us-gaap_FurnitureAndFixturesMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:MajorPropertyClassAxis"> us-gaap:FurnitureAndFixturesMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_us-gaap_ComputerEquipmentMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:MajorPropertyClassAxis"> us-gaap:ComputerEquipmentMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_country_HK_custom_PeriodEndMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:StatementGeographicalAxis"> country:HK </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:IntercompanyForeignCurrencyBalanceByDescriptionAxis"> KRFG:PeriodEndMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2022-12-31_country_HK_custom_PeriodEndMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:StatementGeographicalAxis"> country:HK </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:IntercompanyForeignCurrencyBalanceByDescriptionAxis"> KRFG:PeriodEndMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-12-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_country_HK_custom_AnnualizedAverageMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:StatementGeographicalAxis"> country:HK </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:IntercompanyForeignCurrencyBalanceByDescriptionAxis"> KRFG:AnnualizedAverageMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2022-12-31_country_HK_custom_AnnualizedAverageMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:StatementGeographicalAxis"> country:HK </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:IntercompanyForeignCurrencyBalanceByDescriptionAxis"> KRFG:AnnualizedAverageMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-12-31 </instant>
</period>
</context>
<context id="From2022-06-232022-06-24_custom_WilliamsburgVentureHoldingsMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:CounterpartyNameAxis"> KRFG:WilliamsburgVentureHoldingsMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-06-23 </startDate>
<endDate> 2022-06-24 </endDate>
</period>
</context>
<context id="AsOf2023-12-31_us-gaap_OfficeEquipmentMember346892140">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis"> us-gaap:OfficeEquipmentMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2023-03-31_us-gaap_OfficeEquipmentMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis"> us-gaap:OfficeEquipmentMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-03-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_us-gaap_FurnitureAndFixturesMember346892156">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis"> us-gaap:FurnitureAndFixturesMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2023-03-31_us-gaap_FurnitureAndFixturesMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis"> us-gaap:FurnitureAndFixturesMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-03-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_us-gaap_ComputerEquipmentMember346892156">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis"> us-gaap:ComputerEquipmentMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2023-03-31_us-gaap_ComputerEquipmentMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis"> us-gaap:ComputerEquipmentMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-03-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_custom_ForeignTranslationDifferenceMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis"> KRFG:ForeignTranslationDifferenceMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2023-03-31_custom_ForeignTranslationDifferenceMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis"> KRFG:ForeignTranslationDifferenceMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-03-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_custom_WebsiteDevelopmentCostMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis"> KRFG:WebsiteDevelopmentCostMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2023-03-31_custom_WebsiteDevelopmentCostMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis"> KRFG:WebsiteDevelopmentCostMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-03-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_us-gaap_TrademarksMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis"> us-gaap:TrademarksMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2023-03-31_us-gaap_TrademarksMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis"> us-gaap:TrademarksMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-03-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_custom_ForeignTranslationAdjustmentMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis"> KRFG:ForeignTranslationAdjustmentMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2023-03-31_custom_ForeignTranslationAdjustmentMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis"> KRFG:ForeignTranslationAdjustmentMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-03-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_custom_WorkingCapitalMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:TransactionTypeAxis"> KRFG:WorkingCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2023-03-31_custom_WorkingCapitalMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:TransactionTypeAxis"> KRFG:WorkingCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-03-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_custom_TechnicalConsultancyFeesMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:TransactionTypeAxis"> KRFG:TechnicalConsultancyFeesMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2023-03-31_custom_TechnicalConsultancyFeesMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:TransactionTypeAxis"> KRFG:TechnicalConsultancyFeesMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-03-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_custom_ResearchAndDevelopmentMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:TransactionTypeAxis"> KRFG:ResearchAndDevelopmentMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2023-03-31_custom_ResearchAndDevelopmentMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:TransactionTypeAxis"> KRFG:ResearchAndDevelopmentMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-03-31 </instant>
</period>
</context>
<context id="From2023-04-012023-12-31_us-gaap_StateAndLocalJurisdictionMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:IncomeTaxAuthorityAxis"> us-gaap:StateAndLocalJurisdictionMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-04-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="From2022-04-012022-12-31_us-gaap_StateAndLocalJurisdictionMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:IncomeTaxAuthorityAxis"> us-gaap:StateAndLocalJurisdictionMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-04-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="From2023-04-012023-12-31_country_VG">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:StatementGeographicalAxis"> country:VG </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-04-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="From2022-04-012022-12-31_country_VG">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:StatementGeographicalAxis"> country:VG </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-04-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="From2023-04-012023-12-31_country_HK">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:StatementGeographicalAxis"> country:HK </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-04-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="From2022-04-012022-12-31_country_HK">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:StatementGeographicalAxis"> country:HK </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-04-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="AsOf2023-12-31_country_US">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:StatementGeographicalAxis"> country:US </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="AsOf2023-12-31_country_HK">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:StatementGeographicalAxis"> country:HK </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="From2023-04-012023-12-31_custom_MarvelDigitalGroupLimitedMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:CounterpartyNameAxis"> KRFG:MarvelDigitalGroupLimitedMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-04-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="From2022-04-012022-12-31_custom_MarvelDigitalGroupLimitedMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:CounterpartyNameAxis"> KRFG:MarvelDigitalGroupLimitedMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-04-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="From2023-10-012023-12-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KRFG:OneCustomerMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:SalesRevenueNetMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-10-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="AsOf2023-12-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KRFG:OneCustomerMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:SalesRevenueNetMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="From2023-04-012023-12-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KRFG:OneCustomerMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:SalesRevenueNetMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-04-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="From2022-04-012022-12-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KRFG:OneCustomerMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:SalesRevenueNetMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-04-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="AsOf2022-12-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KRFG:OneCustomerMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:SalesRevenueNetMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-12-31 </instant>
</period>
</context>
<context id="From2023-10-012023-12-31_custom_OneVendorMember_custom_CostOfRevenueMember_us-gaap_CustomerConcentrationRiskMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KRFG:OneVendorMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> KRFG:CostOfRevenueMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-10-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="AsOf2023-12-31_custom_OneVendorMember_custom_CostOfRevenueMember_us-gaap_CustomerConcentrationRiskMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KRFG:OneVendorMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> KRFG:CostOfRevenueMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="From2023-04-012023-12-31_custom_OneVendorMember_custom_CostOfRevenueMember_us-gaap_CustomerConcentrationRiskMember">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0000774415 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KRFG:OneVendorMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> KRFG:CostOfRevenueMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-04-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<unit id="USD">
<measure> iso4217:USD </measure>
</unit>
<unit id="Shares">
<measure> shares </measure>
</unit>
<unit id="USDPShares">
<divide>
<unitNumerator>
<measure> iso4217:USD </measure>
</unitNumerator>
<unitDenominator>
<measure> shares </measure>
</unitDenominator>
</divide>
</unit>
<unit id="Pure">
<measure> pure </measure>
</unit>
<dei:AmendmentFlag contextRef="From2023-04-01to2023-12-31" id="ixv-7340"> false </dei:AmendmentFlag>
<dei:CurrentFiscalYearEndDate contextRef="From2023-04-01to2023-12-31" id="ixv-7341"> --03-31 </dei:CurrentFiscalYearEndDate>
<dei:DocumentFiscalYearFocus contextRef="From2023-04-01to2023-12-31" id="ixv-7342"> 2024 </dei:DocumentFiscalYearFocus>
<dei:DocumentFiscalPeriodFocus contextRef="From2023-04-01to2023-12-31" id="ixv-7343"> Q3 </dei:DocumentFiscalPeriodFocus>
<dei:EntityCentralIndexKey contextRef="From2023-04-01to2023-12-31" id="ixv-7344"> 0000774415 </dei:EntityCentralIndexKey>
<us-gaap:CommitmentsAndContingencies contextRef="AsOf2023-12-31" id="xdx2ixbrl0110" unitRef="USD" xsi:nil="true"/>
<us-gaap:CommitmentsAndContingencies contextRef="AsOf2023-03-31" id="xdx2ixbrl0111" unitRef="USD" xsi:nil="true"/>
<KRFG:CommitmentSharesIssuedForPrivatePlacement contextRef="From2022-04-012022-06-30_custom_PreferredStockSeriesCMember" id="xdx2ixbrl0465" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2022-04-012022-06-30_custom_PreferredStockSeriesCMember" id="xdx2ixbrl0470" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0471" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2022-04-012022-06-30_custom_PreferredStockSeriesCMember" id="xdx2ixbrl0473" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0474" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="From2022-07-012022-09-30_custom_PreferredStockSeriesCMember" id="xdx2ixbrl0483" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockRedeemedOrCalledDuringPeriodValue contextRef="From2022-07-012022-09-30_custom_PreferredStockSeriesCMember" id="xdx2ixbrl0488" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2022-07-012022-09-30_custom_PreferredStockSeriesCMember" id="xdx2ixbrl0493" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0494" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2022-07-012022-09-30_custom_PreferredStockSeriesCMember" id="xdx2ixbrl0496" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0497" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2022-10-012022-12-31_custom_PreferredStockSeriesCMember" id="xdx2ixbrl0506" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2022-10-012022-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0507" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2022-10-012022-12-31_custom_PreferredStockSeriesCMember" id="xdx2ixbrl0509" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2022-10-012022-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0510" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2023-04-012023-06-30_custom_PreferredStockSeriesCMember" id="xdx2ixbrl0526" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2023-04-012023-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0527" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2023-04-012023-06-30_custom_PreferredStockSeriesCMember" id="xdx2ixbrl0529" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2023-04-012023-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0530" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2023-07-012023-09-30_custom_PreferredStockSeriesCMember" id="xdx2ixbrl0539" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0540" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2023-07-012023-09-30_custom_PreferredStockSeriesCMember" id="xdx2ixbrl0542" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0543" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2023-10-012023-12-31_custom_PreferredStockSeriesCMember" id="xdx2ixbrl0552" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2023-10-012023-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0553" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2023-10-012023-12-31_custom_PreferredStockSeriesCMember" id="xdx2ixbrl0555" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2023-10-012023-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0556" unitRef="USD" xsi:nil="true"/>
<KRFG:CommitmentSharesIssuedForPrivatePlacement contextRef="From2022-04-012022-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0570" unitRef="USD" xsi:nil="true"/>
<KRFG:CommitmentSharesIssuedForPrivatePlacement contextRef="From2022-04-012022-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0571" unitRef="USD" xsi:nil="true"/>
<KRFG:CommitmentSharesIssuedForPrivatePlacement contextRef="From2022-04-012022-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0572" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2022-04-012022-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0575" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2022-04-012022-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0577" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2022-04-012022-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0580" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2022-04-012022-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0581" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="From2022-07-012022-09-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0591" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="From2022-07-012022-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0592" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockRedeemedOrCalledDuringPeriodValue contextRef="From2022-07-012022-09-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0596" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockRedeemedOrCalledDuringPeriodValue contextRef="From2022-07-012022-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0597" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockRedeemedOrCalledDuringPeriodValue contextRef="From2022-07-012022-09-30" id="xdx2ixbrl0598" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2022-07-012022-09-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0600" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2022-07-012022-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0602" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2022-07-012022-09-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0605" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2022-07-012022-09-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0606" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2022-10-012022-12-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0615" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2022-10-012022-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0617" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2022-10-012022-12-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0620" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2022-10-012022-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0621" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2023-04-012023-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0635" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2023-04-012023-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0637" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2023-04-012023-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0640" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2023-04-012023-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0641" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2023-07-012023-09-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0650" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2023-07-012023-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0652" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2023-07-012023-09-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0655" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2023-07-012023-09-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0656" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2023-10-012023-12-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0665" unitRef="USD" xsi:nil="true"/>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2023-10-012023-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0667" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2023-10-012023-12-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0670" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2023-10-012023-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0671" unitRef="USD" xsi:nil="true"/>
<dei:DocumentType contextRef="From2023-04-01to2023-12-31" id="ixv-8553"> 10-Q </dei:DocumentType>
<dei:DocumentQuarterlyReport contextRef="From2023-04-01to2023-12-31" id="ixv-8554"> true </dei:DocumentQuarterlyReport>
<dei:DocumentPeriodEndDate contextRef="From2023-04-01to2023-12-31" id="ixv-8555"> 2023-12-31 </dei:DocumentPeriodEndDate>
<dei:DocumentTransitionReport contextRef="From2023-04-01to2023-12-31" id="ixv-8556"> false </dei:DocumentTransitionReport>
<dei:EntityFileNumber contextRef="From2023-04-01to2023-12-31" id="ixv-8557"> 000-56396 </dei:EntityFileNumber>
<dei:EntityRegistrantName contextRef="From2023-04-01to2023-12-31" id="ixv-8558"> KING RESOURCES, INC. </dei:EntityRegistrantName>
<dei:EntityIncorporationStateCountryCode contextRef="From2023-04-01to2023-12-31" id="ixv-8559"> DE </dei:EntityIncorporationStateCountryCode>
<dei:EntityTaxIdentificationNumber contextRef="From2023-04-01to2023-12-31" id="ixv-8560"> 13-3784149 </dei:EntityTaxIdentificationNumber>
<dei:EntityAddressAddressLine1 contextRef="From2023-04-01to2023-12-31" id="ixv-8561"> Unit 1813, 18/F </dei:EntityAddressAddressLine1>
<dei:EntityAddressAddressLine2 contextRef="From2023-04-01to2023-12-31" id="ixv-8562"> Fo Tan Industrial Centre </dei:EntityAddressAddressLine2>
<dei:EntityAddressAddressLine3 contextRef="From2023-04-01to2023-12-31" id="ixv-8563"> 26-28 Au Pui Wan Street </dei:EntityAddressAddressLine3>
<dei:EntityAddressCityOrTown contextRef="From2023-04-01to2023-12-31" id="ixv-8564"> Fo Tan </dei:EntityAddressCityOrTown>
<dei:EntityAddressCountry contextRef="From2023-04-01to2023-12-31" id="ixv-8565"> HK </dei:EntityAddressCountry>
<dei:EntityAddressPostalZipCode contextRef="From2023-04-01to2023-12-31" id="ixv-8566"> 00000 </dei:EntityAddressPostalZipCode>
<dei:CityAreaCode contextRef="From2023-04-01to2023-12-31" id="ixv-8567"> 852 </dei:CityAreaCode>
<dei:LocalPhoneNumber contextRef="From2023-04-01to2023-12-31" id="ixv-8568"> 3585 8905 </dei:LocalPhoneNumber>
<dei:EntityCurrentReportingStatus contextRef="From2023-04-01to2023-12-31" id="ixv-8569"> Yes </dei:EntityCurrentReportingStatus>
<dei:EntityInteractiveDataCurrent contextRef="From2023-04-01to2023-12-31" id="ixv-8570"> Yes </dei:EntityInteractiveDataCurrent>
<dei:EntityFilerCategory contextRef="From2023-04-01to2023-12-31" id="ixv-8571"> Non-accelerated Filer </dei:EntityFilerCategory>
<dei:EntitySmallBusiness contextRef="From2023-04-01to2023-12-31" id="ixv-8572"> true </dei:EntitySmallBusiness>
<dei:EntityEmergingGrowthCompany contextRef="From2023-04-01to2023-12-31" id="ixv-8573"> false </dei:EntityEmergingGrowthCompany>
<dei:EntityShellCompany contextRef="From2023-04-01to2023-12-31" id="ixv-8574"> false </dei:EntityShellCompany>
<dei:EntityCommonStockSharesOutstanding contextRef="AsOf2024-01-19" decimals="INF" id="ixv-8575" unitRef="Shares"> 5484167213 </dei:EntityCommonStockSharesOutstanding>
<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2023-12-31" decimals="0" id="ixv-8576" unitRef="USD"> 2029 </us-gaap:CashAndCashEquivalentsAtCarryingValue>
<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2023-03-31" decimals="0" id="ixv-8577" unitRef="USD"> 4911 </us-gaap:CashAndCashEquivalentsAtCarryingValue>
<us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2023-12-31" decimals="0" id="ixv-8578" unitRef="USD"> 3635 </us-gaap:AccountsReceivableNetCurrent>
<us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2023-03-31" decimals="0" id="ixv-8579" unitRef="USD"> 19078 </us-gaap:AccountsReceivableNetCurrent>
<us-gaap:DeferredFinanceCostsCurrentNet contextRef="AsOf2023-12-31" decimals="0" id="ixv-8580" unitRef="USD"> 402500 </us-gaap:DeferredFinanceCostsCurrentNet>
<us-gaap:DeferredFinanceCostsCurrentNet contextRef="AsOf2023-03-31" decimals="0" id="ixv-8581" unitRef="USD"> 402500 </us-gaap:DeferredFinanceCostsCurrentNet>
<us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="AsOf2023-12-31" decimals="0" id="ixv-8582" unitRef="USD"> 106377 </us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
<us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="AsOf2023-03-31" decimals="0" id="ixv-8583" unitRef="USD"> 114971 </us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
<KRFG:AmountDueFromRelatedParty contextRef="AsOf2023-12-31" decimals="0" id="ixv-8584" unitRef="USD"> 12185 </KRFG:AmountDueFromRelatedParty>
<KRFG:AmountDueFromRelatedParty contextRef="AsOf2023-03-31" decimals="0" id="ixv-8585" unitRef="USD"> 0 </KRFG:AmountDueFromRelatedParty>
<us-gaap:AssetsCurrent contextRef="AsOf2023-12-31" decimals="0" id="ixv-8586" unitRef="USD"> 526726 </us-gaap:AssetsCurrent>
<us-gaap:AssetsCurrent contextRef="AsOf2023-03-31" decimals="0" id="ixv-8587" unitRef="USD"> 541460 </us-gaap:AssetsCurrent>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2023-12-31" decimals="0" id="ixv-8588" unitRef="USD"> 3177 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2023-03-31" decimals="0" id="ixv-8589" unitRef="USD"> 5095 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:OperatingLeaseRightOfUseAsset contextRef="AsOf2023-12-31" decimals="0" id="ixv-8590" unitRef="USD"> 3288 </us-gaap:OperatingLeaseRightOfUseAsset>
<us-gaap:OperatingLeaseRightOfUseAsset contextRef="AsOf2023-03-31" decimals="0" id="ixv-8591" unitRef="USD"> 32705 </us-gaap:OperatingLeaseRightOfUseAsset>
<us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="AsOf2023-12-31" decimals="0" id="ixv-8592" unitRef="USD"> 11636 </us-gaap:IntangibleAssetsNetExcludingGoodwill>
<us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="AsOf2023-03-31" decimals="0" id="ixv-8593" unitRef="USD"> 14937 </us-gaap:IntangibleAssetsNetExcludingGoodwill>
<us-gaap:DeferredFinanceCostsNoncurrentNet contextRef="AsOf2023-12-31" decimals="0" id="ixv-8594" unitRef="USD"> 193424 </us-gaap:DeferredFinanceCostsNoncurrentNet>
<us-gaap:DeferredFinanceCostsNoncurrentNet contextRef="AsOf2023-03-31" decimals="0" id="ixv-8595" unitRef="USD"> 495299 </us-gaap:DeferredFinanceCostsNoncurrentNet>
<us-gaap:AssetsNoncurrent contextRef="AsOf2023-12-31" decimals="0" id="ixv-8596" unitRef="USD"> 211525 </us-gaap:AssetsNoncurrent>
<us-gaap:AssetsNoncurrent contextRef="AsOf2023-03-31" decimals="0" id="ixv-8597" unitRef="USD"> 548036 </us-gaap:AssetsNoncurrent>
<us-gaap:Assets contextRef="AsOf2023-12-31" decimals="0" id="ixv-8598" unitRef="USD"> 738251 </us-gaap:Assets>
<us-gaap:Assets contextRef="AsOf2023-03-31" decimals="0" id="ixv-8599" unitRef="USD"> 1089496 </us-gaap:Assets>
<us-gaap:AccountsPayableCurrent contextRef="AsOf2023-12-31" decimals="0" id="ixv-8600" unitRef="USD"> 102698 </us-gaap:AccountsPayableCurrent>
<us-gaap:AccountsPayableCurrent contextRef="AsOf2023-03-31" decimals="0" id="ixv-8601" unitRef="USD"> 0 </us-gaap:AccountsPayableCurrent>
<us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent contextRef="AsOf2023-12-31" decimals="0" id="ixv-8602" unitRef="USD"> 171402 </us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent>
<us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent contextRef="AsOf2023-03-31" decimals="0" id="ixv-8603" unitRef="USD"> 253942 </us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent>
<us-gaap:AccruedProfessionalFeesCurrent contextRef="AsOf2023-12-31" decimals="0" id="ixv-8604" unitRef="USD"> 300000 </us-gaap:AccruedProfessionalFeesCurrent>
<us-gaap:AccruedProfessionalFeesCurrent contextRef="AsOf2023-03-31" decimals="0" id="ixv-8605" unitRef="USD"> 300000 </us-gaap:AccruedProfessionalFeesCurrent>
<us-gaap:CustomerAdvancesCurrent contextRef="AsOf2023-12-31" decimals="0" id="ixv-8606" unitRef="USD"> 288161 </us-gaap:CustomerAdvancesCurrent>
<us-gaap:CustomerAdvancesCurrent contextRef="AsOf2023-03-31" decimals="0" id="ixv-8607" unitRef="USD"> 286639 </us-gaap:CustomerAdvancesCurrent>
<KRFG:AmountsDueToRelatedParties contextRef="AsOf2023-12-31" decimals="0" id="ixv-8608" unitRef="USD"> 2097105 </KRFG:AmountsDueToRelatedParties>
<KRFG:AmountsDueToRelatedParties contextRef="AsOf2023-03-31" decimals="0" id="ixv-8609" unitRef="USD"> 1848612 </KRFG:AmountsDueToRelatedParties>
<us-gaap:OperatingLeaseLiabilityCurrent contextRef="AsOf2023-12-31" decimals="0" id="ixv-8610" unitRef="USD"> 3444 </us-gaap:OperatingLeaseLiabilityCurrent>
<us-gaap:OperatingLeaseLiabilityCurrent contextRef="AsOf2023-03-31" decimals="0" id="ixv-8611" unitRef="USD"> 33638 </us-gaap:OperatingLeaseLiabilityCurrent>
<us-gaap:LiabilitiesCurrent contextRef="AsOf2023-12-31" decimals="0" id="ixv-8612" unitRef="USD"> 2962810 </us-gaap:LiabilitiesCurrent>
<us-gaap:LiabilitiesCurrent contextRef="AsOf2023-03-31" decimals="0" id="ixv-8613" unitRef="USD"> 2722831 </us-gaap:LiabilitiesCurrent>
<us-gaap:Liabilities contextRef="AsOf2023-12-31" decimals="0" id="ixv-8614" unitRef="USD"> 2962810 </us-gaap:Liabilities>
<us-gaap:Liabilities contextRef="AsOf2023-03-31" decimals="0" id="ixv-8615" unitRef="USD"> 2722831 </us-gaap:Liabilities>
<us-gaap:PreferredStockParOrStatedValuePerShare contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember" decimals="INF" id="ixv-8616" unitRef="USDPShares"> 0.001 </us-gaap:PreferredStockParOrStatedValuePerShare>
<us-gaap:PreferredStockParOrStatedValuePerShare contextRef="AsOf2023-03-31_us-gaap_PreferredStockMember" decimals="INF" id="ixv-8617" unitRef="USDPShares"> 0.001 </us-gaap:PreferredStockParOrStatedValuePerShare>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember" decimals="INF" id="ixv-8618" unitRef="Shares"> 85000000 </us-gaap:PreferredStockSharesAuthorized>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2023-03-31_us-gaap_PreferredStockMember" decimals="INF" id="ixv-8619" unitRef="Shares"> 85000000 </us-gaap:PreferredStockSharesAuthorized>
<KRFG:PreferredStockSharesAuthorizedUndesignated contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember" decimals="INF" id="ixv-8620" unitRef="Shares"> 15000000 </KRFG:PreferredStockSharesAuthorizedUndesignated>
<KRFG:PreferredStockSharesAuthorizedUndesignated contextRef="AsOf2023-03-31_us-gaap_PreferredStockMember" decimals="INF" id="ixv-8621" unitRef="Shares"> 15000000 </KRFG:PreferredStockSharesAuthorizedUndesignated>
<us-gaap:PreferredStockValue contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember" decimals="0" id="ixv-8622" unitRef="USD"> 0 </us-gaap:PreferredStockValue>
<us-gaap:PreferredStockValue contextRef="AsOf2023-03-31_us-gaap_PreferredStockMember" decimals="0" id="ixv-8623" unitRef="USD"> 0 </us-gaap:PreferredStockValue>
<us-gaap:PreferredStockParOrStatedValuePerShare contextRef="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" id="ixv-8624" unitRef="USDPShares"> 0.0001 </us-gaap:PreferredStockParOrStatedValuePerShare>
<us-gaap:PreferredStockParOrStatedValuePerShare contextRef="AsOf2023-03-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" id="ixv-8625" unitRef="USDPShares"> 0.0001 </us-gaap:PreferredStockParOrStatedValuePerShare>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" id="ixv-8626" unitRef="Shares"> 10000000 </us-gaap:PreferredStockSharesAuthorized>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2023-03-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" id="ixv-8627" unitRef="Shares"> 10000000 </us-gaap:PreferredStockSharesAuthorized>
<us-gaap:PreferredStockSharesIssued contextRef="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" id="ixv-8628" unitRef="Shares"> 0 </us-gaap:PreferredStockSharesIssued>
<us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" id="ixv-8629" unitRef="Shares"> 0 </us-gaap:PreferredStockSharesOutstanding>
<us-gaap:PreferredStockSharesIssued contextRef="AsOf2023-03-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" id="ixv-8630" unitRef="Shares"> 0 </us-gaap:PreferredStockSharesIssued>
<us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2023-03-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" id="ixv-8631" unitRef="Shares"> 0 </us-gaap:PreferredStockSharesOutstanding>
<us-gaap:PreferredStockValue contextRef="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember" decimals="0" id="ixv-8632" unitRef="USD"> 0 </us-gaap:PreferredStockValue>
<us-gaap:PreferredStockValue contextRef="AsOf2023-03-31_us-gaap_SeriesAPreferredStockMember" decimals="0" id="ixv-8633" unitRef="USD"> 0 </us-gaap:PreferredStockValue>
<us-gaap:PreferredStockParOrStatedValuePerShare contextRef="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember" decimals="INF" id="ixv-8634" unitRef="USDPShares"> 0.001 </us-gaap:PreferredStockParOrStatedValuePerShare>
<us-gaap:PreferredStockParOrStatedValuePerShare contextRef="AsOf2023-03-31_us-gaap_SeriesBPreferredStockMember" decimals="INF" id="ixv-8635" unitRef="USDPShares"> 0.001 </us-gaap:PreferredStockParOrStatedValuePerShare>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember" decimals="INF" id="ixv-8636" unitRef="Shares"> 10000000 </us-gaap:PreferredStockSharesAuthorized>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2023-03-31_us-gaap_SeriesBPreferredStockMember" decimals="INF" id="ixv-8637" unitRef="Shares"> 10000000 </us-gaap:PreferredStockSharesAuthorized>
<us-gaap:PreferredStockSharesIssued contextRef="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember" decimals="INF" id="ixv-8638" unitRef="Shares"> 0 </us-gaap:PreferredStockSharesIssued>
<us-gaap:PreferredStockSharesIssued contextRef="AsOf2023-03-31_us-gaap_SeriesBPreferredStockMember" decimals="INF" id="ixv-8639" unitRef="Shares"> 0 </us-gaap:PreferredStockSharesIssued>
<us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember" decimals="INF" id="ixv-8640" unitRef="Shares"> 0 </us-gaap:PreferredStockSharesOutstanding>
<us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2023-03-31_us-gaap_SeriesBPreferredStockMember" decimals="INF" id="ixv-8641" unitRef="Shares"> 0 </us-gaap:PreferredStockSharesOutstanding>
<us-gaap:PreferredStockValue contextRef="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember" decimals="0" id="ixv-8642" unitRef="USD"> 0 </us-gaap:PreferredStockValue>
<us-gaap:PreferredStockValue contextRef="AsOf2023-03-31_us-gaap_SeriesBPreferredStockMember" decimals="0" id="ixv-8643" unitRef="USD"> 0 </us-gaap:PreferredStockValue>
<us-gaap:PreferredStockParOrStatedValuePerShare contextRef="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember" decimals="INF" id="ixv-8644" unitRef="USDPShares"> 0.001 </us-gaap:PreferredStockParOrStatedValuePerShare>
<us-gaap:PreferredStockParOrStatedValuePerShare contextRef="AsOf2023-03-31_us-gaap_SeriesCPreferredStockMember" decimals="INF" id="ixv-8645" unitRef="USDPShares"> 0.001 </us-gaap:PreferredStockParOrStatedValuePerShare>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember" decimals="INF" id="ixv-8646" unitRef="Shares"> 50000000 </us-gaap:PreferredStockSharesAuthorized>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2023-03-31_us-gaap_SeriesCPreferredStockMember" decimals="INF" id="ixv-8647" unitRef="Shares"> 50000000 </us-gaap:PreferredStockSharesAuthorized>
<us-gaap:PreferredStockSharesIssued contextRef="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember" decimals="INF" id="ixv-8648" unitRef="Shares"> 30000000 </us-gaap:PreferredStockSharesIssued>
<us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember" decimals="INF" id="ixv-8649" unitRef="Shares"> 30000000 </us-gaap:PreferredStockSharesOutstanding>
<us-gaap:PreferredStockSharesIssued contextRef="AsOf2023-03-31_us-gaap_SeriesCPreferredStockMember" decimals="INF" id="ixv-8650" unitRef="Shares"> 30000000 </us-gaap:PreferredStockSharesIssued>
<us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2023-03-31_us-gaap_SeriesCPreferredStockMember" decimals="INF" id="ixv-8651" unitRef="Shares"> 30000000 </us-gaap:PreferredStockSharesOutstanding>
<us-gaap:PreferredStockValue contextRef="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember" decimals="0" id="ixv-8652" unitRef="USD"> 30000 </us-gaap:PreferredStockValue>
<us-gaap:PreferredStockValue contextRef="AsOf2023-03-31_us-gaap_SeriesCPreferredStockMember" decimals="0" id="ixv-8653" unitRef="USD"> 30000 </us-gaap:PreferredStockValue>
<us-gaap:CommonStockParOrStatedValuePerShare contextRef="AsOf2023-12-31" decimals="INF" id="ixv-8654" unitRef="USDPShares"> 0.001 </us-gaap:CommonStockParOrStatedValuePerShare>
<us-gaap:CommonStockParOrStatedValuePerShare contextRef="AsOf2023-03-31" decimals="INF" id="ixv-8655" unitRef="USDPShares"> 0.001 </us-gaap:CommonStockParOrStatedValuePerShare>
<us-gaap:CommonStockSharesAuthorized contextRef="AsOf2023-12-31" decimals="INF" id="ixv-8656" unitRef="Shares"> 6000000000 </us-gaap:CommonStockSharesAuthorized>
<us-gaap:CommonStockSharesAuthorized contextRef="AsOf2023-03-31" decimals="INF" id="ixv-8657" unitRef="Shares"> 6000000000 </us-gaap:CommonStockSharesAuthorized>
<us-gaap:CommonStockSharesIssued contextRef="AsOf2023-12-31" decimals="INF" id="ixv-8658" unitRef="Shares"> 5484167213 </us-gaap:CommonStockSharesIssued>
<us-gaap:CommonStockSharesOutstanding contextRef="AsOf2023-12-31" decimals="INF" id="ixv-8659" unitRef="Shares"> 5484167213 </us-gaap:CommonStockSharesOutstanding>
<us-gaap:CommonStockSharesOutstanding contextRef="AsOf2023-03-31" decimals="INF" id="ixv-8660" unitRef="Shares"> 5484167213 </us-gaap:CommonStockSharesOutstanding>
<us-gaap:CommonStockValue contextRef="AsOf2023-12-31" decimals="0" id="ixv-8661" unitRef="USD"> 5484167 </us-gaap:CommonStockValue>
<us-gaap:CommonStockValue contextRef="AsOf2023-03-31" decimals="0" id="ixv-8662" unitRef="USD"> 5484167 </us-gaap:CommonStockValue>
<us-gaap:AdditionalPaidInCapital contextRef="AsOf2023-12-31" decimals="0" id="ixv-8663" unitRef="USD"> 731135 </us-gaap:AdditionalPaidInCapital>
<us-gaap:AdditionalPaidInCapital contextRef="AsOf2023-03-31" decimals="0" id="ixv-8664" unitRef="USD"> 731135 </us-gaap:AdditionalPaidInCapital>
<us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="AsOf2023-12-31" decimals="0" id="ixv-8665" unitRef="USD"> -5180 </us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
<us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="AsOf2023-03-31" decimals="0" id="ixv-8666" unitRef="USD"> 5364 </us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
<us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2023-12-31" decimals="0" id="ixv-8667" unitRef="USD"> -8464681 </us-gaap:RetainedEarningsAccumulatedDeficit>
<us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2023-03-31" decimals="0" id="ixv-8668" unitRef="USD"> -7884001 </us-gaap:RetainedEarningsAccumulatedDeficit>
<us-gaap:StockholdersEquity contextRef="AsOf2023-12-31" decimals="0" id="ixv-8669" unitRef="USD"> -2224559 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2023-03-31" decimals="0" id="ixv-8670" unitRef="USD"> -1633335 </us-gaap:StockholdersEquity>
<us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2023-12-31" decimals="0" id="ixv-8671" unitRef="USD"> 738251 </us-gaap:LiabilitiesAndStockholdersEquity>
<us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2023-03-31" decimals="0" id="ixv-8672" unitRef="USD"> 1089496 </us-gaap:LiabilitiesAndStockholdersEquity>
<us-gaap:Revenues contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8673" unitRef="USD"> 19193 </us-gaap:Revenues>
<us-gaap:Revenues contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8674" unitRef="USD"> 7391 </us-gaap:Revenues>
<us-gaap:Revenues contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8675" unitRef="USD"> 51116 </us-gaap:Revenues>
<us-gaap:Revenues contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8676" unitRef="USD"> 169580 </us-gaap:Revenues>
<us-gaap:CostOfRevenue contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8677" unitRef="USD"> 11515 </us-gaap:CostOfRevenue>
<us-gaap:CostOfRevenue contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8678" unitRef="USD"> 5709 </us-gaap:CostOfRevenue>
<us-gaap:CostOfRevenue contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8679" unitRef="USD"> 30669 </us-gaap:CostOfRevenue>
<us-gaap:CostOfRevenue contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8680" unitRef="USD"> 24829 </us-gaap:CostOfRevenue>
<us-gaap:GrossProfit contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8681" unitRef="USD"> 7678 </us-gaap:GrossProfit>
<us-gaap:GrossProfit contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8682" unitRef="USD"> 1682 </us-gaap:GrossProfit>
<us-gaap:GrossProfit contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8683" unitRef="USD"> 20447 </us-gaap:GrossProfit>
<us-gaap:GrossProfit contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8684" unitRef="USD"> 144751 </us-gaap:GrossProfit>
<us-gaap:ResearchAndDevelopmentExpense contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8685" unitRef="USD"> 59 </us-gaap:ResearchAndDevelopmentExpense>
<us-gaap:ResearchAndDevelopmentExpense contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8686" unitRef="USD"> 26443 </us-gaap:ResearchAndDevelopmentExpense>
<us-gaap:ResearchAndDevelopmentExpense contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8687" unitRef="USD"> 76340 </us-gaap:ResearchAndDevelopmentExpense>
<us-gaap:ResearchAndDevelopmentExpense contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8688" unitRef="USD"> 260599 </us-gaap:ResearchAndDevelopmentExpense>
<us-gaap:SellingAndMarketingExpense contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8689" unitRef="USD"> 0 </us-gaap:SellingAndMarketingExpense>
<us-gaap:SellingAndMarketingExpense contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8690" unitRef="USD"> 5141 </us-gaap:SellingAndMarketingExpense>
<us-gaap:SellingAndMarketingExpense contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8691" unitRef="USD"> 3428 </us-gaap:SellingAndMarketingExpense>
<us-gaap:SellingAndMarketingExpense contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8692" unitRef="USD"> 353049 </us-gaap:SellingAndMarketingExpense>
<us-gaap:GeneralAndAdministrativeExpense contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8693" unitRef="USD"> 36787 </us-gaap:GeneralAndAdministrativeExpense>
<us-gaap:GeneralAndAdministrativeExpense contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8694" unitRef="USD"> 113233 </us-gaap:GeneralAndAdministrativeExpense>
<us-gaap:GeneralAndAdministrativeExpense contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8695" unitRef="USD"> 219345 </us-gaap:GeneralAndAdministrativeExpense>
<us-gaap:GeneralAndAdministrativeExpense contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8696" unitRef="USD"> 408630 </us-gaap:GeneralAndAdministrativeExpense>
<us-gaap:OperatingExpenses contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8697" unitRef="USD"> 36846 </us-gaap:OperatingExpenses>
<us-gaap:OperatingExpenses contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8698" unitRef="USD"> 144817 </us-gaap:OperatingExpenses>
<us-gaap:OperatingExpenses contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8699" unitRef="USD"> 299113 </us-gaap:OperatingExpenses>
<us-gaap:OperatingExpenses contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8700" unitRef="USD"> 1022278 </us-gaap:OperatingExpenses>
<us-gaap:OperatingIncomeLoss contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8701" unitRef="USD"> -29168 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8702" unitRef="USD"> -143135 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8703" unitRef="USD"> -278666 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8704" unitRef="USD"> -877527 </us-gaap:OperatingIncomeLoss>
<us-gaap:OtherNonoperatingIncome contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8705" unitRef="USD"> 0 </us-gaap:OtherNonoperatingIncome>
<us-gaap:OtherNonoperatingIncome contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8706" unitRef="USD"> 927 </us-gaap:OtherNonoperatingIncome>
<us-gaap:OtherNonoperatingIncome contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8707" unitRef="USD"> 0 </us-gaap:OtherNonoperatingIncome>
<us-gaap:OtherNonoperatingIncome contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8708" unitRef="USD"> 9185 </us-gaap:OtherNonoperatingIncome>
<us-gaap:InterestAndOtherIncome contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8709" unitRef="USD"> 1 </us-gaap:InterestAndOtherIncome>
<us-gaap:InterestAndOtherIncome contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8710" unitRef="USD"> 1 </us-gaap:InterestAndOtherIncome>
<us-gaap:InterestAndOtherIncome contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8711" unitRef="USD"> 5 </us-gaap:InterestAndOtherIncome>
<us-gaap:InterestAndOtherIncome contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8712" unitRef="USD"> 1 </us-gaap:InterestAndOtherIncome>
<us-gaap:InterestExpenseOther contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8713" unitRef="USD"> 100681 </us-gaap:InterestExpenseOther>
<us-gaap:InterestExpenseOther contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8714" unitRef="USD"> 43750 </us-gaap:InterestExpenseOther>
<us-gaap:InterestExpenseOther contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8715" unitRef="USD"> 302019 </us-gaap:InterestExpenseOther>
<us-gaap:InterestExpenseOther contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8716" unitRef="USD"> 90903 </us-gaap:InterestExpenseOther>
<us-gaap:GoodwillImpairmentLoss contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8717" unitRef="USD"> -0 </us-gaap:GoodwillImpairmentLoss>
<us-gaap:GoodwillImpairmentLoss contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8718" unitRef="USD"> -0 </us-gaap:GoodwillImpairmentLoss>
<us-gaap:GoodwillImpairmentLoss contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8719" unitRef="USD"> -0 </us-gaap:GoodwillImpairmentLoss>
<us-gaap:GoodwillImpairmentLoss contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8720" unitRef="USD"> 750 </us-gaap:GoodwillImpairmentLoss>
<us-gaap:NonoperatingIncomeExpense contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8721" unitRef="USD"> -100680 </us-gaap:NonoperatingIncomeExpense>
<us-gaap:NonoperatingIncomeExpense contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8722" unitRef="USD"> -42822 </us-gaap:NonoperatingIncomeExpense>
<us-gaap:NonoperatingIncomeExpense contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8723" unitRef="USD"> -302014 </us-gaap:NonoperatingIncomeExpense>
<us-gaap:NonoperatingIncomeExpense contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8724" unitRef="USD"> -82467 </us-gaap:NonoperatingIncomeExpense>
<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8725" unitRef="USD"> -129848 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8726" unitRef="USD"> -185957 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8727" unitRef="USD"> -580680 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8728" unitRef="USD"> -959994 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
<us-gaap:IncomeTaxExpenseBenefit contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8729" unitRef="USD"> 0 </us-gaap:IncomeTaxExpenseBenefit>
<us-gaap:IncomeTaxExpenseBenefit contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8730" unitRef="USD"> 0 </us-gaap:IncomeTaxExpenseBenefit>
<us-gaap:IncomeTaxExpenseBenefit contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8731" unitRef="USD"> 0 </us-gaap:IncomeTaxExpenseBenefit>
<us-gaap:IncomeTaxExpenseBenefit contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8732" unitRef="USD"> 0 </us-gaap:IncomeTaxExpenseBenefit>
<us-gaap:NetIncomeLoss contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8733" unitRef="USD"> -129848 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8734" unitRef="USD"> -185957 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8735" unitRef="USD"> -580680 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8736" unitRef="USD"> -959994 </us-gaap:NetIncomeLoss>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8737" unitRef="USD"> -5865 </us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8738" unitRef="USD"> -10210 </us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8739" unitRef="USD"> -10544 </us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8740" unitRef="USD"> -3266 </us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
<us-gaap:ComprehensiveIncomeNetOfTax contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8741" unitRef="USD"> -135713 </us-gaap:ComprehensiveIncomeNetOfTax>
<us-gaap:ComprehensiveIncomeNetOfTax contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8742" unitRef="USD"> -196167 </us-gaap:ComprehensiveIncomeNetOfTax>
<us-gaap:ComprehensiveIncomeNetOfTax contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8743" unitRef="USD"> -591224 </us-gaap:ComprehensiveIncomeNetOfTax>
<us-gaap:ComprehensiveIncomeNetOfTax contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8744" unitRef="USD"> -963260 </us-gaap:ComprehensiveIncomeNetOfTax>
<us-gaap:EarningsPerShareBasic contextRef="From2023-10-012023-12-31" decimals="INF" id="ixv-8745" unitRef="USDPShares"> -0.00 </us-gaap:EarningsPerShareBasic>
<us-gaap:EarningsPerShareBasic contextRef="From2022-10-012022-12-31" decimals="INF" id="ixv-8746" unitRef="USDPShares"> -0.00 </us-gaap:EarningsPerShareBasic>
<us-gaap:EarningsPerShareBasic contextRef="From2023-04-01to2023-12-31" decimals="INF" id="ixv-8747" unitRef="USDPShares"> -0.00 </us-gaap:EarningsPerShareBasic>
<us-gaap:EarningsPerShareBasic contextRef="From2022-04-012022-12-31" decimals="INF" id="ixv-8748" unitRef="USDPShares"> -0.00 </us-gaap:EarningsPerShareBasic>
<us-gaap:EarningsPerShareDiluted contextRef="From2023-10-012023-12-31" decimals="INF" id="ixv-8749" unitRef="USDPShares"> -0.00 </us-gaap:EarningsPerShareDiluted>
<us-gaap:EarningsPerShareDiluted contextRef="From2022-10-012022-12-31" decimals="INF" id="ixv-8750" unitRef="USDPShares"> -0.00 </us-gaap:EarningsPerShareDiluted>
<us-gaap:EarningsPerShareDiluted contextRef="From2023-04-01to2023-12-31" decimals="INF" id="ixv-8751" unitRef="USDPShares"> -0.00 </us-gaap:EarningsPerShareDiluted>
<us-gaap:EarningsPerShareDiluted contextRef="From2022-04-012022-12-31" decimals="INF" id="ixv-8752" unitRef="USDPShares"> -0.00 </us-gaap:EarningsPerShareDiluted>
<us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="From2023-10-012023-12-31" decimals="INF" id="ixv-8753" unitRef="Shares"> 5484167213 </us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
<us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="From2022-10-012022-12-31" decimals="INF" id="ixv-8754" unitRef="Shares"> 5484167213 </us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
<us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="From2023-04-01to2023-12-31" decimals="INF" id="ixv-8755" unitRef="Shares"> 5484167213 </us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
<us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="From2022-04-012022-12-31" decimals="INF" id="ixv-8756" unitRef="Shares"> 5248165102 </us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
<us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="From2023-10-012023-12-31" decimals="INF" id="ixv-8757" unitRef="Shares"> 8484167213 </us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
<us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="From2022-10-012022-12-31" decimals="INF" id="ixv-8758" unitRef="Shares"> 8484167213 </us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
<us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="From2023-04-01to2023-12-31" decimals="INF" id="ixv-8759" unitRef="Shares"> 8484167213 </us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
<us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="From2022-04-012022-12-31" decimals="INF" id="ixv-8760" unitRef="Shares"> 8248165102 </us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
<us-gaap:NetIncomeLoss contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8761" unitRef="USD"> -580680 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8762" unitRef="USD"> -959994 </us-gaap:NetIncomeLoss>
<us-gaap:OtherDepreciationAndAmortization contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8763" unitRef="USD"> 1941 </us-gaap:OtherDepreciationAndAmortization>
<us-gaap:OtherDepreciationAndAmortization contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8764" unitRef="USD"> 1674 </us-gaap:OtherDepreciationAndAmortization>
<us-gaap:OperatingLeasesIncomeStatementDepreciationExpenseOnPropertySubjectToOrHeldForLease contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8765" unitRef="USD"> 29526 </us-gaap:OperatingLeasesIncomeStatementDepreciationExpenseOnPropertySubjectToOrHeldForLease>
<us-gaap:OperatingLeasesIncomeStatementDepreciationExpenseOnPropertySubjectToOrHeldForLease contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8766" unitRef="USD"> 29476 </us-gaap:OperatingLeasesIncomeStatementDepreciationExpenseOnPropertySubjectToOrHeldForLease>
<us-gaap:AmortizationOfIntangibleAssets contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8767" unitRef="USD"> 3373 </us-gaap:AmortizationOfIntangibleAssets>
<us-gaap:AmortizationOfIntangibleAssets contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8768" unitRef="USD"> 3368 </us-gaap:AmortizationOfIntangibleAssets>
<us-gaap:IncreaseDecreaseInOperatingLeaseLiability contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8769" unitRef="USD"> 747 </us-gaap:IncreaseDecreaseInOperatingLeaseLiability>
<us-gaap:IncreaseDecreaseInOperatingLeaseLiability contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8770" unitRef="USD"> 2186 </us-gaap:IncreaseDecreaseInOperatingLeaseLiability>
<us-gaap:OtherAmortizationOfDeferredCharges contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8771" unitRef="USD"> 301875 </us-gaap:OtherAmortizationOfDeferredCharges>
<us-gaap:OtherAmortizationOfDeferredCharges contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8772" unitRef="USD"> 90903 </us-gaap:OtherAmortizationOfDeferredCharges>
<us-gaap:IssuanceOfStockAndWarrantsForServicesOrClaims contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8773" unitRef="USD"> 0 </us-gaap:IssuanceOfStockAndWarrantsForServicesOrClaims>
<us-gaap:IssuanceOfStockAndWarrantsForServicesOrClaims contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8774" unitRef="USD"> 200000 </us-gaap:IssuanceOfStockAndWarrantsForServicesOrClaims>
<us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8775" unitRef="USD"> -15443 </us-gaap:IncreaseDecreaseInAccountsReceivable>
<us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8776" unitRef="USD"> 1516 </us-gaap:IncreaseDecreaseInAccountsReceivable>
<us-gaap:IncreaseDecreaseInInventories contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8777" unitRef="USD"> -0 </us-gaap:IncreaseDecreaseInInventories>
<us-gaap:IncreaseDecreaseInInventories contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8778" unitRef="USD"> 16561 </us-gaap:IncreaseDecreaseInInventories>
<KRFG:IncreaseDecreasePrepaymentForGgoods contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8779" unitRef="USD"> -0 </KRFG:IncreaseDecreasePrepaymentForGgoods>
<KRFG:IncreaseDecreasePrepaymentForGgoods contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8780" unitRef="USD"> 80788 </KRFG:IncreaseDecreasePrepaymentForGgoods>
<us-gaap:IncreaseDecreaseInPrepaidExpense contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8781" unitRef="USD"> -8594 </us-gaap:IncreaseDecreaseInPrepaidExpense>
<us-gaap:IncreaseDecreaseInPrepaidExpense contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8782" unitRef="USD"> -16688 </us-gaap:IncreaseDecreaseInPrepaidExpense>
<us-gaap:IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8783" unitRef="USD"> -82540 </us-gaap:IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities>
<us-gaap:IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8784" unitRef="USD"> 290408 </us-gaap:IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities>
<us-gaap:IncreaseDecreaseInAccountsPayable contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8785" unitRef="USD"> 102698 </us-gaap:IncreaseDecreaseInAccountsPayable>
<us-gaap:IncreaseDecreaseInAccountsPayable contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8786" unitRef="USD"> 243 </us-gaap:IncreaseDecreaseInAccountsPayable>
<KRFG:IncreaseDecreaseInAccruedConsultingAndServiceFees contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8787" unitRef="USD"> 0 </KRFG:IncreaseDecreaseInAccruedConsultingAndServiceFees>
<KRFG:IncreaseDecreaseInAccruedConsultingAndServiceFees contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8788" unitRef="USD"> 300000 </KRFG:IncreaseDecreaseInAccruedConsultingAndServiceFees>
<KRFG:IncreaseDecreaseInRightofuseAssetsAndLeaseLiabilities contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8789" unitRef="USD"> 20702 </KRFG:IncreaseDecreaseInRightofuseAssetsAndLeaseLiabilities>
<KRFG:IncreaseDecreaseInRightofuseAssetsAndLeaseLiabilities contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8790" unitRef="USD"> -0 </KRFG:IncreaseDecreaseInRightofuseAssetsAndLeaseLiabilities>
<us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8791" unitRef="USD"> -219725 </us-gaap:NetCashProvidedByUsedInOperatingActivities>
<us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8792" unitRef="USD"> -123913 </us-gaap:NetCashProvidedByUsedInOperatingActivities>
<us-gaap:PaymentsToAcquireOilAndGasPropertyAndEquipment contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8793" unitRef="USD"> -0 </us-gaap:PaymentsToAcquireOilAndGasPropertyAndEquipment>
<us-gaap:PaymentsToAcquireOilAndGasPropertyAndEquipment contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8794" unitRef="USD"> 2228 </us-gaap:PaymentsToAcquireOilAndGasPropertyAndEquipment>
<us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8795" unitRef="USD"> 0 </us-gaap:NetCashProvidedByUsedInInvestingActivities>
<us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8796" unitRef="USD"> -2228 </us-gaap:NetCashProvidedByUsedInInvestingActivities>
<KRFG:RepaymentOfLeaseLiabilities contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8797" unitRef="USD"> -0 </KRFG:RepaymentOfLeaseLiabilities>
<KRFG:RepaymentOfLeaseLiabilities contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8798" unitRef="USD"> 28928 </KRFG:RepaymentOfLeaseLiabilities>
<us-gaap:ProceedsFromRepaymentsOfRelatedPartyDebt contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8799" unitRef="USD"> 236308 </us-gaap:ProceedsFromRepaymentsOfRelatedPartyDebt>
<us-gaap:ProceedsFromRepaymentsOfRelatedPartyDebt contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8800" unitRef="USD"> 217764 </us-gaap:ProceedsFromRepaymentsOfRelatedPartyDebt>
<us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8801" unitRef="USD"> 236308 </us-gaap:NetCashProvidedByUsedInFinancingActivities>
<us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8802" unitRef="USD"> 188836 </us-gaap:NetCashProvidedByUsedInFinancingActivities>
<us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8803" unitRef="USD"> -19465 </us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
<us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8804" unitRef="USD"> -622 </us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8805" unitRef="USD"> -2882 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8806" unitRef="USD"> 62073 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2023-03-31" decimals="0" id="ixv-8807" unitRef="USD"> 4911 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2022-03-31" decimals="0" id="ixv-8808" unitRef="USD"> 14864 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2023-12-31" decimals="0" id="ixv-8809" unitRef="USD"> 2029 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2022-12-31" decimals="0" id="ixv-8810" unitRef="USD"> 76937 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
<us-gaap:IncomeTaxesPaidNet contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8811" unitRef="USD"> 0 </us-gaap:IncomeTaxesPaidNet>
<us-gaap:IncomeTaxesPaidNet contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8812" unitRef="USD"> 0 </us-gaap:IncomeTaxesPaidNet>
<us-gaap:InterestPaidNet contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8813" unitRef="USD"> 0 </us-gaap:InterestPaidNet>
<us-gaap:InterestPaidNet contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8814" unitRef="USD"> 0 </us-gaap:InterestPaidNet>
<us-gaap:SharesOutstanding contextRef="AsOf2022-03-31_custom_PreferredStockSeriesCMember" decimals="INF" id="ixv-8815" unitRef="Shares"> 30000000 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="AsOf2022-03-31_custom_PreferredStockSeriesCMember" decimals="0" id="ixv-8816" unitRef="USD"> 30000 </us-gaap:StockholdersEquity>
<us-gaap:SharesOutstanding contextRef="AsOf2022-03-31_us-gaap_CommonStockMember" decimals="INF" id="ixv-8817" unitRef="Shares"> 4807802061 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="AsOf2022-03-31_us-gaap_CommonStockMember" decimals="0" id="ixv-8818" unitRef="USD"> 4807802 </us-gaap:StockholdersEquity>
<KRFG:CommitmentSharesIssuedForPrivatePlacementShares contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember" decimals="INF" id="ixv-8819" unitRef="Shares"> 525000000 </KRFG:CommitmentSharesIssuedForPrivatePlacementShares>
<KRFG:CommitmentSharesIssuedForPrivatePlacement contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember" decimals="0" id="ixv-8820" unitRef="USD"> 525000 </KRFG:CommitmentSharesIssuedForPrivatePlacement>
<us-gaap:SharesOutstanding contextRef="AsOf2022-06-30_custom_PreferredStockSeriesCMember" decimals="INF" id="ixv-8821" unitRef="Shares"> 30000000 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="AsOf2022-06-30_custom_PreferredStockSeriesCMember" decimals="0" id="ixv-8822" unitRef="USD"> 30000 </us-gaap:StockholdersEquity>
<us-gaap:SharesOutstanding contextRef="AsOf2022-06-30_us-gaap_CommonStockMember" decimals="INF" id="ixv-8823" unitRef="Shares"> 5332802061 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="AsOf2022-06-30_us-gaap_CommonStockMember" decimals="0" id="ixv-8824" unitRef="USD"> 5332802 </us-gaap:StockholdersEquity>
<us-gaap:StockIssuedDuringPeriodSharesIssuedForServices contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember" decimals="INF" id="ixv-8825" unitRef="Shares"> 151515152 </us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
<us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember" decimals="0" id="ixv-8826" unitRef="USD"> 151515 </us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
<us-gaap:StockRedeemedOrCalledDuringPeriodShares contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember" decimals="INF" id="ixv-8827" unitRef="Shares"> 150000 </us-gaap:StockRedeemedOrCalledDuringPeriodShares>
<us-gaap:StockRedeemedOrCalledDuringPeriodValue contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember" decimals="0" id="ixv-8828" unitRef="USD"> -150 </us-gaap:StockRedeemedOrCalledDuringPeriodValue>
<us-gaap:SharesOutstanding contextRef="AsOf2022-09-30_custom_PreferredStockSeriesCMember" decimals="INF" id="ixv-8829" unitRef="Shares"> 30000000 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="AsOf2022-09-30_custom_PreferredStockSeriesCMember" decimals="0" id="ixv-8830" unitRef="USD"> 30000 </us-gaap:StockholdersEquity>
<us-gaap:SharesOutstanding contextRef="AsOf2022-09-30_us-gaap_CommonStockMember" decimals="INF" id="ixv-8831" unitRef="Shares"> 5484167213 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="AsOf2022-09-30_us-gaap_CommonStockMember" decimals="0" id="ixv-8832" unitRef="USD"> 5484167 </us-gaap:StockholdersEquity>
<us-gaap:SharesOutstanding contextRef="AsOf2022-12-31_custom_PreferredStockSeriesCMember" decimals="INF" id="ixv-8833" unitRef="Shares"> 30000000 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="AsOf2022-12-31_custom_PreferredStockSeriesCMember" decimals="0" id="ixv-8834" unitRef="USD"> 30000 </us-gaap:StockholdersEquity>
<us-gaap:SharesOutstanding contextRef="AsOf2022-12-31_us-gaap_CommonStockMember" decimals="INF" id="ixv-8835" unitRef="Shares"> 5484167213 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="AsOf2022-12-31_us-gaap_CommonStockMember" decimals="0" id="ixv-8836" unitRef="USD"> 5484167 </us-gaap:StockholdersEquity>
<us-gaap:SharesOutstanding contextRef="AsOf2023-03-31_custom_PreferredStockSeriesCMember" decimals="INF" id="ixv-8837" unitRef="Shares"> 30000000 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="AsOf2023-03-31_custom_PreferredStockSeriesCMember" decimals="0" id="ixv-8838" unitRef="USD"> 30000 </us-gaap:StockholdersEquity>
<us-gaap:SharesOutstanding contextRef="AsOf2023-03-31_us-gaap_CommonStockMember" decimals="INF" id="ixv-8839" unitRef="Shares"> 5484167213 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="AsOf2023-03-31_us-gaap_CommonStockMember" decimals="0" id="ixv-8840" unitRef="USD"> 5484167 </us-gaap:StockholdersEquity>
<us-gaap:SharesOutstanding contextRef="AsOf2023-06-30_custom_PreferredStockSeriesCMember" decimals="INF" id="ixv-8841" unitRef="Shares"> 30000000 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="AsOf2023-06-30_custom_PreferredStockSeriesCMember" decimals="0" id="ixv-8842" unitRef="USD"> 30000 </us-gaap:StockholdersEquity>
<us-gaap:SharesOutstanding contextRef="AsOf2023-06-30_us-gaap_CommonStockMember" decimals="INF" id="ixv-8843" unitRef="Shares"> 5484167213 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="AsOf2023-06-30_us-gaap_CommonStockMember" decimals="0" id="ixv-8844" unitRef="USD"> 5484167 </us-gaap:StockholdersEquity>
<us-gaap:SharesOutstanding contextRef="AsOf2023-09-30_custom_PreferredStockSeriesCMember" decimals="INF" id="ixv-8845" unitRef="Shares"> 30000000 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="AsOf2023-09-30_custom_PreferredStockSeriesCMember" decimals="0" id="ixv-8846" unitRef="USD"> 30000 </us-gaap:StockholdersEquity>
<us-gaap:SharesOutstanding contextRef="AsOf2023-09-30_us-gaap_CommonStockMember" decimals="INF" id="ixv-8847" unitRef="Shares"> 5484167213 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="AsOf2023-09-30_us-gaap_CommonStockMember" decimals="0" id="ixv-8848" unitRef="USD"> 5484167 </us-gaap:StockholdersEquity>
<us-gaap:SharesOutstanding contextRef="AsOf2023-12-31_custom_PreferredStockSeriesCMember" decimals="INF" id="ixv-8849" unitRef="Shares"> 30000000 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="AsOf2023-12-31_custom_PreferredStockSeriesCMember" decimals="0" id="ixv-8850" unitRef="USD"> 30000 </us-gaap:StockholdersEquity>
<us-gaap:SharesOutstanding contextRef="AsOf2023-12-31_us-gaap_CommonStockMember" decimals="INF" id="ixv-8851" unitRef="Shares"> 5484167213 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="AsOf2023-12-31_us-gaap_CommonStockMember" decimals="0" id="ixv-8852" unitRef="USD"> 5484167 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2022-03-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" id="ixv-8853" unitRef="USD"> 0 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2022-03-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" decimals="0" id="ixv-8854" unitRef="USD"> -2107 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2022-03-31_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-8855" unitRef="USD"> -6568493 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2022-03-31" decimals="0" id="ixv-8856" unitRef="USD"> -1732798 </us-gaap:StockholdersEquity>
<KRFG:CommitmentSharesIssuedForPrivatePlacement contextRef="From2022-04-012022-06-30" decimals="0" id="ixv-8857" unitRef="USD"> 525000 </KRFG:CommitmentSharesIssuedForPrivatePlacement>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2022-04-012022-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" decimals="0" id="ixv-8858" unitRef="USD"> 4831 </us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2022-04-012022-06-30" decimals="0" id="ixv-8859" unitRef="USD"> 4831 </us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
<us-gaap:NetIncomeLoss contextRef="From2022-04-012022-06-30_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-8860" unitRef="USD"> -181959 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="From2022-04-012022-06-30" decimals="0" id="ixv-8861" unitRef="USD"> -181959 </us-gaap:NetIncomeLoss>
<us-gaap:StockholdersEquity contextRef="AsOf2022-06-30_us-gaap_AdditionalPaidInCapitalMember" decimals="0" id="ixv-8862" unitRef="USD"> 0 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2022-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" decimals="0" id="ixv-8863" unitRef="USD"> 2724 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2022-06-30_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-8864" unitRef="USD"> -6750452 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2022-06-30" decimals="0" id="ixv-8865" unitRef="USD"> -1384926 </us-gaap:StockholdersEquity>
<us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="From2022-07-012022-09-30_us-gaap_AdditionalPaidInCapitalMember" decimals="0" id="ixv-8866" unitRef="USD"> 48485 </us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
<us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="From2022-07-012022-09-30" decimals="0" id="ixv-8867" unitRef="USD"> 200000 </us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
<us-gaap:StockRedeemedOrCalledDuringPeriodValue contextRef="From2022-07-012022-09-30_us-gaap_AdditionalPaidInCapitalMember" decimals="0" id="ixv-8868" unitRef="USD"> 150 </us-gaap:StockRedeemedOrCalledDuringPeriodValue>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2022-07-012022-09-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" decimals="0" id="ixv-8869" unitRef="USD"> 2113 </us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2022-07-012022-09-30" decimals="0" id="ixv-8870" unitRef="USD"> 2113 </us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
<us-gaap:NetIncomeLoss contextRef="From2022-07-012022-09-30_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-8871" unitRef="USD"> -592078 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="From2022-07-012022-09-30" decimals="0" id="ixv-8872" unitRef="USD"> -592078 </us-gaap:NetIncomeLoss>
<us-gaap:StockholdersEquity contextRef="AsOf2022-09-30_us-gaap_AdditionalPaidInCapitalMember" decimals="0" id="ixv-8873" unitRef="USD"> 48635 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2022-09-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" decimals="0" id="ixv-8874" unitRef="USD"> 4837 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2022-09-30_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-8875" unitRef="USD"> -7342530 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2022-09-30" decimals="0" id="ixv-8876" unitRef="USD"> -1774891 </us-gaap:StockholdersEquity>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2022-10-012022-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" decimals="0" id="ixv-8877" unitRef="USD"> -10210 </us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8878" unitRef="USD"> -10210 </us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
<us-gaap:NetIncomeLoss contextRef="From2022-10-012022-12-31_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-8879" unitRef="USD"> -185957 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8880" unitRef="USD"> -185957 </us-gaap:NetIncomeLoss>
<us-gaap:StockholdersEquity contextRef="AsOf2022-12-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" id="ixv-8881" unitRef="USD"> 48635 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2022-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" decimals="0" id="ixv-8882" unitRef="USD"> -5373 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2022-12-31_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-8883" unitRef="USD"> -7528487 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2022-12-31" decimals="0" id="ixv-8884" unitRef="USD"> -1971058 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2023-03-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" id="ixv-8885" unitRef="USD"> 731135 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2023-03-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" decimals="0" id="ixv-8886" unitRef="USD"> 5364 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2023-03-31_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-8887" unitRef="USD"> -7884001 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2023-03-31" decimals="0" id="ixv-8888" unitRef="USD"> -1633335 </us-gaap:StockholdersEquity>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2023-04-012023-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" decimals="0" id="ixv-8889" unitRef="USD"> -3486 </us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2023-04-012023-06-30" decimals="0" id="ixv-8890" unitRef="USD"> -3486 </us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
<us-gaap:NetIncomeLoss contextRef="From2023-04-012023-06-30_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-8891" unitRef="USD"> -140360 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="From2023-04-012023-06-30" decimals="0" id="ixv-8892" unitRef="USD"> -140360 </us-gaap:NetIncomeLoss>
<us-gaap:StockholdersEquity contextRef="AsOf2023-06-30_us-gaap_AdditionalPaidInCapitalMember" decimals="0" id="ixv-8893" unitRef="USD"> 731135 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2023-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" decimals="0" id="ixv-8894" unitRef="USD"> 1878 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2023-06-30_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-8895" unitRef="USD"> -8024361 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2023-06-30" decimals="0" id="ixv-8896" unitRef="USD"> -1777181 </us-gaap:StockholdersEquity>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2023-07-012023-09-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" decimals="0" id="ixv-8897" unitRef="USD"> -1193 </us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2023-07-012023-09-30" decimals="0" id="ixv-8898" unitRef="USD"> -1193 </us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
<us-gaap:NetIncomeLoss contextRef="From2023-07-012023-09-30_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-8899" unitRef="USD"> -310472 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="From2023-07-012023-09-30" decimals="0" id="ixv-8900" unitRef="USD"> -310472 </us-gaap:NetIncomeLoss>
<us-gaap:StockholdersEquity contextRef="AsOf2023-09-30_us-gaap_AdditionalPaidInCapitalMember" decimals="0" id="ixv-8901" unitRef="USD"> 731135 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2023-09-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" decimals="0" id="ixv-8902" unitRef="USD"> 685 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2023-09-30_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-8903" unitRef="USD"> -8334833 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2023-09-30" decimals="0" id="ixv-8904" unitRef="USD"> -2088846 </us-gaap:StockholdersEquity>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2023-10-012023-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" decimals="0" id="ixv-8905" unitRef="USD"> -5865 </us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8906" unitRef="USD"> -5865 </us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
<us-gaap:NetIncomeLoss contextRef="From2023-10-012023-12-31_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-8907" unitRef="USD"> -129848 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8908" unitRef="USD"> -129848 </us-gaap:NetIncomeLoss>
<us-gaap:StockholdersEquity contextRef="AsOf2023-12-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" id="ixv-8909" unitRef="USD"> 731135 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2023-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" decimals="0" id="ixv-8910" unitRef="USD"> -5180 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2023-12-31_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-8911" unitRef="USD"> -8464681 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="AsOf2023-12-31" decimals="0" id="ixv-8912" unitRef="USD"> -2224559 </us-gaap:StockholdersEquity>
<us-gaap:BasisOfAccounting contextRef="From2023-04-01to2023-12-31" id="ixv-3670">
<p id="xdx_804_eus-gaap--BasisOfAccounting_zFldLccGrxa2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE - 1 <span id="xdx_82F_zSxGyiWCvRqg">BASIS OF PRESENTATION</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">These accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) for interim financial information pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary to make the financial statements not misleading have been included. Operating results for the interim period ended December 31, 2023 </span>  <span style="font-family: Times New Roman, Times, Serif">are not necessarily indicative of the results that may be expected for the fiscal year ending March 31, 2024. The information included in this Quarterly Report on Form 10-Q should be read in conjunction with Management’s Discussion and Analysis, and the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2023, filed with the SEC on July 14, 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
</us-gaap:BasisOfAccounting>
<us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-3679">
<p id="xdx_80D_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zmzNcjmWNwWk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE – 2 <span id="xdx_82A_zT7ubtLOtVgd">DESCRIPTION OF BUSINESS AND ORGANIZATION</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">King Resources, Inc. (the “Company”) was incorporated in the State of Delaware on September 8, 1995, under the name of ARXA International Energy, Inc. On June 4, 2001, the Company changed its name to King Resources, Inc. Currently, the Company through its subsidiaries, is engaged primarily in the rendering of smart power supply solutions and the related technical service as well as lifestyle products in Hong Kong.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline">Description of subsidiaries</span></p> <table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock_z9SHXRH2JMw9" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - DESCRIPTION OF BUSINESS AND ORGANIZATION (Details- Subsidiaries)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B3_z1gYOC58xVXj" style="display: none">Schedule of description of subsidiaries</span></td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name</span></td> <td> </td> <td style="border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Place of incorporation and kind of legal entity</span></td> <td> </td> <td style="border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal activities <br/> and place of operation</span></td> <td> </td> <td style="border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Particulars of registered/paid up share capital</span></td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective interest <br/> held</span></td> <td> </td></tr> <tr style="background-color: rgb(238,238,238)"> <td style="vertical-align: top; width: 22%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_ecustom--NameOfSubsidiary_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--PowertechManagementLimitedMember_zkGT6z24bup1" title="Name of subsidiary">Powertech Management Limited</span></span></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: top; width: 19%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_ecustom--PlaceOfIncorporation_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--PowertechManagementLimitedMember_ztz2gB5VfjYb" title="Place of incorporation">British Virgin Islands</span></span></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: top; width: 19%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_ecustom--PrincipalActivity_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--PowertechManagementLimitedMember_zvtjiY7cio6e" title="Principal activities">Investment holding</span></span></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: top; width: 19%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_ecustom--ShareCapital_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--PowertechManagementLimitedMember_zu3WzITqoFTi" title="Share capital">50,000 ordinary shares at par value of US$1</span></span></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: top; width: 15%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20231231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--PowertechManagementLimitedMember_zg31ZTcoZu23" title="Equity method investment, ownership percentage">100</span>%</span></td> <td style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="background-color: rgb(238,238,238)"> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_ecustom--NameOfSubsidiary_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--PowertechCorporationLimitedMember_zuLAdjLsEMhl" title="Name of subsidiary">Powertech Corporation Limited</span></span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_ecustom--PlaceOfIncorporation_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--PowertechCorporationLimitedMember_zGSANfq1D46l" title="Place of incorporation">Hong Kong</span></span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_ecustom--PrincipalActivity_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--PowertechCorporationLimitedMember_zkIV7JU4tHsb" title="Principal activities">Provision of information technology services</span></span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_ecustom--ShareCapital_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--PowertechCorporationLimitedMember_zGRc2FDm5GRa" title="Share capital">10,000 ordinary shares for HK$10,000</span></span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20231231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--PowertechCorporationLimitedMember_z50U4T7QEUUj" title="Equity method investment, ownership percentage">100</span>%</span></td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: White"> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: rgb(238,238,238)"> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_ecustom--NameOfSubsidiary_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionHoldingsLimitedMember_zdBGMdYvpBa1" title="Name of subsidiary">OneSolution Holdings Limited</span></span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_ecustom--PlaceOfIncorporation_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionHoldingsLimitedMember_zFJZK7zdGNge" title="Place of incorporation">British Virgin Islands</span></span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_ecustom--PrincipalActivity_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionHoldingsLimitedMember_zJPfrYcOQqMj" title="Principal activities">Investment holding</span></span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_ecustom--ShareCapital_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionHoldingsLimitedMember_zFsFol8lkVC9" title="Share capital">50,000 ordinary shares at par value of US$1</span></span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20231231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionHoldingsLimitedMember_zmcnfav4cM3f" title="Equity method investment, ownership percentage">100</span>%</span></td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: White"> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: rgb(238,238,238)"> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_ecustom--NameOfSubsidiary_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionManagementLimitedMember_zreTCvkWCUab" title="Name of subsidiary">OneSolution Management Limited</span></span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_ecustom--PlaceOfIncorporation_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionManagementLimitedMember_zbxmeQHLgy3i" title="Place of incorporation">British Virgin Islands</span></span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_ecustom--PrincipalActivity_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionManagementLimitedMember_z1vxjHK7xnjh" title="Principal activities">Investment holding</span></span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_ecustom--ShareCapital_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionManagementLimitedMember_zDuDA7g5yOT4" title="Share capital">50,000 ordinary shares at par value of US$1</span></span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20231231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionManagementLimitedMember_zy7OYSAWScEe" title="Equity method investment, ownership percentage">100</span>%</span></td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: White"> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: rgb(238,238,238)"> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_ecustom--NameOfSubsidiary_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionInnotechLimitedMember_zSCDd7pqbdHc" title="Name of subsidiary">OneSolution Innotech Limited</span></span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_ecustom--PlaceOfIncorporation_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionInnotechLimitedMember_zJIVfYJQEL04" title="Place of incorporation">Hong Kong</span></span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_ecustom--PrincipalActivity_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionInnotechLimitedMember_zPVBOAovXlrf" title="Principal activities">Product development and trading</span></span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_ecustom--ShareCapital_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionInnotechLimitedMember_zjSginVMAEA7" title="Share capital">10,000 ordinary shares for HK$10,000</span></span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20231231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionInnotechLimitedMember_zY4GzNFoXSef" title="Equity method investment, ownership percentage">100</span>%</span></td> <td style="vertical-align: bottom"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company and its subsidiaries are hereinafter referred to as the “Company”.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
</us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock>
<us-gaap:ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-3688">
<table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock_z9SHXRH2JMw9" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - DESCRIPTION OF BUSINESS AND ORGANIZATION (Details- Subsidiaries)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B3_z1gYOC58xVXj" style="display: none">Schedule of description of subsidiaries</span></td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name</span></td> <td> </td> <td style="border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Place of incorporation and kind of legal entity</span></td> <td> </td> <td style="border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal activities <br/> and place of operation</span></td> <td> </td> <td style="border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Particulars of registered/paid up share capital</span></td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective interest <br/> held</span></td> <td> </td></tr> <tr style="background-color: rgb(238,238,238)"> <td style="vertical-align: top; width: 22%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_ecustom--NameOfSubsidiary_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--PowertechManagementLimitedMember_zkGT6z24bup1" title="Name of subsidiary">Powertech Management Limited</span></span></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: top; width: 19%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_ecustom--PlaceOfIncorporation_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--PowertechManagementLimitedMember_ztz2gB5VfjYb" title="Place of incorporation">British Virgin Islands</span></span></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: top; width: 19%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_ecustom--PrincipalActivity_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--PowertechManagementLimitedMember_zvtjiY7cio6e" title="Principal activities">Investment holding</span></span></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: top; width: 19%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_ecustom--ShareCapital_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--PowertechManagementLimitedMember_zu3WzITqoFTi" title="Share capital">50,000 ordinary shares at par value of US$1</span></span></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: top; width: 15%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20231231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--PowertechManagementLimitedMember_zg31ZTcoZu23" title="Equity method investment, ownership percentage">100</span>%</span></td> <td style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="background-color: rgb(238,238,238)"> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_ecustom--NameOfSubsidiary_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--PowertechCorporationLimitedMember_zuLAdjLsEMhl" title="Name of subsidiary">Powertech Corporation Limited</span></span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_ecustom--PlaceOfIncorporation_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--PowertechCorporationLimitedMember_zGSANfq1D46l" title="Place of incorporation">Hong Kong</span></span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_ecustom--PrincipalActivity_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--PowertechCorporationLimitedMember_zkIV7JU4tHsb" title="Principal activities">Provision of information technology services</span></span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_ecustom--ShareCapital_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--PowertechCorporationLimitedMember_zGRc2FDm5GRa" title="Share capital">10,000 ordinary shares for HK$10,000</span></span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20231231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--PowertechCorporationLimitedMember_z50U4T7QEUUj" title="Equity method investment, ownership percentage">100</span>%</span></td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: White"> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: rgb(238,238,238)"> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_ecustom--NameOfSubsidiary_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionHoldingsLimitedMember_zdBGMdYvpBa1" title="Name of subsidiary">OneSolution Holdings Limited</span></span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_ecustom--PlaceOfIncorporation_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionHoldingsLimitedMember_zFJZK7zdGNge" title="Place of incorporation">British Virgin Islands</span></span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_ecustom--PrincipalActivity_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionHoldingsLimitedMember_zJPfrYcOQqMj" title="Principal activities">Investment holding</span></span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_ecustom--ShareCapital_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionHoldingsLimitedMember_zFsFol8lkVC9" title="Share capital">50,000 ordinary shares at par value of US$1</span></span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20231231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionHoldingsLimitedMember_zmcnfav4cM3f" title="Equity method investment, ownership percentage">100</span>%</span></td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: White"> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: rgb(238,238,238)"> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_ecustom--NameOfSubsidiary_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionManagementLimitedMember_zreTCvkWCUab" title="Name of subsidiary">OneSolution Management Limited</span></span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_ecustom--PlaceOfIncorporation_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionManagementLimitedMember_zbxmeQHLgy3i" title="Place of incorporation">British Virgin Islands</span></span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_ecustom--PrincipalActivity_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionManagementLimitedMember_z1vxjHK7xnjh" title="Principal activities">Investment holding</span></span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_ecustom--ShareCapital_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionManagementLimitedMember_zDuDA7g5yOT4" title="Share capital">50,000 ordinary shares at par value of US$1</span></span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20231231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionManagementLimitedMember_zy7OYSAWScEe" title="Equity method investment, ownership percentage">100</span>%</span></td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: White"> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: rgb(238,238,238)"> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_ecustom--NameOfSubsidiary_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionInnotechLimitedMember_zSCDd7pqbdHc" title="Name of subsidiary">OneSolution Innotech Limited</span></span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_ecustom--PlaceOfIncorporation_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionInnotechLimitedMember_zJIVfYJQEL04" title="Place of incorporation">Hong Kong</span></span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_ecustom--PrincipalActivity_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionInnotechLimitedMember_zPVBOAovXlrf" title="Principal activities">Product development and trading</span></span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_ecustom--ShareCapital_c20230401__20231231__dei--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionInnotechLimitedMember_zjSginVMAEA7" title="Share capital">10,000 ordinary shares for HK$10,000</span></span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20231231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OneSolutionInnotechLimitedMember_zY4GzNFoXSef" title="Equity method investment, ownership percentage">100</span>%</span></td> <td style="vertical-align: bottom"> </td></tr> </table>
</us-gaap:ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock>
<KRFG:NameOfSubsidiary contextRef="From2023-04-012023-12-31_custom_PowertechManagementLimitedMember" id="ixv-8913"> Powertech Management Limited </KRFG:NameOfSubsidiary>
<KRFG:PlaceOfIncorporation contextRef="From2023-04-012023-12-31_custom_PowertechManagementLimitedMember" id="ixv-8914"> British Virgin Islands </KRFG:PlaceOfIncorporation>
<KRFG:PrincipalActivity contextRef="From2023-04-012023-12-31_custom_PowertechManagementLimitedMember" id="ixv-8915"> Investment holding </KRFG:PrincipalActivity>
<KRFG:ShareCapital contextRef="From2023-04-012023-12-31_custom_PowertechManagementLimitedMember" id="ixv-8916"> 50,000 ordinary shares at par value of US$1 </KRFG:ShareCapital>
<us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="AsOf2023-12-31_custom_PowertechManagementLimitedMember" decimals="INF" id="ixv-8917" unitRef="Pure"> 1 </us-gaap:EquityMethodInvestmentOwnershipPercentage>
<KRFG:NameOfSubsidiary contextRef="From2023-04-012023-12-31_custom_PowertechCorporationLimitedMember" id="ixv-8918"> Powertech Corporation Limited </KRFG:NameOfSubsidiary>
<KRFG:PlaceOfIncorporation contextRef="From2023-04-012023-12-31_custom_PowertechCorporationLimitedMember" id="ixv-8919"> Hong Kong </KRFG:PlaceOfIncorporation>
<KRFG:PrincipalActivity contextRef="From2023-04-012023-12-31_custom_PowertechCorporationLimitedMember" id="ixv-8920"> Provision of information technology services </KRFG:PrincipalActivity>
<KRFG:ShareCapital contextRef="From2023-04-012023-12-31_custom_PowertechCorporationLimitedMember" id="ixv-8921"> 10,000 ordinary shares for HK$10,000 </KRFG:ShareCapital>
<us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="AsOf2023-12-31_custom_PowertechCorporationLimitedMember" decimals="INF" id="ixv-8922" unitRef="Pure"> 1 </us-gaap:EquityMethodInvestmentOwnershipPercentage>
<KRFG:NameOfSubsidiary contextRef="From2023-04-012023-12-31_custom_OneSolutionHoldingsLimitedMember" id="ixv-8923"> OneSolution Holdings Limited </KRFG:NameOfSubsidiary>
<KRFG:PlaceOfIncorporation contextRef="From2023-04-012023-12-31_custom_OneSolutionHoldingsLimitedMember" id="ixv-8924"> British Virgin Islands </KRFG:PlaceOfIncorporation>
<KRFG:PrincipalActivity contextRef="From2023-04-012023-12-31_custom_OneSolutionHoldingsLimitedMember" id="ixv-8925"> Investment holding </KRFG:PrincipalActivity>
<KRFG:ShareCapital contextRef="From2023-04-012023-12-31_custom_OneSolutionHoldingsLimitedMember" id="ixv-8926"> 50,000 ordinary shares at par value of US$1 </KRFG:ShareCapital>
<us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="AsOf2023-12-31_custom_OneSolutionHoldingsLimitedMember" decimals="INF" id="ixv-8927" unitRef="Pure"> 1 </us-gaap:EquityMethodInvestmentOwnershipPercentage>
<KRFG:NameOfSubsidiary contextRef="From2023-04-012023-12-31_custom_OneSolutionManagementLimitedMember" id="ixv-8928"> OneSolution Management Limited </KRFG:NameOfSubsidiary>
<KRFG:PlaceOfIncorporation contextRef="From2023-04-012023-12-31_custom_OneSolutionManagementLimitedMember" id="ixv-8929"> British Virgin Islands </KRFG:PlaceOfIncorporation>
<KRFG:PrincipalActivity contextRef="From2023-04-012023-12-31_custom_OneSolutionManagementLimitedMember" id="ixv-8930"> Investment holding </KRFG:PrincipalActivity>
<KRFG:ShareCapital contextRef="From2023-04-012023-12-31_custom_OneSolutionManagementLimitedMember" id="ixv-8931"> 50,000 ordinary shares at par value of US$1 </KRFG:ShareCapital>
<us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="AsOf2023-12-31_custom_OneSolutionManagementLimitedMember" decimals="INF" id="ixv-8932" unitRef="Pure"> 1 </us-gaap:EquityMethodInvestmentOwnershipPercentage>
<KRFG:NameOfSubsidiary contextRef="From2023-04-012023-12-31_custom_OneSolutionInnotechLimitedMember" id="ixv-8933"> OneSolution Innotech Limited </KRFG:NameOfSubsidiary>
<KRFG:PlaceOfIncorporation contextRef="From2023-04-012023-12-31_custom_OneSolutionInnotechLimitedMember" id="ixv-8934"> Hong Kong </KRFG:PlaceOfIncorporation>
<KRFG:PrincipalActivity contextRef="From2023-04-012023-12-31_custom_OneSolutionInnotechLimitedMember" id="ixv-8935"> Product development and trading </KRFG:PrincipalActivity>
<KRFG:ShareCapital contextRef="From2023-04-012023-12-31_custom_OneSolutionInnotechLimitedMember" id="ixv-8936"> 10,000 ordinary shares for HK$10,000 </KRFG:ShareCapital>
<us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="AsOf2023-12-31_custom_OneSolutionInnotechLimitedMember" decimals="INF" id="ixv-8937" unitRef="Pure"> 1 </us-gaap:EquityMethodInvestmentOwnershipPercentage>
<us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-3899">
<p id="xdx_808_eus-gaap--SignificantAccountingPoliciesTextBlock_zoVaumFqJCkj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE – 3 <span id="xdx_825_ztNJlzIdA6xb">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying unaudited condensed consolidated financial statements reflect the application of certain significant accounting policies as described in this note and elsewhere in the accompanying unaudited condensed consolidated financial statements and notes.</p> <p id="xdx_848_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zCSOVK3hfjo5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_867_zO70YIsKUwSd">Basis of presentation</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).</p> <p id="xdx_84B_eus-gaap--UseOfEstimates_zAYQsgsB27s2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86F_z48yAaCBtfC3">Use of estimates and assumptions</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In preparing these unaudited condensed consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses during the periods reported. Actual results may differ from these estimates. If actual results significantly differ from the Company’s estimates, the Company’s financial condition and results of operations could be materially impacted. Significant estimates in the period include the valuation and useful lives of intangible assets and deferred tax valuation allowance.</p> <p id="xdx_84A_eus-gaap--ConsolidationPolicyTextBlock_zMkgEoSWbjXf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86B_zLqbgVsp16l5">Basis of consolidation</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The unaudited condensed consolidated financial statements include the accounts of KRFG and its subsidiaries. All significant inter-company balances and transactions within the Company have been eliminated upon consolidation.</p> <p id="xdx_841_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zrmTTdgEHFUl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_863_z5iFLo34otQ9">Segment reporting</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ASC Topic 280, “<i>Segment Reporting</i>” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about geographical areas, business segments and major customers in unaudited condensed consolidated financial statements. For the three and nine months ended December 31, 2023 and 2022, the Company operates in one reportable operating segment in Hong Kong.</p> <p id="xdx_845_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zq2XCHavxpf2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_864_zY3nGyICX5Gk">Cash and cash equivalents</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments.</p> <p id="xdx_84F_eus-gaap--ReceivablesPolicyTextBlock_zOofDrAcdsQj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_864_zqAPrLpmAuZf">Accounts receivable</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accounts receivable are recorded at the invoiced amount and do not bear interest, which are due within contractual payment terms, generally 30 to 90 days from completion of service. Credit is extended based on evaluation of a customer's financial condition, the customer credit-worthiness and their payment history. Accounts receivable outstanding longer than the contractual payment terms are considered past due. Past due balances over 90 days and over a specified amount are reviewed individually for collectability. At the end of fiscal year, the Company specifically evaluates individual customer’s financial condition, credit history, and the current economic conditions to monitor the progress of the collection of accounts receivables. The Company will consider the allowance for doubtful accounts for any estimated losses resulting from the inability of its customers to make the required payments. For the receivables that are past due or not being paid according to payment terms, the appropriate actions are taken to exhaust all means of collection, including seeking legal resolution in a court of law. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company does not have any off-balance-sheet credit exposure related to its customers. As of December 31, 2023 and March 31, 2023, there was <span id="xdx_902_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iI_pp0p0_do_c20231231_zBjnTEIxXeRh" title="Allowance for doubtful accounts"><span id="xdx_90E_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iI_pp0p0_do_c20230331_zZjuDZZF79b5" title="Allowance for doubtful accounts">no</span></span> allowance for doubtful accounts.</p> <p id="xdx_84B_eus-gaap--IntangibleAssetsFiniteLivedPolicy_zcRLROUsypx5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_860_zvbDnAEkbXNf">Intangible assets</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Intangible assets consist of trademarks and</span> website development costs. The intangible assets are stated at the purchase cost and are amortized based on their economic benefits expected to be realized and assessed for impairment annually.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for its website development costs in accordance with ASC 350-50, <i>Website Development Costs</i>. These costs, if any, are included in intangible assets in the accompanying unaudited condensed consolidated financial statements. Upgrades or enhancements that add functionality are capitalized while other costs during the operating stage are expensed as incurred. The Company amortizes the capitalized website development costs over an estimated useful life of five years.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There was no impairment of intangible assets identified for the three and nine months ended December 31, 2023 and 2022. Amortization expense, for the nine months ended December 31, 2023 and 2022 were $<span id="xdx_904_eus-gaap--AmortizationOfIntangibleAssets_c20230401__20231231_zgiuqKaD6gs">3,373</span> and $<span id="xdx_902_eus-gaap--AmortizationOfIntangibleAssets_c20220401__20221231_zPJNakIVKIwi">3,368</span>, respectively.</p> <p id="xdx_845_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zrSIeiIrNiV8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86E_zsS3C5SlYeq2">Property and equipment</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values:</p> <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfPropertyAndEquipmentUsefulLivesTableTextBlock_zz57t8ZUTHj3" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Useful lives)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BD_zfPRM3uabSK9" style="display: none">Schedule of estimated useful lives</span></td> <td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected useful lives</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 84%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office equipment</span></td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--MajorPropertyClassAxis__us-gaap--OfficeEquipmentMember_z1Io3FhSEHa" title="Estimated useful lives">3</span> years</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furniture and fixtures</span></td> <td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--MajorPropertyClassAxis__us-gaap--FurnitureAndFixturesMember_zip0c7SzCkl6" title="Estimated useful lives">3</span> years</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Computer equipment</span></td> <td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--MajorPropertyClassAxis__us-gaap--ComputerEquipmentMember_zWf3Le7SBW9l" title="Estimated useful lives">3</span> years</span></td></tr> </table> <p id="xdx_8AF_zTRkfDRTugUk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Expenditures for repair and maintenance are expensed as incurred. When assets have been retired or sold, the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in the results of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Depreciation expense for the nine months ended December 31, 2023 and 2022 were $<span id="xdx_904_eus-gaap--Depreciation_c20230401__20231231_zzn4ji7Jbca">1,941</span> and $<span id="xdx_903_eus-gaap--Depreciation_c20220401__20221231_zAAdszDk4Y7i">1,674</span>, respectively.</p> <p id="xdx_849_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zQkapDKTRF54" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_865_zVRTtH4mqOn2">Impairment of long-lived assets</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In accordance with the provisions of ASC Topic 360, <i>Impairment or Disposal of Long-Lived Assets</i>, all long-lived assets such as property and equipment owned and held by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is evaluated by a comparison of the carrying amount of an asset to its estimated future undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amounts of the assets exceed the fair value of the assets. There has been <span id="xdx_909_eus-gaap--AssetImpairmentCharges_pp0p0_do_c20231001__20231231_zp8PXC33bScj" title="Impairment charge"><span id="xdx_90D_eus-gaap--AssetImpairmentCharges_pp0p0_do_c20221001__20221231_zZC6RWnr5OY1" title="Impairment charge"><span id="xdx_901_eus-gaap--AssetImpairmentCharges_pp0p0_do_c20230401__20231231_zTLPK1zmWjZ7" title="Impairment charge"><span id="xdx_90C_eus-gaap--AssetImpairmentCharges_pp0p0_do_c20220401__20221231_zFOt7h6LOsKl" title="Impairment charge">no</span></span></span></span> impairment charge for the three and nine months ended December 31, 2023 and 2022.</p> <p id="xdx_843_eus-gaap--RevenueRecognitionPolicyTextBlock_zcj7cRhrYVd2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_863_z98cEGRfnvl5">Revenue recognition</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company adopted Accounting Standards Update (“ASU”) No. 2014-09, <i>Revenue from Contracts with Customers</i> (Topic 606) (“ASU 2014-09”). Under ASU 2014-09, the Company recognizes revenue when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Where the Company acts as a principal, it sells its products directly to customers. The Company considers customer order confirmations to be a contract with the customer. Customer confirmations are executed at the time an order is placed. Revenue is recognized when control of the product is transferred to the customer (i.e., when the Company’s performance obligation is satisfied), which typically occurs at delivery date. As a result, the Company has a present and unconditional right to payment and record the amount due from the customer in accounts receivable. For each contract, the Company considers the promise to transfer products to be the only identified performance obligation. In determining the transaction price, the Company evaluates whether the price is subject to refund or adjustment to determine the net consideration to which the Company expects to be entitled.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Where the Company acts as an agent, the Company recognizes revenue on a net basis, as the Company is not responsible for the fulfillment, nor controls the delivery of the promised goods, and has no discretion in establishing prices and therefore is agent in the arrangement. For each contract the Company considers the promise to facilitate the arrangement between the parties as the identified performance obligation. The transaction price is determined to be the contracted price to which the Company is entitled to upon completion of its performance obligation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">For the current period, the Company has assessed that it acts in the role of a principal in the exchange of goods and services.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company also applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%; text-align: justify"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">identify the contract with a customer;</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">identify the performance obligations in the contract;</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">determine the transaction price;</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">allocate the transaction price to performance obligations in the contract; and</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">recognize revenue as the performance obligation is satisfied.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company’s services revenue is derived from performing </span>research and development and technology development for customers under fixed-price contracts. The fixed contract price is allocated to the performance obligations and revenue is recognized over time as each performance obligation is satisfied and accepted by customers, and recovery is probable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company also generates revenue from the rendering of technical services to customers upon request. The Company considers customer service order confirmations to be a contract with the customer. Customer service order confirmations are executed at the time an order is placed. Revenue is recognized when the technical service is rendered to the customer (i.e., when the Company’s performance obligation is satisfied). As a result, the Company has a present and unconditional right to payment and record the amount due from the customer in accounts receivable. For each contract, the Company considers the promise to perform the technical service as the only identified performance obligation. In determining the transaction price, the Company evaluates whether the price is subject to refund or adjustment to determine the net consideration to which the Company expects to be entitled. The technical service revenue will be recognized at a point in time when the technical service is completed.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Costs incurred in connection with research and development, are included in cost of revenue. Product development costs charged to billable projects are recorded as cost of revenue, which consist primarily of costs associated with personnel, supplies and materials. Costs incurred in connection with rendering of technical services, are included in cost of revenue, which consist primarily of costs associated with outsourced technical consultant fees.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the nine months ended December 31, 2023 and 2022, the Company incurred $<span id="xdx_906_eus-gaap--Revenues_c20220401__20231231__srt--ProductOrServiceAxis__custom--ProjectFeeIncomeMember_z2kcldBaRIEi">51,116</span> and <span id="xdx_90D_eus-gaap--Revenues_c20210401__20221231__srt--ProductOrServiceAxis__custom--ProjectFeeIncomeMember_zLrXqMqdSn46">160,957</span> project fee income respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the nine months ended December 31, 2023 and 2022, the Company incurred $<span id="xdx_90D_eus-gaap--Revenues_c20220401__20231231__srt--ProductOrServiceAxis__custom--SalsOfProductMember_zio9Ibq4wC14">0</span> and <span id="xdx_90A_eus-gaap--Revenues_c20210401__20221231__srt--ProductOrServiceAxis__custom--SalsOfProductMember_z7rHsEpeZWz1">8,623</span> sales of product respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84B_eus-gaap--GovernmentContractorsPolicyPolicyTextBlock_zeexxpUzeP9i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86D_zXsl0ZmK8dlf">Government subsidy</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A government subsidy is not recognized until there is reasonable assurance that: (a) the enterprise will comply with the conditions attached to the grant; and (b) the grant will be received. When the Company receives government subsidies but the conditions attached to the grants have not been fulfilled, such government subsidies are deferred and recorded under other payables and accrued expenses, and other long-term liability. The classification of short-term or long-term liabilities is depended on the management’s expectation of when the conditions attached to the grant can be fulfilled. For the three months ended December 31, 2023 and 2022, the Company received government subsidies of $<span id="xdx_906_eus-gaap--OtherNonoperatingIncome_pp0p0_c20231001__20231231_zLLAlCtxvDT5" title="Other nonoperating income">0</span> and $<span id="xdx_908_eus-gaap--OtherNonoperatingIncome_pp0p0_c20221001__20221231_zlalCCGsRU27" title="Other nonoperating income">927</span>. For the nine months ended December 31, 2023 and 2022, the Company received government subsidies of $<span id="xdx_90F_eus-gaap--OtherNonoperatingIncome_pp0p0_c20230401__20231231_zjGfZrLNXqVi" title="Other nonoperating income">0</span> and $<span id="xdx_90F_eus-gaap--OtherNonoperatingIncome_pp0p0_c20220401__20221231_zEAfoTjCqxV" title="Other nonoperating income">9,185</span>.</p> <p id="xdx_843_eus-gaap--IncomeTaxPolicyTextBlock_z9sXAkGwIWla" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_867_zu2fRMZieBA1">Income taxes</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company adopted the ASC 740 <i>Income tax</i> provisions of paragraph 740-10-25-13, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the unaudited condensed consolidated financial statements. Under paragraph 740-10-25-13, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the unaudited condensed consolidated financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Paragraph 740-10-25-13 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of paragraph 740-10-25-13.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances as management deems necessary.</p> <p id="xdx_84F_eus-gaap--IncomeTaxUncertaintiesPolicy_zeOa1yrIrwo" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_860_zgXlpTSpIyH">Uncertain tax positions</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the ASC 740 provisions of Section 740-10-25 for the three and nine months ended December 31, 2023 and 2022.</p> <p id="xdx_840_eus-gaap--EarningsPerSharePolicyTextBlock_zR1dgWCQIFz2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_867_zpS48kQFeyF1">Net loss per share</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company calculates net loss per share in accordance with ASC Topic 260, “<i>Earnings per Share</i>.” Basic income per share is computed by dividing the net income by the weighted-average number of common shares outstanding during the period. Diluted income per share is computed similar to basic income per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive.</p> <p id="xdx_848_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zAJmVTkYcCPe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 2%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 98%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86C_zicOol3mInOh">Foreign currencies translation</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the unaudited condensed consolidated statement of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The reporting currency of the Company is United States Dollar ("US$") and the accompanying unaudited condensed consolidated financial statements have been expressed in US$. In addition, the Company is operating in Hong Kong and maintains its books and record in its local currency, Hong Kong Dollars (“HKD”), which is it’s a functional currency, being the primary currency of the economic environment in which their operations are conducted. In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “<i>Translation of Financial Statement</i>”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiaries are recorded as a separate component of accumulated other comprehensive income within the statements of changes in stockholder’s equity.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Translation of amounts from HKD into US$ has been made at the following exchange rates for the period ended December 31, 2023 and 2022:</p> <table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfIntercompanyForeignCurrencyBalancesTextBlock_z6CCubtsMJp2" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Translation rates)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BB_zGfeKRisuOxl" style="display: none">Schedule of translation rates</span></td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 31, 2023</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 31, 2022</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 68%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Period-end HKD:US$ exchange rate</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_98E_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementGeographicalAxis__country--HK__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--PeriodEndMember_zYmf2o75Lr7" style="width: 13%; text-align: right" title="Foreign currency exchange rate"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.1281</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_98E_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20221231__srt--StatementGeographicalAxis__country--HK__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--PeriodEndMember_zloQWlTsDZbk" style="width: 13%; text-align: right" title="Foreign currency exchange rate"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.1281</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Annualized average HKD:US$ exchange rate</span></td> <td> </td> <td> </td> <td id="xdx_985_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementGeographicalAxis__country--HK__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--AnnualizedAverageMember_ztBJro0xeAD9" style="text-align: right" title="Foreign currency exchange rate"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.1278</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_982_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20221231__srt--StatementGeographicalAxis__country--HK__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--AnnualizedAverageMember_zDENPjaYNyO6" style="text-align: right" title="Foreign currency exchange rate"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.1276</span></td> <td> </td></tr> </table> <p id="xdx_8AB_zVlw7fbVCIRj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_84B_eus-gaap--ComprehensiveIncomePolicyPolicyTextBlock_z2m9HySDcQLd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_865_zp7sq5s8Rno4">Comprehensive income</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ASC Topic 220, “<i>Comprehensive Income</i>”, establishes standards for reporting and display of comprehensive income, its components and accumulated balances. Comprehensive income as defined includes all changes in equity during a period from non-owner sources. Accumulated other comprehensive income, as presented in the accompanying unaudited condensed consolidated statements of changes in stockholders’ equity, consists of changes in unrealized gains and losses on foreign currency translation. This comprehensive income is not included in the computation of income tax expense or benefit.</p> <p id="xdx_842_eus-gaap--LesseeLeasesPolicyTextBlock_zoPcs8Kjxxfc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_863_zilGMhRl8Rpa">Leases</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At the inception of an arrangement, the Company determines whether the arrangement is or contains a lease based on the unique facts and circumstances present. Leases with a term greater than one year are recognized on the balance sheet as right-of-use assets, lease liabilities and long-term lease liabilities. The Company has elected not to recognize on the balance sheet leases with terms of one year or less. Operating lease liabilities and their corresponding right-of-use assets are recorded based on the present value of lease payments over the expected remaining lease term. However, certain adjustments to the right-of-use assets may be required for items such as prepaid or accrued lease payments. The interest rate implicit in lease contracts is typically not readily determinable. As a result, the Company utilizes its incremental borrowing rates, which are the rates incurred to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In accordance with the guidance in ASC Topic 842, components of a lease should be split into three categories: lease components (e.g. land, building, etc.), non-lease components (e.g. common area maintenance, consumables, etc.), and non-components (e.g. property taxes, insurance, etc.). Subsequently, the fixed and in-substance fixed contract consideration (including any related to non-components) must be allocated based on the respective relative fair values to the lease components and non-lease components.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Lease expense comprises two components (i) amortization of the ROU assets calculated on a straight-line basis over the expected lease time and (ii) accretion of the lease liabilities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company made the policy election to not separate lease and non-lease components. Each lease component and the related non-lease components are accounted for together as a single component.</p> <p id="xdx_848_eus-gaap--DeferredChargesPolicyTextBlock_zvNqBk27KxCf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_868_z28ZtFwLaFwe">Deferred financing costs</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Costs related to the issuance of equity as commitment fees for future equity funding are deferred as an asset and amortized to interest expense over the term of the commitment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Amortization expense for the nine months ended December 31, 2023 and 2022 were $<span id="xdx_90C_eus-gaap--AmortizationOfDeferredCharges_c20230401__20231231_z3qG4R1m0Djl" title="Amortization of deferred financing costs">301,875</span> and $<span id="xdx_901_eus-gaap--AmortizationOfDeferredCharges_c20220401__20221231_zpSnuxO8bfE9" title="Amortization expense">90,903</span>, respectively.</p> <p id="xdx_84D_ecustom--RelatedPartiesPolicyTextBlock_znYSHKvN25a1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_869_zcsfsE3qx6zl">Related parties</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company follows the ASC 850-10, <i>Related Party</i> for the identification of related parties and disclosure of related party transactions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to section 850-10-20 the related parties include a) affiliates of the Company; b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of section 825–10–15, to be accounted for by the equity method by the investing entity; c) trusts for the benefit of employees, such as pension and Income-sharing trusts that are managed by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The unaudited condensed consolidated financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of unaudited condensed consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d) amount due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.</p> <p id="xdx_840_eus-gaap--CommitmentsAndContingenciesPolicyTextBlock_z1fyt6cOABF9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86B_zobCyszIQpa8">Commitments and contingencies</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company follows the ASC 450-20, <i>Commitments</i> to report accounting for contingencies. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s unaudited condensed consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.</p> <p id="xdx_848_eus-gaap--FairValueOfFinancialInstrumentsPolicy_ztYRuZhTaoh9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 2%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 98%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86E_zhtUWOSNTyqb">Fair value of financial instruments</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and has adopted paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by paragraph 820-10-35-37 of the FASB Accounting Standards Codification are described below:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 7%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1</span></td> <td style="width: 1%"> </td> <td style="width: 92%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2</span></td> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3</span></td> <td> </td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pricing inputs that are generally observable inputs and not corroborated by market data.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The carrying amounts of the Company’s financial assets and liabilities, such as cash and cash equivalents, accounts receivable, deposit, prepayments and other receivables approximate their fair values because of the short maturity of these instruments.</p> <p id="xdx_849_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zJrlMdfISKgl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86A_zj2MxQzn4Vj8">Recent accounting pronouncements</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In June 2016, the Financial Accounting Standards Board (“FASB”) issued new accounting guidance ASU 2016-13 for recognition of credit losses on financial instruments, which is effective January 1, 2020, with early adoption permitted on January 1, 2019. The guidance introduces a new credit reserving model known as the Current Expected Credit Loss (“CECL”) model, which is based on expected losses, and differs significantly from the incurred loss approach used today. The CECL model requires measurement of expected credit losses not only based on historical experience and current conditions, but also by including reasonable and supportable forecasts incorporating forward-looking information and will likely result in earlier recognition of credit reserves. In November 2019, the FASB issued ASU No. 2019-10, which is to update the effective date of ASU No. 2016-13 for private companies, not-for-profit organizations and certain smaller reporting companies applying for credit losses standard. The new effective date for these preparers is for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company has adopted this update on April 1, 2023, and the adoption does not have material impact on Company’s consolidated financial statements and related disclosures.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">CECL adoption will have broad impact on the financial statements of financial services firms, which will affect key profitability and solvency measures. Some of the more notable expected changes include:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 27px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Higher allowance on financial guarantee reserve and finance lease receivable levels and related deferred tax assets. While different asset types will be impacted differently, the expectation is that reserve levels will generally increase across the board for all financial firms.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Increased reserve levels may lead to a reduction in capital levels.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a result of higher reserving levels, the expectation is that CECL will reduce cyclicality in financial firms’ results, as higher reserving in “good times” will mean that less dramatic reserve increases will be loan related income (which will continue to be recognized on a periodic basis based on the effective interest method) and the related credit losses (which will be recognized up front at origination). This will make periods of loan expansion seem less profitable due to the immediate recognition of expected credit losses. Periods of stable or declining loan levels will look comparatively profitable as the income trickles in for loans, where losses had been previously recognized.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2023, the FASB issued new accounting guidance, ASU 2023-01, for leasehold improvements associated with common control leases, which is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted for both interim and annual financial statements that have not yet been made available for issuance. The new guidance introduced two issues: terms and conditions to be considered with leases between related parties under common control and accounting for leasehold improvements. The goals for the new issues are to reduce the cost associated with implementing and applying Topic 842 and to promote diversity in practice by entities within the scope when applying lease accounting requirements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and believe the future adoption of any such pronouncements may not be expected to cause a material impact on its financial condition or the results of its operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
</us-gaap:SignificantAccountingPoliciesTextBlock>
<us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-3905">
<p id="xdx_848_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zCSOVK3hfjo5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_867_zO70YIsKUwSd">Basis of presentation</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).</p>
</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
<us-gaap:UseOfEstimates contextRef="From2023-04-01to2023-12-31" id="ixv-3916">
<p id="xdx_84B_eus-gaap--UseOfEstimates_zAYQsgsB27s2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86F_z48yAaCBtfC3">Use of estimates and assumptions</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In preparing these unaudited condensed consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses during the periods reported. Actual results may differ from these estimates. If actual results significantly differ from the Company’s estimates, the Company’s financial condition and results of operations could be materially impacted. Significant estimates in the period include the valuation and useful lives of intangible assets and deferred tax valuation allowance.</p>
</us-gaap:UseOfEstimates>
<us-gaap:ConsolidationPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-3927">
<p id="xdx_84A_eus-gaap--ConsolidationPolicyTextBlock_zMkgEoSWbjXf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86B_zLqbgVsp16l5">Basis of consolidation</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The unaudited condensed consolidated financial statements include the accounts of KRFG and its subsidiaries. All significant inter-company balances and transactions within the Company have been eliminated upon consolidation.</p>
</us-gaap:ConsolidationPolicyTextBlock>
<us-gaap:SegmentReportingPolicyPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-3938">
<p id="xdx_841_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zrmTTdgEHFUl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_863_z5iFLo34otQ9">Segment reporting</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ASC Topic 280, “<i>Segment Reporting</i>” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about geographical areas, business segments and major customers in unaudited condensed consolidated financial statements. For the three and nine months ended December 31, 2023 and 2022, the Company operates in one reportable operating segment in Hong Kong.</p>
</us-gaap:SegmentReportingPolicyPolicyTextBlock>
<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-3950">
<p id="xdx_845_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zq2XCHavxpf2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_864_zY3nGyICX5Gk">Cash and cash equivalents</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments.</p>
</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
<us-gaap:ReceivablesPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-3961">
<p id="xdx_84F_eus-gaap--ReceivablesPolicyTextBlock_zOofDrAcdsQj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_864_zqAPrLpmAuZf">Accounts receivable</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accounts receivable are recorded at the invoiced amount and do not bear interest, which are due within contractual payment terms, generally 30 to 90 days from completion of service. Credit is extended based on evaluation of a customer's financial condition, the customer credit-worthiness and their payment history. Accounts receivable outstanding longer than the contractual payment terms are considered past due. Past due balances over 90 days and over a specified amount are reviewed individually for collectability. At the end of fiscal year, the Company specifically evaluates individual customer’s financial condition, credit history, and the current economic conditions to monitor the progress of the collection of accounts receivables. The Company will consider the allowance for doubtful accounts for any estimated losses resulting from the inability of its customers to make the required payments. For the receivables that are past due or not being paid according to payment terms, the appropriate actions are taken to exhaust all means of collection, including seeking legal resolution in a court of law. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company does not have any off-balance-sheet credit exposure related to its customers. As of December 31, 2023 and March 31, 2023, there was <span id="xdx_902_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iI_pp0p0_do_c20231231_zBjnTEIxXeRh" title="Allowance for doubtful accounts"><span id="xdx_90E_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iI_pp0p0_do_c20230331_zZjuDZZF79b5" title="Allowance for doubtful accounts">no</span></span> allowance for doubtful accounts.</p>
</us-gaap:ReceivablesPolicyTextBlock>
<us-gaap:AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables contextRef="AsOf2023-12-31" decimals="0" id="ixv-8938" unitRef="USD"> 0 </us-gaap:AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables>
<us-gaap:AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables contextRef="AsOf2023-03-31" decimals="0" id="ixv-8939" unitRef="USD"> 0 </us-gaap:AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables>
<us-gaap:IntangibleAssetsFiniteLivedPolicy contextRef="From2023-04-01to2023-12-31" id="ixv-3991">
<p id="xdx_84B_eus-gaap--IntangibleAssetsFiniteLivedPolicy_zcRLROUsypx5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_860_zvbDnAEkbXNf">Intangible assets</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Intangible assets consist of trademarks and</span> website development costs. The intangible assets are stated at the purchase cost and are amortized based on their economic benefits expected to be realized and assessed for impairment annually.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for its website development costs in accordance with ASC 350-50, <i>Website Development Costs</i>. These costs, if any, are included in intangible assets in the accompanying unaudited condensed consolidated financial statements. Upgrades or enhancements that add functionality are capitalized while other costs during the operating stage are expensed as incurred. The Company amortizes the capitalized website development costs over an estimated useful life of five years.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There was no impairment of intangible assets identified for the three and nine months ended December 31, 2023 and 2022. Amortization expense, for the nine months ended December 31, 2023 and 2022 were $<span id="xdx_904_eus-gaap--AmortizationOfIntangibleAssets_c20230401__20231231_zgiuqKaD6gs">3,373</span> and $<span id="xdx_902_eus-gaap--AmortizationOfIntangibleAssets_c20220401__20221231_zPJNakIVKIwi">3,368</span>, respectively.</p>
</us-gaap:IntangibleAssetsFiniteLivedPolicy>
<us-gaap:AmortizationOfIntangibleAssets contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8940" unitRef="USD"> 3373 </us-gaap:AmortizationOfIntangibleAssets>
<us-gaap:AmortizationOfIntangibleAssets contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8941" unitRef="USD"> 3368 </us-gaap:AmortizationOfIntangibleAssets>
<us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4010">
<p id="xdx_845_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zrSIeiIrNiV8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86E_zsS3C5SlYeq2">Property and equipment</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values:</p> <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfPropertyAndEquipmentUsefulLivesTableTextBlock_zz57t8ZUTHj3" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Useful lives)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BD_zfPRM3uabSK9" style="display: none">Schedule of estimated useful lives</span></td> <td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected useful lives</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 84%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office equipment</span></td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--MajorPropertyClassAxis__us-gaap--OfficeEquipmentMember_z1Io3FhSEHa" title="Estimated useful lives">3</span> years</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furniture and fixtures</span></td> <td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--MajorPropertyClassAxis__us-gaap--FurnitureAndFixturesMember_zip0c7SzCkl6" title="Estimated useful lives">3</span> years</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Computer equipment</span></td> <td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--MajorPropertyClassAxis__us-gaap--ComputerEquipmentMember_zWf3Le7SBW9l" title="Estimated useful lives">3</span> years</span></td></tr> </table> <p id="xdx_8AF_zTRkfDRTugUk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Expenditures for repair and maintenance are expensed as incurred. When assets have been retired or sold, the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in the results of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Depreciation expense for the nine months ended December 31, 2023 and 2022 were $<span id="xdx_904_eus-gaap--Depreciation_c20230401__20231231_zzn4ji7Jbca">1,941</span> and $<span id="xdx_903_eus-gaap--Depreciation_c20220401__20221231_zAAdszDk4Y7i">1,674</span>, respectively.</p>
</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
<KRFG:ScheduleOfPropertyAndEquipmentUsefulLivesTableTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4021">
<table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfPropertyAndEquipmentUsefulLivesTableTextBlock_zz57t8ZUTHj3" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Useful lives)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BD_zfPRM3uabSK9" style="display: none">Schedule of estimated useful lives</span></td> <td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected useful lives</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 84%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office equipment</span></td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--MajorPropertyClassAxis__us-gaap--OfficeEquipmentMember_z1Io3FhSEHa" title="Estimated useful lives">3</span> years</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furniture and fixtures</span></td> <td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--MajorPropertyClassAxis__us-gaap--FurnitureAndFixturesMember_zip0c7SzCkl6" title="Estimated useful lives">3</span> years</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Computer equipment</span></td> <td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--MajorPropertyClassAxis__us-gaap--ComputerEquipmentMember_zWf3Le7SBW9l" title="Estimated useful lives">3</span> years</span></td></tr> </table>
</KRFG:ScheduleOfPropertyAndEquipmentUsefulLivesTableTextBlock>
<us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="AsOf2023-12-31_us-gaap_OfficeEquipmentMember" id="ixv-8942"> P3Y </us-gaap:PropertyPlantAndEquipmentUsefulLife>
<us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="AsOf2023-12-31_us-gaap_FurnitureAndFixturesMember" id="ixv-8943"> P3Y </us-gaap:PropertyPlantAndEquipmentUsefulLife>
<us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="AsOf2023-12-31_us-gaap_ComputerEquipmentMember" id="ixv-8944"> P3Y </us-gaap:PropertyPlantAndEquipmentUsefulLife>
<us-gaap:Depreciation contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8945" unitRef="USD"> 1941 </us-gaap:Depreciation>
<us-gaap:Depreciation contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8946" unitRef="USD"> 1674 </us-gaap:Depreciation>
<us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4060">
<p id="xdx_849_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zQkapDKTRF54" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_865_zVRTtH4mqOn2">Impairment of long-lived assets</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In accordance with the provisions of ASC Topic 360, <i>Impairment or Disposal of Long-Lived Assets</i>, all long-lived assets such as property and equipment owned and held by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is evaluated by a comparison of the carrying amount of an asset to its estimated future undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amounts of the assets exceed the fair value of the assets. There has been <span id="xdx_909_eus-gaap--AssetImpairmentCharges_pp0p0_do_c20231001__20231231_zp8PXC33bScj" title="Impairment charge"><span id="xdx_90D_eus-gaap--AssetImpairmentCharges_pp0p0_do_c20221001__20221231_zZC6RWnr5OY1" title="Impairment charge"><span id="xdx_901_eus-gaap--AssetImpairmentCharges_pp0p0_do_c20230401__20231231_zTLPK1zmWjZ7" title="Impairment charge"><span id="xdx_90C_eus-gaap--AssetImpairmentCharges_pp0p0_do_c20220401__20221231_zFOt7h6LOsKl" title="Impairment charge">no</span></span></span></span> impairment charge for the three and nine months ended December 31, 2023 and 2022.</p>
</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>
<us-gaap:AssetImpairmentCharges contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8947" unitRef="USD"> 0 </us-gaap:AssetImpairmentCharges>
<us-gaap:AssetImpairmentCharges contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8948" unitRef="USD"> 0 </us-gaap:AssetImpairmentCharges>
<us-gaap:AssetImpairmentCharges contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8949" unitRef="USD"> 0 </us-gaap:AssetImpairmentCharges>
<us-gaap:AssetImpairmentCharges contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8950" unitRef="USD"> 0 </us-gaap:AssetImpairmentCharges>
<us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4076">
<p id="xdx_843_eus-gaap--RevenueRecognitionPolicyTextBlock_zcj7cRhrYVd2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_863_z98cEGRfnvl5">Revenue recognition</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company adopted Accounting Standards Update (“ASU”) No. 2014-09, <i>Revenue from Contracts with Customers</i> (Topic 606) (“ASU 2014-09”). Under ASU 2014-09, the Company recognizes revenue when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Where the Company acts as a principal, it sells its products directly to customers. The Company considers customer order confirmations to be a contract with the customer. Customer confirmations are executed at the time an order is placed. Revenue is recognized when control of the product is transferred to the customer (i.e., when the Company’s performance obligation is satisfied), which typically occurs at delivery date. As a result, the Company has a present and unconditional right to payment and record the amount due from the customer in accounts receivable. For each contract, the Company considers the promise to transfer products to be the only identified performance obligation. In determining the transaction price, the Company evaluates whether the price is subject to refund or adjustment to determine the net consideration to which the Company expects to be entitled.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Where the Company acts as an agent, the Company recognizes revenue on a net basis, as the Company is not responsible for the fulfillment, nor controls the delivery of the promised goods, and has no discretion in establishing prices and therefore is agent in the arrangement. For each contract the Company considers the promise to facilitate the arrangement between the parties as the identified performance obligation. The transaction price is determined to be the contracted price to which the Company is entitled to upon completion of its performance obligation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">For the current period, the Company has assessed that it acts in the role of a principal in the exchange of goods and services.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company also applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%; text-align: justify"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">identify the contract with a customer;</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">identify the performance obligations in the contract;</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">determine the transaction price;</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">allocate the transaction price to performance obligations in the contract; and</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">recognize revenue as the performance obligation is satisfied.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company’s services revenue is derived from performing </span>research and development and technology development for customers under fixed-price contracts. The fixed contract price is allocated to the performance obligations and revenue is recognized over time as each performance obligation is satisfied and accepted by customers, and recovery is probable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company also generates revenue from the rendering of technical services to customers upon request. The Company considers customer service order confirmations to be a contract with the customer. Customer service order confirmations are executed at the time an order is placed. Revenue is recognized when the technical service is rendered to the customer (i.e., when the Company’s performance obligation is satisfied). As a result, the Company has a present and unconditional right to payment and record the amount due from the customer in accounts receivable. For each contract, the Company considers the promise to perform the technical service as the only identified performance obligation. In determining the transaction price, the Company evaluates whether the price is subject to refund or adjustment to determine the net consideration to which the Company expects to be entitled. The technical service revenue will be recognized at a point in time when the technical service is completed.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Costs incurred in connection with research and development, are included in cost of revenue. Product development costs charged to billable projects are recorded as cost of revenue, which consist primarily of costs associated with personnel, supplies and materials. Costs incurred in connection with rendering of technical services, are included in cost of revenue, which consist primarily of costs associated with outsourced technical consultant fees.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the nine months ended December 31, 2023 and 2022, the Company incurred $<span id="xdx_906_eus-gaap--Revenues_c20220401__20231231__srt--ProductOrServiceAxis__custom--ProjectFeeIncomeMember_z2kcldBaRIEi">51,116</span> and <span id="xdx_90D_eus-gaap--Revenues_c20210401__20221231__srt--ProductOrServiceAxis__custom--ProjectFeeIncomeMember_zLrXqMqdSn46">160,957</span> project fee income respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the nine months ended December 31, 2023 and 2022, the Company incurred $<span id="xdx_90D_eus-gaap--Revenues_c20220401__20231231__srt--ProductOrServiceAxis__custom--SalsOfProductMember_zio9Ibq4wC14">0</span> and <span id="xdx_90A_eus-gaap--Revenues_c20210401__20221231__srt--ProductOrServiceAxis__custom--SalsOfProductMember_z7rHsEpeZWz1">8,623</span> sales of product respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
</us-gaap:RevenueRecognitionPolicyTextBlock>
<us-gaap:Revenues contextRef="From2022-04-012023-12-31_custom_ProjectFeeIncomeMember" decimals="0" id="ixv-8951" unitRef="USD"> 51116 </us-gaap:Revenues>
<us-gaap:Revenues contextRef="From2021-04-012022-12-31_custom_ProjectFeeIncomeMember" decimals="0" id="ixv-8952" unitRef="USD"> 160957 </us-gaap:Revenues>
<us-gaap:Revenues contextRef="From2022-04-012023-12-31_custom_SalsOfProductMember" decimals="0" id="ixv-8953" unitRef="USD"> 0 </us-gaap:Revenues>
<us-gaap:Revenues contextRef="From2021-04-012022-12-31_custom_SalsOfProductMember" decimals="0" id="ixv-8954" unitRef="USD"> 8623 </us-gaap:Revenues>
<us-gaap:GovernmentContractorsPolicyPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4158">
<p id="xdx_84B_eus-gaap--GovernmentContractorsPolicyPolicyTextBlock_zeexxpUzeP9i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86D_zXsl0ZmK8dlf">Government subsidy</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A government subsidy is not recognized until there is reasonable assurance that: (a) the enterprise will comply with the conditions attached to the grant; and (b) the grant will be received. When the Company receives government subsidies but the conditions attached to the grants have not been fulfilled, such government subsidies are deferred and recorded under other payables and accrued expenses, and other long-term liability. The classification of short-term or long-term liabilities is depended on the management’s expectation of when the conditions attached to the grant can be fulfilled. For the three months ended December 31, 2023 and 2022, the Company received government subsidies of $<span id="xdx_906_eus-gaap--OtherNonoperatingIncome_pp0p0_c20231001__20231231_zLLAlCtxvDT5" title="Other nonoperating income">0</span> and $<span id="xdx_908_eus-gaap--OtherNonoperatingIncome_pp0p0_c20221001__20221231_zlalCCGsRU27" title="Other nonoperating income">927</span>. For the nine months ended December 31, 2023 and 2022, the Company received government subsidies of $<span id="xdx_90F_eus-gaap--OtherNonoperatingIncome_pp0p0_c20230401__20231231_zjGfZrLNXqVi" title="Other nonoperating income">0</span> and $<span id="xdx_90F_eus-gaap--OtherNonoperatingIncome_pp0p0_c20220401__20221231_zEAfoTjCqxV" title="Other nonoperating income">9,185</span>.</p>
</us-gaap:GovernmentContractorsPolicyPolicyTextBlock>
<us-gaap:OtherNonoperatingIncome contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8955" unitRef="USD"> 0 </us-gaap:OtherNonoperatingIncome>
<us-gaap:OtherNonoperatingIncome contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8956" unitRef="USD"> 927 </us-gaap:OtherNonoperatingIncome>
<us-gaap:OtherNonoperatingIncome contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8957" unitRef="USD"> 0 </us-gaap:OtherNonoperatingIncome>
<us-gaap:OtherNonoperatingIncome contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8958" unitRef="USD"> 9185 </us-gaap:OtherNonoperatingIncome>
<us-gaap:IncomeTaxPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4173">
<p id="xdx_843_eus-gaap--IncomeTaxPolicyTextBlock_z9sXAkGwIWla" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_867_zu2fRMZieBA1">Income taxes</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company adopted the ASC 740 <i>Income tax</i> provisions of paragraph 740-10-25-13, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the unaudited condensed consolidated financial statements. Under paragraph 740-10-25-13, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the unaudited condensed consolidated financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Paragraph 740-10-25-13 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of paragraph 740-10-25-13.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances as management deems necessary.</p>
</us-gaap:IncomeTaxPolicyTextBlock>
<us-gaap:IncomeTaxUncertaintiesPolicy contextRef="From2023-04-01to2023-12-31" id="ixv-4204">
<p id="xdx_84F_eus-gaap--IncomeTaxUncertaintiesPolicy_zeOa1yrIrwo" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_860_zgXlpTSpIyH">Uncertain tax positions</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the ASC 740 provisions of Section 740-10-25 for the three and nine months ended December 31, 2023 and 2022.</p>
</us-gaap:IncomeTaxUncertaintiesPolicy>
<us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4215">
<p id="xdx_840_eus-gaap--EarningsPerSharePolicyTextBlock_zR1dgWCQIFz2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_867_zpS48kQFeyF1">Net loss per share</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company calculates net loss per share in accordance with ASC Topic 260, “<i>Earnings per Share</i>.” Basic income per share is computed by dividing the net income by the weighted-average number of common shares outstanding during the period. Diluted income per share is computed similar to basic income per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive.</p>
</us-gaap:EarningsPerSharePolicyTextBlock>
<us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4227">
<p id="xdx_848_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zAJmVTkYcCPe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 2%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 98%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86C_zicOol3mInOh">Foreign currencies translation</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the unaudited condensed consolidated statement of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The reporting currency of the Company is United States Dollar ("US$") and the accompanying unaudited condensed consolidated financial statements have been expressed in US$. In addition, the Company is operating in Hong Kong and maintains its books and record in its local currency, Hong Kong Dollars (“HKD”), which is it’s a functional currency, being the primary currency of the economic environment in which their operations are conducted. In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “<i>Translation of Financial Statement</i>”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiaries are recorded as a separate component of accumulated other comprehensive income within the statements of changes in stockholder’s equity.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Translation of amounts from HKD into US$ has been made at the following exchange rates for the period ended December 31, 2023 and 2022:</p> <table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfIntercompanyForeignCurrencyBalancesTextBlock_z6CCubtsMJp2" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Translation rates)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BB_zGfeKRisuOxl" style="display: none">Schedule of translation rates</span></td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 31, 2023</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 31, 2022</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 68%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Period-end HKD:US$ exchange rate</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_98E_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementGeographicalAxis__country--HK__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--PeriodEndMember_zYmf2o75Lr7" style="width: 13%; text-align: right" title="Foreign currency exchange rate"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.1281</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_98E_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20221231__srt--StatementGeographicalAxis__country--HK__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--PeriodEndMember_zloQWlTsDZbk" style="width: 13%; text-align: right" title="Foreign currency exchange rate"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.1281</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Annualized average HKD:US$ exchange rate</span></td> <td> </td> <td> </td> <td id="xdx_985_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementGeographicalAxis__country--HK__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--AnnualizedAverageMember_ztBJro0xeAD9" style="text-align: right" title="Foreign currency exchange rate"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.1278</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_982_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20221231__srt--StatementGeographicalAxis__country--HK__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--AnnualizedAverageMember_zDENPjaYNyO6" style="text-align: right" title="Foreign currency exchange rate"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.1276</span></td> <td> </td></tr> </table> <p id="xdx_8AB_zVlw7fbVCIRj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>
<us-gaap:ScheduleOfIntercompanyForeignCurrencyBalancesTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4243">
<table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfIntercompanyForeignCurrencyBalancesTextBlock_z6CCubtsMJp2" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Translation rates)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BB_zGfeKRisuOxl" style="display: none">Schedule of translation rates</span></td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 31, 2023</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 31, 2022</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 68%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Period-end HKD:US$ exchange rate</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_98E_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementGeographicalAxis__country--HK__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--PeriodEndMember_zYmf2o75Lr7" style="width: 13%; text-align: right" title="Foreign currency exchange rate"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.1281</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_98E_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20221231__srt--StatementGeographicalAxis__country--HK__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--PeriodEndMember_zloQWlTsDZbk" style="width: 13%; text-align: right" title="Foreign currency exchange rate"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.1281</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Annualized average HKD:US$ exchange rate</span></td> <td> </td> <td> </td> <td id="xdx_985_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementGeographicalAxis__country--HK__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--AnnualizedAverageMember_ztBJro0xeAD9" style="text-align: right" title="Foreign currency exchange rate"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.1278</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_982_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20221231__srt--StatementGeographicalAxis__country--HK__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--AnnualizedAverageMember_zDENPjaYNyO6" style="text-align: right" title="Foreign currency exchange rate"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.1276</span></td> <td> </td></tr> </table>
</us-gaap:ScheduleOfIntercompanyForeignCurrencyBalancesTextBlock>
<us-gaap:ForeignCurrencyExchangeRateTranslation1 contextRef="AsOf2023-12-31_country_HK_custom_PeriodEndMember" decimals="INF" id="ixv-8959" unitRef="Pure"> 0.1281 </us-gaap:ForeignCurrencyExchangeRateTranslation1>
<us-gaap:ForeignCurrencyExchangeRateTranslation1 contextRef="AsOf2022-12-31_country_HK_custom_PeriodEndMember" decimals="INF" id="ixv-8960" unitRef="Pure"> 0.1281 </us-gaap:ForeignCurrencyExchangeRateTranslation1>
<us-gaap:ForeignCurrencyExchangeRateTranslation1 contextRef="AsOf2023-12-31_country_HK_custom_AnnualizedAverageMember" decimals="INF" id="ixv-8961" unitRef="Pure"> 0.1278 </us-gaap:ForeignCurrencyExchangeRateTranslation1>
<us-gaap:ForeignCurrencyExchangeRateTranslation1 contextRef="AsOf2022-12-31_country_HK_custom_AnnualizedAverageMember" decimals="INF" id="ixv-8962" unitRef="Pure"> 0.1276 </us-gaap:ForeignCurrencyExchangeRateTranslation1>
<us-gaap:ComprehensiveIncomePolicyPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4291">
<p id="xdx_84B_eus-gaap--ComprehensiveIncomePolicyPolicyTextBlock_z2m9HySDcQLd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_865_zp7sq5s8Rno4">Comprehensive income</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ASC Topic 220, “<i>Comprehensive Income</i>”, establishes standards for reporting and display of comprehensive income, its components and accumulated balances. Comprehensive income as defined includes all changes in equity during a period from non-owner sources. Accumulated other comprehensive income, as presented in the accompanying unaudited condensed consolidated statements of changes in stockholders’ equity, consists of changes in unrealized gains and losses on foreign currency translation. This comprehensive income is not included in the computation of income tax expense or benefit.</p>
</us-gaap:ComprehensiveIncomePolicyPolicyTextBlock>
<us-gaap:LesseeLeasesPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4320">
<p id="xdx_842_eus-gaap--LesseeLeasesPolicyTextBlock_zoPcs8Kjxxfc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_863_zilGMhRl8Rpa">Leases</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At the inception of an arrangement, the Company determines whether the arrangement is or contains a lease based on the unique facts and circumstances present. Leases with a term greater than one year are recognized on the balance sheet as right-of-use assets, lease liabilities and long-term lease liabilities. The Company has elected not to recognize on the balance sheet leases with terms of one year or less. Operating lease liabilities and their corresponding right-of-use assets are recorded based on the present value of lease payments over the expected remaining lease term. However, certain adjustments to the right-of-use assets may be required for items such as prepaid or accrued lease payments. The interest rate implicit in lease contracts is typically not readily determinable. As a result, the Company utilizes its incremental borrowing rates, which are the rates incurred to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In accordance with the guidance in ASC Topic 842, components of a lease should be split into three categories: lease components (e.g. land, building, etc.), non-lease components (e.g. common area maintenance, consumables, etc.), and non-components (e.g. property taxes, insurance, etc.). Subsequently, the fixed and in-substance fixed contract consideration (including any related to non-components) must be allocated based on the respective relative fair values to the lease components and non-lease components.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Lease expense comprises two components (i) amortization of the ROU assets calculated on a straight-line basis over the expected lease time and (ii) accretion of the lease liabilities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company made the policy election to not separate lease and non-lease components. Each lease component and the related non-lease components are accounted for together as a single component.</p>
</us-gaap:LesseeLeasesPolicyTextBlock>
<us-gaap:DeferredChargesPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4337">
<p id="xdx_848_eus-gaap--DeferredChargesPolicyTextBlock_zvNqBk27KxCf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_868_z28ZtFwLaFwe">Deferred financing costs</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Costs related to the issuance of equity as commitment fees for future equity funding are deferred as an asset and amortized to interest expense over the term of the commitment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Amortization expense for the nine months ended December 31, 2023 and 2022 were $<span id="xdx_90C_eus-gaap--AmortizationOfDeferredCharges_c20230401__20231231_z3qG4R1m0Djl" title="Amortization of deferred financing costs">301,875</span> and $<span id="xdx_901_eus-gaap--AmortizationOfDeferredCharges_c20220401__20221231_zpSnuxO8bfE9" title="Amortization expense">90,903</span>, respectively.</p>
</us-gaap:DeferredChargesPolicyTextBlock>
<us-gaap:AmortizationOfDeferredCharges contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8963" unitRef="USD"> 301875 </us-gaap:AmortizationOfDeferredCharges>
<us-gaap:AmortizationOfDeferredCharges contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8964" unitRef="USD"> 90903 </us-gaap:AmortizationOfDeferredCharges>
<KRFG:RelatedPartiesPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4352">
<p id="xdx_84D_ecustom--RelatedPartiesPolicyTextBlock_znYSHKvN25a1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_869_zcsfsE3qx6zl">Related parties</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company follows the ASC 850-10, <i>Related Party</i> for the identification of related parties and disclosure of related party transactions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to section 850-10-20 the related parties include a) affiliates of the Company; b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of section 825–10–15, to be accounted for by the equity method by the investing entity; c) trusts for the benefit of employees, such as pension and Income-sharing trusts that are managed by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The unaudited condensed consolidated financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of unaudited condensed consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d) amount due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.</p>
</KRFG:RelatedPartiesPolicyTextBlock>
<us-gaap:CommitmentsAndContingenciesPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4385">
<p id="xdx_840_eus-gaap--CommitmentsAndContingenciesPolicyTextBlock_z1fyt6cOABF9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86B_zobCyszIQpa8">Commitments and contingencies</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company follows the ASC 450-20, <i>Commitments</i> to report accounting for contingencies. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s unaudited condensed consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.</p>
</us-gaap:CommitmentsAndContingenciesPolicyTextBlock>
<us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="From2023-04-01to2023-12-31" id="ixv-4401">
<p id="xdx_848_eus-gaap--FairValueOfFinancialInstrumentsPolicy_ztYRuZhTaoh9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 2%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 98%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86E_zhtUWOSNTyqb">Fair value of financial instruments</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and has adopted paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by paragraph 820-10-35-37 of the FASB Accounting Standards Codification are described below:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 7%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1</span></td> <td style="width: 1%"> </td> <td style="width: 92%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2</span></td> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3</span></td> <td> </td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pricing inputs that are generally observable inputs and not corroborated by market data.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The carrying amounts of the Company’s financial assets and liabilities, such as cash and cash equivalents, accounts receivable, deposit, prepayments and other receivables approximate their fair values because of the short maturity of these instruments.</p>
</us-gaap:FairValueOfFinancialInstrumentsPolicy>
<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4463">
<p id="xdx_849_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zJrlMdfISKgl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86A_zj2MxQzn4Vj8">Recent accounting pronouncements</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In June 2016, the Financial Accounting Standards Board (“FASB”) issued new accounting guidance ASU 2016-13 for recognition of credit losses on financial instruments, which is effective January 1, 2020, with early adoption permitted on January 1, 2019. The guidance introduces a new credit reserving model known as the Current Expected Credit Loss (“CECL”) model, which is based on expected losses, and differs significantly from the incurred loss approach used today. The CECL model requires measurement of expected credit losses not only based on historical experience and current conditions, but also by including reasonable and supportable forecasts incorporating forward-looking information and will likely result in earlier recognition of credit reserves. In November 2019, the FASB issued ASU No. 2019-10, which is to update the effective date of ASU No. 2016-13 for private companies, not-for-profit organizations and certain smaller reporting companies applying for credit losses standard. The new effective date for these preparers is for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company has adopted this update on April 1, 2023, and the adoption does not have material impact on Company’s consolidated financial statements and related disclosures.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">CECL adoption will have broad impact on the financial statements of financial services firms, which will affect key profitability and solvency measures. Some of the more notable expected changes include:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 27px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Higher allowance on financial guarantee reserve and finance lease receivable levels and related deferred tax assets. While different asset types will be impacted differently, the expectation is that reserve levels will generally increase across the board for all financial firms.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Increased reserve levels may lead to a reduction in capital levels.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a result of higher reserving levels, the expectation is that CECL will reduce cyclicality in financial firms’ results, as higher reserving in “good times” will mean that less dramatic reserve increases will be loan related income (which will continue to be recognized on a periodic basis based on the effective interest method) and the related credit losses (which will be recognized up front at origination). This will make periods of loan expansion seem less profitable due to the immediate recognition of expected credit losses. Periods of stable or declining loan levels will look comparatively profitable as the income trickles in for loans, where losses had been previously recognized.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2023, the FASB issued new accounting guidance, ASU 2023-01, for leasehold improvements associated with common control leases, which is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted for both interim and annual financial statements that have not yet been made available for issuance. The new guidance introduced two issues: terms and conditions to be considered with leases between related parties under common control and accounting for leasehold improvements. The goals for the new issues are to reduce the cost associated with implementing and applying Topic 842 and to promote diversity in practice by entities within the scope when applying lease accounting requirements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and believe the future adoption of any such pronouncements may not be expected to cause a material impact on its financial condition or the results of its operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
<us-gaap:SubstantialDoubtAboutGoingConcernTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4504">
<p id="xdx_802_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zNkM8Uqy47xh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE – 4 <span id="xdx_82E_zDadK4lBgQP4">GOING CONCERN UNCERTAINTIES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying unaudited condensed consolidated financial statements have been prepared using the going concern basis of accounting, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company incurred a recurring loss from prior years and suffered from an accumulated deficit of $<span id="xdx_909_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_pp0p0_di_c20231231_z13NL5K7T8dl">8,464,681 </span></span><span style="font-family: Times New Roman, Times, Serif">at December 31, 2023. The continuation as a going concern is dependent upon improving profitability and obtaining the continued financial support from the stockholders and external financing to provide the additional cash to meet the Company’s obligations as they become due. Whilst management believes that external financing can be obtained, there can be no assurance on the success of raising such additional capital resources on terms satisfactory to the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These unaudited condensed consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets and liabilities that may result in the Company not being able to continue as a going concern.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
</us-gaap:SubstantialDoubtAboutGoingConcernTextBlock>
<us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2023-12-31" decimals="0" id="ixv-8965" unitRef="USD"> -8464681 </us-gaap:RetainedEarningsAccumulatedDeficit>
<KRFG:DeferredFinancingCostDisclosureTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4535">
<p id="xdx_80A_ecustom--DeferredFinancingCostDisclosureTextBlock_zL6B2MKrkvY6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE – 5 <span id="xdx_82D_zQMpXLdj2JLl">DEFERRED FINANCING COST, NET</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Deferred financing cost, net is as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zsqhbYtJKxlj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DEFERRED FINANCING COST, NET (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B1_z3z1Ms8IdX66" style="display: none">Schedule of deferred financing costs</span></td><td> </td> <td colspan="2" id="xdx_491_20231231_zw5ok5stftEd" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_494_20230331_zP6e6ghV7H7j" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, <br/> 2023</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, <br/> 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredFinanceCostsGross_iI_maDFCNz12I_zv0wIDI5n6U" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Deferred financing cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,207,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,207,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AccumulatedAmortizationDeferredFinanceCosts_iNI_di_msDFCNz12I_zOgZdgH1AlUc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(611,576</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(309,701</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--DeferredFinanceCostsNet_iTI_mtDFCNz12I_zS9UsK5FGm36" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Deferred financing cost, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">595,924</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">897,799</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - DEFERRED FINANCING COST, NET (Details)"> <tr style="vertical-align: bottom"> <td></td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">December 31, <br/> 2023</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">March 31, <br/> 2023</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_405_eus-gaap--DeferredFinanceCostsCurrentNet_iI_zflVuJdnfCCd" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 68%"><span style="font-size: 10pt">Current portion</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">402,500</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">402,500</span></td> <td style="width: 1%"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredFinanceCostsNoncurrentNet_iI_zLffmg4FrYB8" style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Non-current portion</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">193,424</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">495,299</span></td> <td> </td></tr> <tr id="xdx_406_eus-gaap--DeferredFinanceCostsNet_iI_z63yETgiKqD1" style="vertical-align: bottom; background-color: #EEEEEE"> <td><b style="display: none">Deferred financing cost, net</b></td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">595,924</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">897,799</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 24, 2022, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220623__20220624__srt--CounterpartyNameAxis__custom--WilliamsburgVentureHoldingsMember_zTbBXoDaC2Ea">525,000,000</span> shares of its common stock as Commitment Shares to Williamsburg Venture Holdings, LLC (the “Investor”), under an Equity Purchase Agreement dated June 21, 2022 (the “Agreement”) which was deferred to be amortized over the commitment period of 3 years.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amortization of the expense for the three months ended December 31, 2023 and 2022 were $<span id="xdx_90B_eus-gaap--InterestExpense_c20231001__20231231_zgXkD0S55Uu">100,681</span> and $<span id="xdx_90F_eus-gaap--InterestExpense_c20221001__20221231_zSECb1jOPDne">43,750</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amortization of the expense for the nine months ended December 31, 2023 and 2022 were $<span id="xdx_90A_eus-gaap--InterestExpense_c20230401__20231231_zFWccggPFsK3">301,875</span> and $<span id="xdx_908_eus-gaap--InterestExpense_c20220401__20221231_zD993nXOiaai">90,903</span>, respectively</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
</KRFG:DeferredFinancingCostDisclosureTextBlock>
<us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4541">
<table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zsqhbYtJKxlj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DEFERRED FINANCING COST, NET (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B1_z3z1Ms8IdX66" style="display: none">Schedule of deferred financing costs</span></td><td> </td> <td colspan="2" id="xdx_491_20231231_zw5ok5stftEd" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_494_20230331_zP6e6ghV7H7j" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, <br/> 2023</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, <br/> 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredFinanceCostsGross_iI_maDFCNz12I_zv0wIDI5n6U" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Deferred financing cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,207,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,207,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AccumulatedAmortizationDeferredFinanceCosts_iNI_di_msDFCNz12I_zOgZdgH1AlUc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(611,576</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(309,701</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--DeferredFinanceCostsNet_iTI_mtDFCNz12I_zS9UsK5FGm36" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Deferred financing cost, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">595,924</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">897,799</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - DEFERRED FINANCING COST, NET (Details)"> <tr style="vertical-align: bottom"> <td></td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">December 31, <br/> 2023</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">March 31, <br/> 2023</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_405_eus-gaap--DeferredFinanceCostsCurrentNet_iI_zflVuJdnfCCd" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 68%"><span style="font-size: 10pt">Current portion</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">402,500</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">402,500</span></td> <td style="width: 1%"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredFinanceCostsNoncurrentNet_iI_zLffmg4FrYB8" style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Non-current portion</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">193,424</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">495,299</span></td> <td> </td></tr> <tr id="xdx_406_eus-gaap--DeferredFinanceCostsNet_iI_z63yETgiKqD1" style="vertical-align: bottom; background-color: #EEEEEE"> <td><b style="display: none">Deferred financing cost, net</b></td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">595,924</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">897,799</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 24, 2022, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220623__20220624__srt--CounterpartyNameAxis__custom--WilliamsburgVentureHoldingsMember_zTbBXoDaC2Ea">525,000,000</span> shares of its common stock as Commitment Shares to Williamsburg Venture Holdings, LLC (the “Investor”), under an Equity Purchase Agreement dated June 21, 2022 (the “Agreement”) which was deferred to be amortized over the commitment period of 3 years.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amortization of the expense for the three months ended December 31, 2023 and 2022 were $<span id="xdx_90B_eus-gaap--InterestExpense_c20231001__20231231_zgXkD0S55Uu">100,681</span> and $<span id="xdx_90F_eus-gaap--InterestExpense_c20221001__20221231_zSECb1jOPDne">43,750</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amortization of the expense for the nine months ended December 31, 2023 and 2022 were $<span id="xdx_90A_eus-gaap--InterestExpense_c20230401__20231231_zFWccggPFsK3">301,875</span> and $<span id="xdx_908_eus-gaap--InterestExpense_c20220401__20221231_zD993nXOiaai">90,903</span>, respectively</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
</us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock>
<us-gaap:DeferredFinanceCostsGross contextRef="AsOf2023-12-31" decimals="0" id="ixv-8966" unitRef="USD"> 1207500 </us-gaap:DeferredFinanceCostsGross>
<us-gaap:DeferredFinanceCostsGross contextRef="AsOf2023-03-31" decimals="0" id="ixv-8967" unitRef="USD"> 1207500 </us-gaap:DeferredFinanceCostsGross>
<us-gaap:AccumulatedAmortizationDeferredFinanceCosts contextRef="AsOf2023-12-31" decimals="0" id="ixv-8968" unitRef="USD"> 611576 </us-gaap:AccumulatedAmortizationDeferredFinanceCosts>
<us-gaap:AccumulatedAmortizationDeferredFinanceCosts contextRef="AsOf2023-03-31" decimals="0" id="ixv-8969" unitRef="USD"> 309701 </us-gaap:AccumulatedAmortizationDeferredFinanceCosts>
<us-gaap:DeferredFinanceCostsNet contextRef="AsOf2023-12-31" decimals="0" id="ixv-8970" unitRef="USD"> 595924 </us-gaap:DeferredFinanceCostsNet>
<us-gaap:DeferredFinanceCostsNet contextRef="AsOf2023-03-31" decimals="0" id="ixv-8971" unitRef="USD"> 897799 </us-gaap:DeferredFinanceCostsNet>
<us-gaap:DeferredFinanceCostsCurrentNet contextRef="AsOf2023-12-31" decimals="0" id="ixv-8972" unitRef="USD"> 402500 </us-gaap:DeferredFinanceCostsCurrentNet>
<us-gaap:DeferredFinanceCostsCurrentNet contextRef="AsOf2023-03-31" decimals="0" id="ixv-8973" unitRef="USD"> 402500 </us-gaap:DeferredFinanceCostsCurrentNet>
<us-gaap:DeferredFinanceCostsNoncurrentNet contextRef="AsOf2023-12-31" decimals="0" id="ixv-8974" unitRef="USD"> 193424 </us-gaap:DeferredFinanceCostsNoncurrentNet>
<us-gaap:DeferredFinanceCostsNoncurrentNet contextRef="AsOf2023-03-31" decimals="0" id="ixv-8975" unitRef="USD"> 495299 </us-gaap:DeferredFinanceCostsNoncurrentNet>
<us-gaap:DeferredFinanceCostsNet contextRef="AsOf2023-12-31" decimals="0" id="ixv-8976" unitRef="USD"> 595924 </us-gaap:DeferredFinanceCostsNet>
<us-gaap:DeferredFinanceCostsNet contextRef="AsOf2023-03-31" decimals="0" id="ixv-8977" unitRef="USD"> 897799 </us-gaap:DeferredFinanceCostsNet>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2022-06-232022-06-24_custom_WilliamsburgVentureHoldingsMember" decimals="INF" id="ixv-8978" unitRef="Shares"> 525000000 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:InterestExpense contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8979" unitRef="USD"> 100681 </us-gaap:InterestExpense>
<us-gaap:InterestExpense contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-8980" unitRef="USD"> 43750 </us-gaap:InterestExpense>
<us-gaap:InterestExpense contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-8981" unitRef="USD"> 301875 </us-gaap:InterestExpense>
<us-gaap:InterestExpense contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-8982" unitRef="USD"> 90903 </us-gaap:InterestExpense>
<us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4685">
<p id="xdx_809_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_znqOtnQcn1Gc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE – 6 <span id="xdx_824_zx2JBTFf6wXc">PROPERTY AND EQUIPMENT, NET</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment consisted of the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--PropertyPlantAndEquipmentTextBlock_zsO7WskTw6kg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT, NET (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BD_z0AHZFq5PMc" style="display: none">Schedule of property and equipment</span></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 style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">December 31,</td><td> </td><td> </td> <td colspan="2" style="text-align: center">March 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Office equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zVghRnnHzyJe" style="width: 13%; text-align: right" title="Property and equipment plus construction in progress">12,007</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20230331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zKKVrb6bmyG" style="width: 13%; text-align: right" title="Property and equipment plus construction in progress">15,706</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Furniture and fixtures</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zYOUwo8vPDBj" style="text-align: right" title="Property and equipment plus construction in progress">15,667</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20230331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zmvZ0HsfNp88" style="text-align: right" title="Property and equipment plus construction in progress">12,037</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Computer equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_z1Ptxgpj27W5" style="text-align: right" title="Property and equipment plus construction in progress">26,939</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20230331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zVQb3ZJaTaNe" style="text-align: right" title="Property and equipment plus construction in progress">26,999</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Foreign translation difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--ForeignTranslationDifferencePropertyAndEquipment_iI_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ForeignTranslationDifferenceMember_zwexjRU18Wx1" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment plus construction in progress">290</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--ForeignTranslationDifferencePropertyAndEquipment_iI_pp0p0_c20230331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ForeignTranslationDifferenceMember_z6hWA9am0EX3" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment plus construction in progress">(129</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20231231_zbuYLAGSEoKd" style="text-align: right" title="Property and equipment plus construction in progress">54,903</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20230331_z8Kx2r38R311" style="text-align: right" title="Property and equipment plus construction in progress">54,613</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: accumulated depreciation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20231231_zE7etn3oygfh" style="text-align: right" title="Less: Accumulated depreciation and amortization">(51,459</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20230331_z0agDkQHLkmj" style="text-align: right" title="Less: Accumulated depreciation and amortization">(49,637</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Less: foreign translation difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--LessForeignTranslationDifference_pp0p0_c20231231_zTYfRPb8NE3e" style="border-bottom: Black 1pt solid; text-align: right" title="Less: foreign translation difference">(267</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--LessForeignTranslationDifference_c20230331_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Less: foreign translation difference">119</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20231231_zGhpwwjLf0uj" style="border-bottom: Black 2.5pt double; text-align: right" title="Total property and equipment, net">3,177</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 id="xdx_986_eus-gaap--PropertyPlantAndEquipmentNet_c20230331_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total property and equipment, net">5,095</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Depreciation expense for the three months ended December 31, 2023 and 2022 were $<span id="xdx_90B_eus-gaap--Depreciation_pp0p0_c20231001__20231231_zg8tXNkJ8jA4" title="Depreciation expense">648</span> and $<span id="xdx_90D_eus-gaap--Depreciation_pp0p0_c20221001__20221231_zQDnEvboT7f3" title="Depreciation expense">647</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Depreciation expense for the nine months ended December 31, 2023 and 2022 were $<span id="xdx_907_eus-gaap--Depreciation_pp0p0_c20230401__20231231_zVpCXxMcJQ61" title="Depreciation expense">1,941</span> and $<span id="xdx_907_eus-gaap--Depreciation_pp0p0_c20220401__20221231_zNvJH8cF27c9" title="Depreciation expense">1,674</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
<us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4691">
<table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--PropertyPlantAndEquipmentTextBlock_zsO7WskTw6kg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT, NET (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BD_z0AHZFq5PMc" style="display: none">Schedule of property and equipment</span></td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">December 31,</td><td> </td><td> </td> <td colspan="2" style="text-align: center">March 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Office equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zVghRnnHzyJe" style="width: 13%; text-align: right" title="Property and equipment plus construction in progress">12,007</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20230331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zKKVrb6bmyG" style="width: 13%; text-align: right" title="Property and equipment plus construction in progress">15,706</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Furniture and fixtures</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zYOUwo8vPDBj" style="text-align: right" title="Property and equipment plus construction in progress">15,667</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20230331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zmvZ0HsfNp88" style="text-align: right" title="Property and equipment plus construction in progress">12,037</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Computer equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_z1Ptxgpj27W5" style="text-align: right" title="Property and equipment plus construction in progress">26,939</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20230331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zVQb3ZJaTaNe" style="text-align: right" title="Property and equipment plus construction in progress">26,999</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Foreign translation difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--ForeignTranslationDifferencePropertyAndEquipment_iI_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ForeignTranslationDifferenceMember_zwexjRU18Wx1" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment plus construction in progress">290</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--ForeignTranslationDifferencePropertyAndEquipment_iI_pp0p0_c20230331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ForeignTranslationDifferenceMember_z6hWA9am0EX3" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment plus construction in progress">(129</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20231231_zbuYLAGSEoKd" style="text-align: right" title="Property and equipment plus construction in progress">54,903</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20230331_z8Kx2r38R311" style="text-align: right" title="Property and equipment plus construction in progress">54,613</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: accumulated depreciation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20231231_zE7etn3oygfh" style="text-align: right" title="Less: Accumulated depreciation and amortization">(51,459</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20230331_z0agDkQHLkmj" style="text-align: right" title="Less: Accumulated depreciation and amortization">(49,637</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Less: foreign translation difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--LessForeignTranslationDifference_pp0p0_c20231231_zTYfRPb8NE3e" style="border-bottom: Black 1pt solid; text-align: right" title="Less: foreign translation difference">(267</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--LessForeignTranslationDifference_c20230331_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Less: foreign translation difference">119</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20231231_zGhpwwjLf0uj" style="border-bottom: Black 2.5pt double; text-align: right" title="Total property and equipment, net">3,177</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 id="xdx_986_eus-gaap--PropertyPlantAndEquipmentNet_c20230331_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total property and equipment, net">5,095</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:PropertyPlantAndEquipmentTextBlock>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2023-12-31_us-gaap_OfficeEquipmentMember346892140" decimals="0" id="ixv-8983" unitRef="USD"> 12007 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2023-03-31_us-gaap_OfficeEquipmentMember" decimals="0" id="ixv-8984" unitRef="USD"> 15706 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2023-12-31_us-gaap_FurnitureAndFixturesMember346892156" decimals="0" id="ixv-8985" unitRef="USD"> 15667 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2023-03-31_us-gaap_FurnitureAndFixturesMember" decimals="0" id="ixv-8986" unitRef="USD"> 12037 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2023-12-31_us-gaap_ComputerEquipmentMember346892156" decimals="0" id="ixv-8987" unitRef="USD"> 26939 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2023-03-31_us-gaap_ComputerEquipmentMember" decimals="0" id="ixv-8988" unitRef="USD"> 26999 </us-gaap:PropertyPlantAndEquipmentGross>
<KRFG:ForeignTranslationDifferencePropertyAndEquipment contextRef="AsOf2023-12-31_custom_ForeignTranslationDifferenceMember" decimals="0" id="ixv-8989" unitRef="USD"> 290 </KRFG:ForeignTranslationDifferencePropertyAndEquipment>
<KRFG:ForeignTranslationDifferencePropertyAndEquipment contextRef="AsOf2023-03-31_custom_ForeignTranslationDifferenceMember" decimals="0" id="ixv-8990" unitRef="USD"> -129 </KRFG:ForeignTranslationDifferencePropertyAndEquipment>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2023-12-31" decimals="0" id="ixv-8991" unitRef="USD"> 54903 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2023-03-31" decimals="0" id="ixv-8992" unitRef="USD"> 54613 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2023-12-31" decimals="0" id="ixv-8993" unitRef="USD"> 51459 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2023-03-31" decimals="0" id="ixv-8994" unitRef="USD"> 49637 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
<KRFG:LessForeignTranslationDifference contextRef="AsOf2023-12-31" decimals="0" id="ixv-8995" unitRef="USD"> -267 </KRFG:LessForeignTranslationDifference>
<KRFG:LessForeignTranslationDifference contextRef="AsOf2023-03-31" decimals="0" id="ixv-8996" unitRef="USD"> 119 </KRFG:LessForeignTranslationDifference>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2023-12-31" decimals="0" id="ixv-8997" unitRef="USD"> 3177 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2023-03-31" decimals="0" id="ixv-8998" unitRef="USD"> 5095 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:Depreciation contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-8999" unitRef="USD"> 648 </us-gaap:Depreciation>
<us-gaap:Depreciation contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-9000" unitRef="USD"> 647 </us-gaap:Depreciation>
<us-gaap:Depreciation contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-9001" unitRef="USD"> 1941 </us-gaap:Depreciation>
<us-gaap:Depreciation contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-9002" unitRef="USD"> 1674 </us-gaap:Depreciation>
<us-gaap:IntangibleAssetsDisclosureTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4832">
<p id="xdx_809_eus-gaap--IntangibleAssetsDisclosureTextBlock_zDJaJk9PEvHa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 25.75pt; text-align: justify; text-indent: -25.75pt"><b>NOTE – 7 <span id="xdx_823_zllGQx0m5O59">INTANGIBLE ASSETS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 25.7pt; text-align: justify; text-indent: -25.7pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 25.7pt; text-align: justify; text-indent: -25.7pt">As of December 31, 2023 and March 31, 2023, intangible assets consisted of the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zl4HV8FL7qw2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details - Intangible assets)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B7_zWFLBTok4It2" style="display: none">Schedule of intangible assets</span></td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Useful life</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, <br/>2023</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, <br/>2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">At cost:</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 49%; text-align: justify">Website development cost</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_90F_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteDevelopmentCostMember_zRUziriSiSdf" title="Useful life">5</span> years</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteDevelopmentCostMember_zpj8kWBSm3G5" style="width: 13%; text-align: right" title="Intangible assets, gross">21,147</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteDevelopmentCostMember_zcpCS37soaOe" style="width: 13%; text-align: right" title="Intangible assets, gross">21,200</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Trademarks</td><td> </td> <td style="text-align: center"><span id="xdx_907_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zGOtwS1hAqGj" title="Useful life">10</span> years</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zt4doZZO47f7" style="text-align: right" title="Intangible assets, gross">2,545</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zezNn572Mnc5" style="text-align: right" title="Intangible assets, gross">2,552</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Foreign translation adjustment</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ForeignTranslationAdjustmentMember_zCRRUA5rNLD5" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, gross">127</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ForeignTranslationAdjustmentMember_zfLoIfmfH6xc" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, gross">(59</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231_z2RInJSUZ8pc" style="text-align: right" title="Intangible assets, gross">23,819</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20230331_zbFU756XOSu2" style="text-align: right" title="Intangible assets, gross">23,693</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Less: accumulated amortization</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20231231_z8hLcwkOACQk" style="text-align: right" title="Less: accumulated depreciation">(12,129</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20230331_zSKgJjoGKw49" style="text-align: right" title="Less: accumulated depreciation">(8,774</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Foreign translation adjustment</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--ForeignTranslationAdjustmentIntangibleAssets_pp0p0_c20231231_z7QRzLx0ofx9" style="border-bottom: Black 1pt solid; text-align: right" title="Foreign translation adjustment">(54</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--ForeignTranslationAdjustmentIntangibleAssets_c20230331_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Foreign translation adjustment">18</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20231231_z7klSfHCwJXb" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets, net">11,636</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 id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20230331_zvE3m4HdExi" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets, net">14,937</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AA_znH8r8qWi65e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amortization of intangible assets for the three months ended December 31, 2023 and 2022 were $<span id="xdx_90E_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20231001__20231231_z9YEGNuQwwA5" title="Amortization of intangible assets">1,126</span> and $<span id="xdx_906_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20221001__20221231_zu5GoQSHUYBi" title="Amortization of intangible assets">1,125</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amortization of intangible assets for the nine months ended December 31, 2023 and 2022 were $<span id="xdx_90E_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20230401__20231231_znNmaGd50eJg">3,373</span> and $<span id="xdx_90D_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20220401__20221231_zligP6lfRLaf">3,368</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2023, the estimated amortization expense for intangible assets for each of the succeeding five years and thereafter is as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_z9XMQ8FqZPB9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details - Future amortization expense)"> <tr style="vertical-align: bottom"> <td style="text-align: left"> <span id="xdx_8B7_zNFRQfi5usnb" style="display: none">Schedule of intangible assets future amortization expense</span></td><td> </td> <td colspan="2" id="xdx_49E_20231231_zYdc3uTvO0O3" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left">Year ending December 31:</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Amount</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANzaQ4_zCZVIH0EYXic" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,128</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzaQ4_zo9ijLLdCWw7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,508</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzaQ4_zx6JLuQAw1g6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,508</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzaQ4_z3IQ126hX0c6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">256</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzaQ4_zKEWPFkwz5Ib" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">256</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFour_iI_pp0p0_maFLIANzaQ4_z7sMwtR7O3pf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">980</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzaQ4_zEaY1dRAJXc9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total</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">11,636</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_zFJl8lPAECgd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
</us-gaap:IntangibleAssetsDisclosureTextBlock>
<us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4838">
<table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zl4HV8FL7qw2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details - Intangible assets)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B7_zWFLBTok4It2" style="display: none">Schedule of intangible assets</span></td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Useful life</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, <br/>2023</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, <br/>2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">At cost:</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 49%; text-align: justify">Website development cost</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_90F_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteDevelopmentCostMember_zRUziriSiSdf" title="Useful life">5</span> years</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteDevelopmentCostMember_zpj8kWBSm3G5" style="width: 13%; text-align: right" title="Intangible assets, gross">21,147</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteDevelopmentCostMember_zcpCS37soaOe" style="width: 13%; text-align: right" title="Intangible assets, gross">21,200</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Trademarks</td><td> </td> <td style="text-align: center"><span id="xdx_907_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zGOtwS1hAqGj" title="Useful life">10</span> years</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zt4doZZO47f7" style="text-align: right" title="Intangible assets, gross">2,545</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zezNn572Mnc5" style="text-align: right" title="Intangible assets, gross">2,552</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Foreign translation adjustment</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ForeignTranslationAdjustmentMember_zCRRUA5rNLD5" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, gross">127</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ForeignTranslationAdjustmentMember_zfLoIfmfH6xc" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, gross">(59</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231_z2RInJSUZ8pc" style="text-align: right" title="Intangible assets, gross">23,819</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20230331_zbFU756XOSu2" style="text-align: right" title="Intangible assets, gross">23,693</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Less: accumulated amortization</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20231231_z8hLcwkOACQk" style="text-align: right" title="Less: accumulated depreciation">(12,129</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20230331_zSKgJjoGKw49" style="text-align: right" title="Less: accumulated depreciation">(8,774</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Foreign translation adjustment</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--ForeignTranslationAdjustmentIntangibleAssets_pp0p0_c20231231_z7QRzLx0ofx9" style="border-bottom: Black 1pt solid; text-align: right" title="Foreign translation adjustment">(54</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--ForeignTranslationAdjustmentIntangibleAssets_c20230331_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Foreign translation adjustment">18</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20231231_z7klSfHCwJXb" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets, net">11,636</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 id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20230331_zvE3m4HdExi" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets, net">14,937</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock>
<us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="AsOf2023-12-31_custom_WebsiteDevelopmentCostMember" id="ixv-9003"> P5Y </us-gaap:FiniteLivedIntangibleAssetUsefulLife>
<us-gaap:FiniteLivedIntangibleAssetsGross contextRef="AsOf2023-12-31_custom_WebsiteDevelopmentCostMember" decimals="0" id="ixv-9004" unitRef="USD"> 21147 </us-gaap:FiniteLivedIntangibleAssetsGross>
<us-gaap:FiniteLivedIntangibleAssetsGross contextRef="AsOf2023-03-31_custom_WebsiteDevelopmentCostMember" decimals="0" id="ixv-9005" unitRef="USD"> 21200 </us-gaap:FiniteLivedIntangibleAssetsGross>
<us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="AsOf2023-12-31_us-gaap_TrademarksMember" id="ixv-9006"> P10Y </us-gaap:FiniteLivedIntangibleAssetUsefulLife>
<us-gaap:FiniteLivedIntangibleAssetsGross contextRef="AsOf2023-12-31_us-gaap_TrademarksMember" decimals="0" id="ixv-9007" unitRef="USD"> 2545 </us-gaap:FiniteLivedIntangibleAssetsGross>
<us-gaap:FiniteLivedIntangibleAssetsGross contextRef="AsOf2023-03-31_us-gaap_TrademarksMember" decimals="0" id="ixv-9008" unitRef="USD"> 2552 </us-gaap:FiniteLivedIntangibleAssetsGross>
<us-gaap:FiniteLivedIntangibleAssetsGross contextRef="AsOf2023-12-31_custom_ForeignTranslationAdjustmentMember" decimals="0" id="ixv-9009" unitRef="USD"> 127 </us-gaap:FiniteLivedIntangibleAssetsGross>
<us-gaap:FiniteLivedIntangibleAssetsGross contextRef="AsOf2023-03-31_custom_ForeignTranslationAdjustmentMember" decimals="0" id="ixv-9010" unitRef="USD"> -59 </us-gaap:FiniteLivedIntangibleAssetsGross>
<us-gaap:FiniteLivedIntangibleAssetsGross contextRef="AsOf2023-12-31" decimals="0" id="ixv-9011" unitRef="USD"> 23819 </us-gaap:FiniteLivedIntangibleAssetsGross>
<us-gaap:FiniteLivedIntangibleAssetsGross contextRef="AsOf2023-03-31" decimals="0" id="ixv-9012" unitRef="USD"> 23693 </us-gaap:FiniteLivedIntangibleAssetsGross>
<us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="AsOf2023-12-31" decimals="0" id="ixv-9013" unitRef="USD"> -12129 </us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
<us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="AsOf2023-03-31" decimals="0" id="ixv-9014" unitRef="USD"> -8774 </us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
<KRFG:ForeignTranslationAdjustmentIntangibleAssets contextRef="AsOf2023-12-31" decimals="0" id="ixv-9015" unitRef="USD"> -54 </KRFG:ForeignTranslationAdjustmentIntangibleAssets>
<KRFG:ForeignTranslationAdjustmentIntangibleAssets contextRef="AsOf2023-03-31" decimals="0" id="ixv-9016" unitRef="USD"> 18 </KRFG:ForeignTranslationAdjustmentIntangibleAssets>
<us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2023-12-31" decimals="0" id="ixv-9017" unitRef="USD"> 11636 </us-gaap:FiniteLivedIntangibleAssetsNet>
<us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2023-03-31" decimals="0" id="ixv-9018" unitRef="USD"> 14937 </us-gaap:FiniteLivedIntangibleAssetsNet>
<us-gaap:AmortizationOfIntangibleAssets contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-9019" unitRef="USD"> 1126 </us-gaap:AmortizationOfIntangibleAssets>
<us-gaap:AmortizationOfIntangibleAssets contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-9020" unitRef="USD"> 1125 </us-gaap:AmortizationOfIntangibleAssets>
<us-gaap:AmortizationOfIntangibleAssets contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-9021" unitRef="USD"> 3373 </us-gaap:AmortizationOfIntangibleAssets>
<us-gaap:AmortizationOfIntangibleAssets contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-9022" unitRef="USD"> 3368 </us-gaap:AmortizationOfIntangibleAssets>
<us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-4971">
<table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_z9XMQ8FqZPB9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details - Future amortization expense)"> <tr style="vertical-align: bottom"> <td style="text-align: left"> <span id="xdx_8B7_zNFRQfi5usnb" style="display: none">Schedule of intangible assets future amortization expense</span></td><td> </td> <td colspan="2" id="xdx_49E_20231231_zYdc3uTvO0O3" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left">Year ending December 31:</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Amount</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANzaQ4_zCZVIH0EYXic" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,128</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzaQ4_zo9ijLLdCWw7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,508</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzaQ4_zx6JLuQAw1g6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,508</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzaQ4_z3IQ126hX0c6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">256</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzaQ4_zKEWPFkwz5Ib" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">256</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFour_iI_pp0p0_maFLIANzaQ4_z7sMwtR7O3pf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">980</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzaQ4_zEaY1dRAJXc9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total</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">11,636</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock>
<us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear contextRef="AsOf2023-12-31" decimals="0" id="ixv-9023" unitRef="USD"> 1128 </us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear>
<us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths contextRef="AsOf2023-12-31" decimals="0" id="ixv-9024" unitRef="USD"> 4508 </us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths>
<us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo contextRef="AsOf2023-12-31" decimals="0" id="ixv-9025" unitRef="USD"> 4508 </us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo>
<us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree contextRef="AsOf2023-12-31" decimals="0" id="ixv-9026" unitRef="USD"> 256 </us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree>
<us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour contextRef="AsOf2023-12-31" decimals="0" id="ixv-9027" unitRef="USD"> 256 </us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour>
<KRFG:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFour contextRef="AsOf2023-12-31" decimals="0" id="ixv-9028" unitRef="USD"> 980 </KRFG:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFour>
<us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2023-12-31" decimals="0" id="ixv-9029" unitRef="USD"> 11636 </us-gaap:FiniteLivedIntangibleAssetsNet>
<KRFG:AmountsDueToRelatedPartiesDisclosureTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-5027">
<p id="xdx_809_ecustom--AmountsDueToRelatedPartiesDisclosureTextBlock_z1HXS3N80SC6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE – 8 <span id="xdx_829_zKN9mBHD9gf">AMOUNTS DUE FROM/TO RELATED PARTIES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 25.7pt; text-align: justify; text-indent: -25.7pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The amount due to </span>shareholders was $<span id="xdx_90F_ecustom--DueToShareholders_iI_c20231231__us-gaap--TransactionTypeAxis__custom--WorkingCapitalMember_zjD355bN0w7e" title="Due to shareholders">12,514</span> and $<span id="xdx_90F_ecustom--DueToShareholders_iI_c20230331__us-gaap--TransactionTypeAxis__custom--WorkingCapitalMember_zndOWz4VdmFd" title="Due to shareholders">12,454</span>, as of December 31, 202<span style="font-family: Times New Roman, Times, Serif">3 and March 31, 2023, respectively and represented temporary advances for working capital purpose</span>, which were unsecured, interest-free and are repayable on demand.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The amount due to companies controlled by a shareholder was $<span id="xdx_901_ecustom--DueToRelatedCompanies_iI_c20231231__us-gaap--TransactionTypeAxis__custom--WorkingCapitalMember_zGhKrN2XLD68" title="Due to related companies">2,050,260</span> and $<span id="xdx_908_ecustom--DueToRelatedCompanies_iI_c20230331__us-gaap--TransactionTypeAxis__custom--WorkingCapitalMember_zu8c6hGuG4di" title="Due to related companies">1,836,158</span>, as of December 31, 2023 and March 31, 2023, respectively and represented temporary advances for working capital purpose, which were unsecured, interest-free and are repayable on demand.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A further amount due to a company controlled by a shareholder of $<span id="xdx_90F_ecustom--DueToRelatedCompanies_iI_c20231231__us-gaap--TransactionTypeAxis__custom--TechnicalConsultancyFeesMember_z1PVIPFlfkVf" title="Due to related companies">34,331</span> and $<span id="xdx_903_ecustom--DueToRelatedCompanies_iI_c20230331__us-gaap--TransactionTypeAxis__custom--TechnicalConsultancyFeesMember_zV6lLf67snl7" title="Due to related companies">0</span>, as of December 31, 2023 and March 31, 2023, respectively, represented technical consultancy fees payable. which is subject to the normal trade terms.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The amount due from a company controlled by a shareholder represented temporary advances to the related party for research and development conducted. The amount due from a related party was $<span id="xdx_902_ecustom--DueFromARelatedCompany_iI_c20231231__us-gaap--TransactionTypeAxis__custom--ResearchAndDevelopmentMember_zhGObKlClXSj" title="Due from a related company">12,185</span> and $<span id="xdx_901_ecustom--DueFromARelatedCompany_iI_c20230331__us-gaap--TransactionTypeAxis__custom--ResearchAndDevelopmentMember_zA2Ie6a6ukp8" title="Due from a related company">0</span>, as of December 31, 2023 and March 31, 2023, respectively. The amount is unsecured, interest-free and recoverable on demand.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
</KRFG:AmountsDueToRelatedPartiesDisclosureTextBlock>
<KRFG:DueToShareholders contextRef="AsOf2023-12-31_custom_WorkingCapitalMember" decimals="0" id="ixv-9030" unitRef="USD"> 12514 </KRFG:DueToShareholders>
<KRFG:DueToShareholders contextRef="AsOf2023-03-31_custom_WorkingCapitalMember" decimals="0" id="ixv-9031" unitRef="USD"> 12454 </KRFG:DueToShareholders>
<KRFG:DueToRelatedCompanies contextRef="AsOf2023-12-31_custom_WorkingCapitalMember" decimals="0" id="ixv-9032" unitRef="USD"> 2050260 </KRFG:DueToRelatedCompanies>
<KRFG:DueToRelatedCompanies contextRef="AsOf2023-03-31_custom_WorkingCapitalMember" decimals="0" id="ixv-9033" unitRef="USD"> 1836158 </KRFG:DueToRelatedCompanies>
<KRFG:DueToRelatedCompanies contextRef="AsOf2023-12-31_custom_TechnicalConsultancyFeesMember" decimals="0" id="ixv-9034" unitRef="USD"> 34331 </KRFG:DueToRelatedCompanies>
<KRFG:DueToRelatedCompanies contextRef="AsOf2023-03-31_custom_TechnicalConsultancyFeesMember" decimals="0" id="ixv-9035" unitRef="USD"> 0 </KRFG:DueToRelatedCompanies>
<KRFG:DueFromARelatedCompany contextRef="AsOf2023-12-31_custom_ResearchAndDevelopmentMember" decimals="0" id="ixv-9036" unitRef="USD"> 12185 </KRFG:DueFromARelatedCompany>
<KRFG:DueFromARelatedCompany contextRef="AsOf2023-03-31_custom_ResearchAndDevelopmentMember" decimals="0" id="ixv-9037" unitRef="USD"> 0 </KRFG:DueFromARelatedCompany>
<us-gaap:LesseeOperatingLeasesTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-5050">
<p id="xdx_80C_eus-gaap--LesseeOperatingLeasesTextBlock_zGYSGLS8ebUa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 65.3pt; text-align: justify; text-indent: -65.3pt"><b>NOTE – 9 <span id="xdx_820_zzGEvhWdB6Nj">LEASE</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2023, the Company entered into an operating lease with a lease term of 2 years, commencing from February 22, 2022.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Right of use assets and lease liability – right of use are as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--LeaseCostTableTextBlock_zqDWTAKKTg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASE (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B5_zHtTPvg6BW39" style="display: none">Schedule of lease information</span></td> <td> </td> <td colspan="2" id="xdx_494_20231231_zDH5CwaygEni" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" id="xdx_495_20230331_zQIIO93OIY72" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 31,</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 31,</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 66%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"> </td> <td style="width: 1%"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pp0p0_zSKWbFccuYaf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right-of-use assets</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,288 </span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">32,705</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The lease liability – right of use is as follows:</p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 31, <br/> 2023</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 31, <br/> 2023</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_407_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current portion</span></td> <td style="width: 2%"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,444 </span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">33,638</span></td> <td style="width: 1%"> </td></tr> </table> <p id="xdx_8A9_zvxHfORUKz9f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The weighted average discount rate for the operating lease is <span id="xdx_90A_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20231231_zStYdkYezRSg" title="Weighted average discount rate for the operating lease">5</span>%.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the three months ended December 31, 2023 and 2022, the amortization charge on right-of use assets was $<span id="xdx_906_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_c20231001__20231231_zC4mc0fCo8Q7">9,842</span> and $<span id="xdx_909_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_c20221001__20221231_zGpvHoqntwPa">9,825</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the nine months ended December 31, 2023 and 2022, the amortization charge on right-of-use was $<span id="xdx_904_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_c20230401__20231231_z0d6XY5J6x3b">29,526</span> and $<span id="xdx_907_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_c20220401__20221231_zLG8TPqyClIf">29,476</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the three months ended December 31, 2023 and 2022, the accretion on the lease liability was $<span id="xdx_901_ecustom--AccretionOfLeaseLiability_c20231001__20231231_zTJavIXpohV1" title="Accretion of lease liability">167</span> and $<span id="xdx_900_ecustom--AccretionOfLeaseLiability_c20221001__20221231_zrGh3utmssh1" title="Accretion of lease liability">572</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the nine months ended December 31, 2023 and 2022, the accretion on the lease liability was $<span id="xdx_90C_ecustom--AccretionOfLeaseLiability_c20230401__20231231_ziDC5tjk4dy2" title="Accretion of lease liability">747</span> and $<span id="xdx_902_ecustom--AccretionOfLeaseLiability_c20220401__20221231_z2F6JxYv6bq5" title="Accretion of lease liability">2,186</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2023, the operating lease payment of $<span id="xdx_90D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_c20231231_zbopYy3Twws8" title="Operating lease payment">3,444</span> will mature in the next 12 months.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
</us-gaap:LesseeOperatingLeasesTextBlock>
<us-gaap:LeaseCostTableTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-5058">
<table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--LeaseCostTableTextBlock_zqDWTAKKTg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASE (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B5_zHtTPvg6BW39" style="display: none">Schedule of lease information</span></td> <td> </td> <td colspan="2" id="xdx_494_20231231_zDH5CwaygEni" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" id="xdx_495_20230331_zQIIO93OIY72" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 31,</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 31,</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 66%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"> </td> <td style="width: 1%"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pp0p0_zSKWbFccuYaf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right-of-use assets</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,288 </span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">32,705</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The lease liability – right of use is as follows:</p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 31, <br/> 2023</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 31, <br/> 2023</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_407_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current portion</span></td> <td style="width: 2%"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,444 </span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">33,638</span></td> <td style="width: 1%"> </td></tr> </table>
</us-gaap:LeaseCostTableTextBlock>
<us-gaap:OperatingLeaseRightOfUseAsset contextRef="AsOf2023-12-31" decimals="0" id="ixv-9038" unitRef="USD"> 3288 </us-gaap:OperatingLeaseRightOfUseAsset>
<us-gaap:OperatingLeaseRightOfUseAsset contextRef="AsOf2023-03-31" decimals="0" id="ixv-9039" unitRef="USD"> 32705 </us-gaap:OperatingLeaseRightOfUseAsset>
<us-gaap:OperatingLeaseLiabilityCurrent contextRef="AsOf2023-12-31" decimals="0" id="ixv-9040" unitRef="USD"> 3444 </us-gaap:OperatingLeaseLiabilityCurrent>
<us-gaap:OperatingLeaseLiabilityCurrent contextRef="AsOf2023-03-31" decimals="0" id="ixv-9041" unitRef="USD"> 33638 </us-gaap:OperatingLeaseLiabilityCurrent>
<us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="AsOf2023-12-31" decimals="INF" id="ixv-9042" unitRef="Pure"> 0.05 </us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
<us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-9043" unitRef="USD"> 9842 </us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense>
<us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-9044" unitRef="USD"> 9825 </us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense>
<us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-9045" unitRef="USD"> 29526 </us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense>
<us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-9046" unitRef="USD"> 29476 </us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense>
<KRFG:AccretionOfLeaseLiability contextRef="From2023-10-012023-12-31" decimals="0" id="ixv-9047" unitRef="USD"> 167 </KRFG:AccretionOfLeaseLiability>
<KRFG:AccretionOfLeaseLiability contextRef="From2022-10-012022-12-31" decimals="0" id="ixv-9048" unitRef="USD"> 572 </KRFG:AccretionOfLeaseLiability>
<KRFG:AccretionOfLeaseLiability contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-9049" unitRef="USD"> 747 </KRFG:AccretionOfLeaseLiability>
<KRFG:AccretionOfLeaseLiability contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-9050" unitRef="USD"> 2186 </KRFG:AccretionOfLeaseLiability>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths contextRef="AsOf2023-12-31" decimals="0" id="ixv-9051" unitRef="USD"> 3444 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
<us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-5192">
<p id="xdx_809_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zhraiDpofmWi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE – 10 <span id="xdx_823_zyOUJuRbLETh">STOCKHOLDERS’ DEFICIT</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is authorized to issue two classes of capital stock, up to <span id="xdx_900_eus-gaap--CapitalUnitsAuthorized_iI_c20231231_zv06GmrscJ14" title="Capital stock, shares authorized">6,085,000,000</span> shares.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is authorized to issue <span id="xdx_90A_eus-gaap--PreferredStockSharesAuthorized_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredStockMember_zKml4LKxyGP6" title="Preferred stock, shares authorized">85,000,000</span> shares of preferred stock with a par value of $0.001, issuable in one or more series as may be determined by the Board. Of the total shares, <span id="xdx_90A_ecustom--CommonStockSharesUndesignated_iI_c20231231_zPH61lyMQ7Ed" title="Common stock, shares undesignated">15,000,000</span> shares remain undesignated as of December 31, 2023 and March 31, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is authorized to issue <span id="xdx_907_eus-gaap--CommonStockSharesAuthorized_iI_c20231231_zxZaKXeYGbGd">6,000,000,000</span> shares of common stock, with a par value of $<span id="xdx_908_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20231231_zsi68ukQQNIj">0.001</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Series A Preferred Stock</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has designated <span id="xdx_90D_eus-gaap--PreferredStockSharesAuthorized_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zJBbxw1SA4kf" title="Preferred stock, shares authorized">10,000,000</span> shares of Series A Preferred Stock, with a par value of $0.0001. Holders of Series A Preferred Stock are: (i) entitled to receive dividends or other distributions as may be declared by the Board of Directors in preference to the holders of Common Stock or other junior stock; (ii) entitled to 100 votes per share of Series A Preferred Stock on all matters submitted to a vote of the shareholders together with the Common Stock holders; (iii) entitled to convert each one (1) share of Series A Preferred Stock into one hundred (100) shares of Common Stock.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2023 and March 31, 2023, the Company had <span id="xdx_901_eus-gaap--PreferredStockSharesIssued_iI_do_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zFZKrVZX753b" title="Preferred stock, shares issued"><span id="xdx_906_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zq5Tinz8ODe7" title="Preferred stock, shares outstanding"><span id="xdx_90A_eus-gaap--PreferredStockSharesIssued_iI_do_c20230331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zpEAjHqYYRfc" title="Preferred stock, shares issued"><span id="xdx_90A_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20230331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z0KWNJIH6Az2" title="Preferred stock, shares outstanding">no</span></span></span></span> shares of Series A Preferred Stock issued and outstanding.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Series B Convertible Preferred Stock</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has designated <span id="xdx_905_eus-gaap--PreferredStockSharesAuthorized_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zl26iXkGVRZ5" title="Preferred stock, shares authorized">10,000,000</span> shares of Series B Convertible Preferred Stock, with a par value of $0.001. The Board and holder of the Series B Convertible Preferred Stock approved the revocation of the Series B Convertible Preferred Stock in May 2021. The revocation is pending the review of FINRA on the Form 14C.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2023 and March 31, 2023, the Company had <span id="xdx_90C_eus-gaap--PreferredStockSharesIssued_iI_do_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zwTae38jXMP9" title="Preferred stock, shares issued"><span id="xdx_90A_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z4uakGeCuYf7" title="Preferred stock, shares outstanding"><span id="xdx_90F_eus-gaap--PreferredStockSharesIssued_iI_do_c20230331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z4Z1I83v3L6k" title="Preferred stock, shares issued"><span id="xdx_90F_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20230331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z0lMxbtcTi1l" title="Preferred stock, shares outstanding">no</span></span></span></span> shares of Series B Convertible Preferred Stock issued and outstanding.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Series C Preferred Stock</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has designated <span id="xdx_90E_eus-gaap--PreferredStockSharesAuthorized_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zewOjQRPXnec" title="Preferred stock, shares authorized">50,000,000</span> shares of Series C Preferred Stock, with a par value of $0.001. Each one share of Series C Convertible Preferred Stock converts into 100 shares of common stock of the Corporation at the election of the holder, and each holder is entitled to 500 votes per share of Series C Preferred Shares.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2023 and March 31, 2023, the Company had <span id="xdx_901_eus-gaap--PreferredStockSharesIssued_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zmibp93Mf7Pg" title="Preferred stock, shares issued"><span id="xdx_900_eus-gaap--PreferredStockSharesOutstanding_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zESB56owU2me" title="Preferred stock, shares outstanding"><span id="xdx_900_eus-gaap--PreferredStockSharesIssued_iI_c20230331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zdHA1EsDL0ac" title="Preferred stock, shares issued"><span id="xdx_905_eus-gaap--PreferredStockSharesOutstanding_iI_c20230331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zbj3RMx9A7g7" title="Preferred stock, shares outstanding">30,000,000</span></span></span></span> shares of Series C Preferred Stock issued and outstanding.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Common Stock</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2023 and March 31, 2023, the Company had a total of <span id="xdx_90A_eus-gaap--CommonStockSharesIssued_iI_c20231231_zAY1z1Ip9xAi" title="Common stock, shares, issued"><span id="xdx_90F_eus-gaap--CommonStockSharesOutstanding_iI_c20231231_zgrT9ViVmeIk" title="Common stock, shares outstanding"><span id="xdx_907_eus-gaap--CommonStockSharesIssued_iI_c20230331_zAGW2E2WZHG5" title="Common stock, shares, issued"><span id="xdx_901_eus-gaap--CommonStockSharesOutstanding_iI_c20230331_z9r83V4TMzI3" title="Common stock, shares outstanding">5,484,167,213</span></span></span></span> shares of common stock issued and outstanding.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
<us-gaap:CapitalUnitsAuthorized contextRef="AsOf2023-12-31" decimals="INF" id="ixv-9052" unitRef="Shares"> 6085000000 </us-gaap:CapitalUnitsAuthorized>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember" decimals="INF" id="ixv-9053" unitRef="Shares"> 85000000 </us-gaap:PreferredStockSharesAuthorized>
<KRFG:CommonStockSharesUndesignated contextRef="AsOf2023-12-31" decimals="INF" id="ixv-9054" unitRef="Shares"> 15000000 </KRFG:CommonStockSharesUndesignated>
<us-gaap:CommonStockSharesAuthorized contextRef="AsOf2023-12-31" decimals="INF" id="ixv-9055" unitRef="Shares"> 6000000000 </us-gaap:CommonStockSharesAuthorized>
<us-gaap:CommonStockParOrStatedValuePerShare contextRef="AsOf2023-12-31" decimals="INF" id="ixv-9056" unitRef="USDPShares"> 0.001 </us-gaap:CommonStockParOrStatedValuePerShare>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" id="ixv-9057" unitRef="Shares"> 10000000 </us-gaap:PreferredStockSharesAuthorized>
<us-gaap:PreferredStockSharesIssued contextRef="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" id="ixv-9058" unitRef="Shares"> 0 </us-gaap:PreferredStockSharesIssued>
<us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" id="ixv-9059" unitRef="Shares"> 0 </us-gaap:PreferredStockSharesOutstanding>
<us-gaap:PreferredStockSharesIssued contextRef="AsOf2023-03-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" id="ixv-9060" unitRef="Shares"> 0 </us-gaap:PreferredStockSharesIssued>
<us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2023-03-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" id="ixv-9061" unitRef="Shares"> 0 </us-gaap:PreferredStockSharesOutstanding>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember" decimals="INF" id="ixv-9062" unitRef="Shares"> 10000000 </us-gaap:PreferredStockSharesAuthorized>
<us-gaap:PreferredStockSharesIssued contextRef="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember" decimals="INF" id="ixv-9063" unitRef="Shares"> 0 </us-gaap:PreferredStockSharesIssued>
<us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember" decimals="INF" id="ixv-9064" unitRef="Shares"> 0 </us-gaap:PreferredStockSharesOutstanding>
<us-gaap:PreferredStockSharesIssued contextRef="AsOf2023-03-31_us-gaap_SeriesBPreferredStockMember" decimals="INF" id="ixv-9065" unitRef="Shares"> 0 </us-gaap:PreferredStockSharesIssued>
<us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2023-03-31_us-gaap_SeriesBPreferredStockMember" decimals="INF" id="ixv-9066" unitRef="Shares"> 0 </us-gaap:PreferredStockSharesOutstanding>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember" decimals="INF" id="ixv-9067" unitRef="Shares"> 50000000 </us-gaap:PreferredStockSharesAuthorized>
<us-gaap:PreferredStockSharesIssued contextRef="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember" decimals="INF" id="ixv-9068" unitRef="Shares"> 30000000 </us-gaap:PreferredStockSharesIssued>
<us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember" decimals="INF" id="ixv-9069" unitRef="Shares"> 30000000 </us-gaap:PreferredStockSharesOutstanding>
<us-gaap:PreferredStockSharesIssued contextRef="AsOf2023-03-31_us-gaap_SeriesCPreferredStockMember" decimals="INF" id="ixv-9070" unitRef="Shares"> 30000000 </us-gaap:PreferredStockSharesIssued>
<us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2023-03-31_us-gaap_SeriesCPreferredStockMember" decimals="INF" id="ixv-9071" unitRef="Shares"> 30000000 </us-gaap:PreferredStockSharesOutstanding>
<us-gaap:CommonStockSharesIssued contextRef="AsOf2023-12-31" decimals="INF" id="ixv-9072" unitRef="Shares"> 5484167213 </us-gaap:CommonStockSharesIssued>
<us-gaap:CommonStockSharesOutstanding contextRef="AsOf2023-12-31" decimals="INF" id="ixv-9073" unitRef="Shares"> 5484167213 </us-gaap:CommonStockSharesOutstanding>
<us-gaap:CommonStockSharesIssued contextRef="AsOf2023-03-31" decimals="INF" id="ixv-9074" unitRef="Shares"> 5484167213 </us-gaap:CommonStockSharesIssued>
<us-gaap:CommonStockSharesOutstanding contextRef="AsOf2023-03-31" decimals="INF" id="ixv-9075" unitRef="Shares"> 5484167213 </us-gaap:CommonStockSharesOutstanding>
<us-gaap:EarningsPerShareTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-5273">
<p id="xdx_80C_eus-gaap--EarningsPerShareTextBlock_zZtmVFm4zLsd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE – 11 <span id="xdx_824_zd0EdRUuwc5k">NET LOSS PER SHARE</span> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth the computation of basic and diluted net loss per share for the nine months ended December 31, 2023 and 2022:</p> <table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zaOa2327WXg3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NET LOSS PER SHARE (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B5_zzbJGgWoGBie" style="display: none">Schedule of computation of basic and diluted net loss per share</span></td><td> </td> <td colspan="2" id="xdx_491_20230401__20231231_zyJdDnph3Y2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_491_20220401__20221231_zxtO3oabgag3" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nine months ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_zdv0ZfD4Kwq8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left; padding-bottom: 2.5pt">Net loss attributable to common shareholders</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">(580,680</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">(959,994</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--WeightedAverageNumberOfSharesOutstandingAbstract_iB_zgUym5f4gSge" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Weighted average common shares outstanding:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zyaEhD6sE0Ji" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">– Basic</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">5,484,167,213</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">5,248,165,102</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zqOdnHW0eMr" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">– Diluted</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">8,484,167,213</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">8,248,165,102</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--EarningsPerShareBasicAbstract_iB_zTkGW9RvNHm5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Net loss per share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--EarningsPerShareBasic_zZLcDtr5Tat7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">– Basic</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">(0.00</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.00</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--EarningsPerShareDiluted_zLqyS0S74rU5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">– Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.00</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">(0.00</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">____________________</p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 1%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>#</sup></span></td> <td style="width: 99%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Less than $0.001</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 25.7pt; text-align: justify; text-indent: -25.7pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">For the nine months ended December 31, 2023 and 2022, diluted net loss per share is equal to basic net loss per share, as the inclusion of common stock equivalents would have been antidilutive.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
</us-gaap:EarningsPerShareTextBlock>
<us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-5279">
<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zaOa2327WXg3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NET LOSS PER SHARE (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B5_zzbJGgWoGBie" style="display: none">Schedule of computation of basic and diluted net loss per share</span></td><td> </td> <td colspan="2" id="xdx_491_20230401__20231231_zyJdDnph3Y2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_491_20220401__20221231_zxtO3oabgag3" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nine months ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_zdv0ZfD4Kwq8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left; padding-bottom: 2.5pt">Net loss attributable to common shareholders</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">(580,680</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">(959,994</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--WeightedAverageNumberOfSharesOutstandingAbstract_iB_zgUym5f4gSge" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Weighted average common shares outstanding:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zyaEhD6sE0Ji" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">– Basic</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">5,484,167,213</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">5,248,165,102</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zqOdnHW0eMr" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">– Diluted</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">8,484,167,213</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">8,248,165,102</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--EarningsPerShareBasicAbstract_iB_zTkGW9RvNHm5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Net loss per share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--EarningsPerShareBasic_zZLcDtr5Tat7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">– Basic</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">(0.00</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.00</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--EarningsPerShareDiluted_zLqyS0S74rU5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">– Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.00</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">(0.00</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>
</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
<us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-9076" unitRef="USD"> -580680 </us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
<us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-9077" unitRef="USD"> -959994 </us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
<us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="From2023-04-01to2023-12-31" decimals="INF" id="ixv-9078" unitRef="Shares"> 5484167213 </us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
<us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="From2022-04-012022-12-31" decimals="INF" id="ixv-9079" unitRef="Shares"> 5248165102 </us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
<us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="From2023-04-01to2023-12-31" decimals="INF" id="ixv-9080" unitRef="Shares"> 8484167213 </us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
<us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="From2022-04-012022-12-31" decimals="INF" id="ixv-9081" unitRef="Shares"> 8248165102 </us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
<us-gaap:EarningsPerShareBasic contextRef="From2023-04-01to2023-12-31" decimals="INF" id="ixv-9082" unitRef="USDPShares"> -0.00 </us-gaap:EarningsPerShareBasic>
<us-gaap:EarningsPerShareBasic contextRef="From2022-04-012022-12-31" decimals="INF" id="ixv-9083" unitRef="USDPShares"> -0.00 </us-gaap:EarningsPerShareBasic>
<us-gaap:EarningsPerShareDiluted contextRef="From2023-04-01to2023-12-31" decimals="INF" id="ixv-9084" unitRef="USDPShares"> -0.00 </us-gaap:EarningsPerShareDiluted>
<us-gaap:EarningsPerShareDiluted contextRef="From2022-04-012022-12-31" decimals="INF" id="ixv-9085" unitRef="USDPShares"> -0.00 </us-gaap:EarningsPerShareDiluted>
<us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-5430">
<p id="xdx_805_eus-gaap--IncomeTaxDisclosureTextBlock_z484ID3YyKCb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 25.75pt; text-align: justify; text-indent: -25.75pt"><b>NOTE – 12 <span id="xdx_825_zOFccRLWir1a">INCOME TAX</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the nine months ended December 31, 2023 and 2022, the local (“United States of America”) and foreign components of loss before income taxes comprised of the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock_zw2ktYYCeAcg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX (Details - Loss before income taxes)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BC_zJLsPc6rXJH9" style="display: none">Schedule of income before income tax, domestic and foreign</span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nine months ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </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 style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Tax jurisdiction from:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 66%">- Local</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pp0p0_c20230401__20231231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember_zUkjiblKDwHb" style="width: 13%; text-align: right" title="Income (loss) before income taxes">(470,812</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pp0p0_c20220401__20221231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember_zee1LXHqxJV3" style="width: 13%; text-align: right" title="Income (loss) before income taxes">(274,229</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">- Foreign, including</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">British Virgin Islands</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pp0p0_c20230401__20231231__srt--StatementGeographicalAxis__country--VG_ztTTwGT3HlYg" style="text-align: right" title="Income (loss) before income taxes">(8,779</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pp0p0_c20220401__20221231__srt--StatementGeographicalAxis__country--VG_zbOnuOvS2Oec" style="text-align: right" title="Income (loss) before income taxes">(506,202</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Hong Kong</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pp0p0_c20230401__20231231__srt--StatementGeographicalAxis__country--HK_zd9tbmeZBcD7" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) before income taxes">(101,089</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pp0p0_c20220401__20221231__srt--StatementGeographicalAxis__country--HK_zkYYIBwn6Opj" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) before income taxes">(179,563</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Loss before income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pp0p0_c20230401__20231231_z2Z3WTrTC78c" style="border-bottom: Black 2.5pt double; text-align: right" title="Income (loss) before income taxes">(580,680</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 id="xdx_98A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pp0p0_c20220401__20221231_ziqpDm4c2M8b" style="border-bottom: Black 2.5pt double; text-align: right" title="Income (loss) before income taxes">(959,994</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p id="xdx_8AC_zL4YVMHOe5Rb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The provision for income taxes consisted of the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zJpAkZ9XTT4h" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX (Details - Provision for income taxes)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B9_z5OTZ0C8XoH5" style="display: none">Schedule of provision for income taxes</span></td><td> </td> <td colspan="2" id="xdx_49D_20230401__20231231_zcvVDsOLfEBj" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_492_20220401__20221231_zkIwTHPAoZE8" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nine months ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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_406_eus-gaap--CurrentIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB_znS6G2j0ClPi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Current tax:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_d0_zGkxWfoPN3C8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 66%">- Local</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CurrentForeignTaxExpenseBenefit_d0_zmAvhi1Agp0j" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt">- Foreign</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB_zZvCSJ0DuPd1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Deferred tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_d0_zaaivEZ9eaEk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">- Local</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_d0_zjIHDVYEjsuf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; padding-bottom: 1pt">- Foreign</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxExpenseBenefit_d0_zwOM3ZxqiZe6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</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> <p id="xdx_8AE_zqvTvT7e1x76" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The effective tax rate in the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rate. The Company mainly operates in Hong Kong and is subject to taxes in the jurisdictions in which it operates, as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>United States of America</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">KRFG is registered in the State of Delaware and is subject to tax laws of the United States of America. The U.S. corporate income tax rate is 21% effective January 1, 2018. The Company’s policy is to recognize accrued interest and penalties related to unrecognized tax benefits in its income tax provision. The Company has not accrued for interest or penalties as they were not material to its results of operations for the periods presented.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2023, the operations in the United States of America incurred $<span id="xdx_905_eus-gaap--OperatingLossCarryforwards_iI_pp0p0_c20231231__srt--StatementGeographicalAxis__country--US_z7l0nuTfBQ5i" title="Operating loss carryforwards">1,223,145</span> of cumulative net operating losses which can be carried forward indefinitely to offset future taxable income. The Company has provided for a full valuation allowance against the deferred tax assets of $<span id="xdx_90D_eus-gaap--DeferredTaxAssetsOtherLossCarryforwards_iI_pp0p0_c20231231__srt--StatementGeographicalAxis__country--US_z0UAJ9VYgUqe" title="Deferred tax assets">256,861</span> on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>BVI</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the current BVI law, the Company is not subject to tax on income.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Hong Kong</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s subsidiary operating in Hong Kong is subject to the Hong Kong Profits Tax at the two-tiered profits tax rates from 8.25% to 16.5% on the estimated assessable profits arising in Hong Kong during the current period after deducting a tax concession for the tax year. The reconciliation of income tax rate to the effective income tax rate for the nine months ended December 31, 2023 and 2022 is as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zuSAnmI2VFg8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX (Details - Tax effective rate)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B6_zn5BmLqwNJik" style="display: none">Schedule of reconciliation of tax effective rate</span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nine months ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Loss before income taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pp0p0_c20230401__20231231__srt--StatementGeographicalAxis__country--HK_z7NNFuVu2Sz" style="width: 13%; text-align: right" title="(Loss) Income before income taxes">(101,089</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pp0p0_c20220401__20221231__srt--StatementGeographicalAxis__country--HK_zUvWkWF2jOq5" style="width: 13%; text-align: right" title="(Loss) Income before income taxes">(179,563</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Statutory income tax rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_905_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20230401__20231231__srt--StatementGeographicalAxis__country--HK_zRUrhc2Yez2e" title="Statutory income tax rate">16.5</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_901_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20220401__20221231__srt--StatementGeographicalAxis__country--HK_zJBcNrx24SHd" title="Statutory income tax rate">16.5</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Income tax expense at statutory rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_pp0p0_c20230401__20231231__srt--StatementGeographicalAxis__country--HK_zWq1z1wSzbha" style="text-align: right" title="Income tax expense at statutory rate">(16,680</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_pp0p0_c20220401__20221231__srt--StatementGeographicalAxis__country--HK_z07NvmqQSC3c" style="text-align: right" title="Income tax expense at statutory rate">(29,628</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tax effect of non-deductible items</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_pp0p0_c20230401__20231231__srt--StatementGeographicalAxis__country--HK_zm8S2aVEt3pe" style="text-align: right" title="Tax effect of non-deductible items">877</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_pp0p0_c20220401__20221231__srt--StatementGeographicalAxis__country--HK_zpqOs0Ffhsqk" style="text-align: right" title="Tax effect of non-deductible items">937</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Tax effect of non-taxable items</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_pp0p0_c20230401__20231231__srt--StatementGeographicalAxis__country--HK_z1XTZMoZP5la" style="border-bottom: Black 1pt solid; text-align: right" title="Tax effect of non-taxable items">(225</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_pp0p0_c20220401__20221231__srt--StatementGeographicalAxis__country--HK_zOHADZljR98a" style="border-bottom: Black 1pt solid; text-align: right" title="Tax effect of non-taxable items">(2,126</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tax loss</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--IncomeTaxReconciliationOtherAdjustments_pp0p0_c20230401__20231231__srt--StatementGeographicalAxis__country--HK_zfPEFGBn9a52" style="text-align: right" title="Net operating (loss) income">(16,028</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--IncomeTaxReconciliationOtherAdjustments_pp0p0_c20220401__20221231__srt--StatementGeographicalAxis__country--HK_zD02t01lAqr" style="text-align: right" title="Net operating (loss) income">(30,817</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_pp0p0_c20230401__20231231__srt--StatementGeographicalAxis__country--HK_zABE3S1F8Wi7" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating loss carried forward (utilized)">16,028</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_pp0p0_c20220401__20221231__srt--StatementGeographicalAxis__country--HK_zZUUU0gjWYjh" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating loss carried forward (utilized)">30,817</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--CurrentForeignTaxExpenseBenefit_pp0p0_d0_c20230401__20231231__srt--StatementGeographicalAxis__country--HK_zAksvNAbKig" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense (benefit)">–</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 id="xdx_98F_eus-gaap--CurrentForeignTaxExpenseBenefit_pp0p0_d0_c20220401__20221231__srt--StatementGeographicalAxis__country--HK_zUsB10QWK2Dk" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense (benefit)">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A5_zdseLbPBdUB7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2023, the operations in Hong Kong incurred $<span id="xdx_90C_eus-gaap--OperatingLossCarryforwards_pp0p0_c20231231__srt--StatementGeographicalAxis__country--HK_zc5hibxtZdAa">1,899,855 </span>of cumulative net operating losses which can be carried forward to offset future taxable income. There is no expiry in net operating loss carryforwards under Hong Kong tax regime. the Company has provided for a full valuation allowance against the deferred tax assets of $<span id="xdx_909_eus-gaap--DeferredTaxAssetsOtherLossCarryforwards_pp0p0_c20231231__srt--StatementGeographicalAxis__country--HK_zNRqVcPmq7e2">313,476 </span>on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 25.7pt; text-align: justify; text-indent: -25.7pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth the significant components of the deferred tax assets and liabilities of the Company as of December 31, 2023 and March 31, 2023:</p> <table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zpHJzHBsesil" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX (Details - Deferred taxes)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BF_z3HO84v1I77f" style="display: none">Schedule of deferred income taxes</span></td><td> </td> <td colspan="2" id="xdx_49B_20231231_zc4SOnTpDox4" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20230331_zCI9GHP1hoQb" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredIncomeTaxesAbstract_iB_z5JunWnQPax7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsComponentsAbstract_iB_zRPx5Ywm797g" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Net operating loss carryforward, from</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DeferredTaxAssetsOperatingLossCarryforwardsUsTaxRegime_iI_zypMTZhNPqp6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">US tax regime</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">256,861</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">157,990</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DeferredTaxAssetsOperatingLossCarryforwardsHongKongTaxRegime_iI_zWkzHULHFZfb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Hong Kong tax regime</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">313,476</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">295,848</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_z1LnjX9oEilh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(570,337</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(453,838</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsNet_iI_d0_ztbycuBb0a59" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Deferred tax assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</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> <p id="xdx_8A5_zIH7odShtqic" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company filed income tax returns in the United States federal tax jurisdiction and the Delaware state tax jurisdiction. Since the Company is in a loss carryforward position, it is generally subject to examination by federal and state tax authority for all tax years in which a loss carryforward is available.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
</us-gaap:IncomeTaxDisclosureTextBlock>
<us-gaap:ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-5436">
<table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock_zw2ktYYCeAcg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX (Details - Loss before income taxes)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BC_zJLsPc6rXJH9" style="display: none">Schedule of income before income tax, domestic and foreign</span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nine months ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </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 style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Tax jurisdiction from:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 66%">- Local</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pp0p0_c20230401__20231231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember_zUkjiblKDwHb" style="width: 13%; text-align: right" title="Income (loss) before income taxes">(470,812</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pp0p0_c20220401__20221231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember_zee1LXHqxJV3" style="width: 13%; text-align: right" title="Income (loss) before income taxes">(274,229</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">- Foreign, including</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">British Virgin Islands</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pp0p0_c20230401__20231231__srt--StatementGeographicalAxis__country--VG_ztTTwGT3HlYg" style="text-align: right" title="Income (loss) before income taxes">(8,779</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pp0p0_c20220401__20221231__srt--StatementGeographicalAxis__country--VG_zbOnuOvS2Oec" style="text-align: right" title="Income (loss) before income taxes">(506,202</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Hong Kong</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pp0p0_c20230401__20231231__srt--StatementGeographicalAxis__country--HK_zd9tbmeZBcD7" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) before income taxes">(101,089</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pp0p0_c20220401__20221231__srt--StatementGeographicalAxis__country--HK_zkYYIBwn6Opj" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) before income taxes">(179,563</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Loss before income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pp0p0_c20230401__20231231_z2Z3WTrTC78c" style="border-bottom: Black 2.5pt double; text-align: right" title="Income (loss) before income taxes">(580,680</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 id="xdx_98A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pp0p0_c20220401__20221231_ziqpDm4c2M8b" style="border-bottom: Black 2.5pt double; text-align: right" title="Income (loss) before income taxes">(959,994</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>
</us-gaap:ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock>
<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign contextRef="From2023-04-012023-12-31_us-gaap_StateAndLocalJurisdictionMember" decimals="0" id="ixv-9086" unitRef="USD"> -470812 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign>
<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign contextRef="From2022-04-012022-12-31_us-gaap_StateAndLocalJurisdictionMember" decimals="0" id="ixv-9087" unitRef="USD"> -274229 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign>
<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign contextRef="From2023-04-012023-12-31_country_VG" decimals="0" id="ixv-9088" unitRef="USD"> -8779 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign>
<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign contextRef="From2022-04-012022-12-31_country_VG" decimals="0" id="ixv-9089" unitRef="USD"> -506202 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign>
<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign contextRef="From2023-04-012023-12-31_country_HK" decimals="0" id="ixv-9090" unitRef="USD"> -101089 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign>
<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign contextRef="From2022-04-012022-12-31_country_HK" decimals="0" id="ixv-9091" unitRef="USD"> -179563 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign>
<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-9092" unitRef="USD"> -580680 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign>
<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-9093" unitRef="USD"> -959994 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign>
<us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-5540">
<table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zJpAkZ9XTT4h" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX (Details - Provision for income taxes)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B9_z5OTZ0C8XoH5" style="display: none">Schedule of provision for income taxes</span></td><td> </td> <td colspan="2" id="xdx_49D_20230401__20231231_zcvVDsOLfEBj" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_492_20220401__20221231_zkIwTHPAoZE8" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nine months ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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_406_eus-gaap--CurrentIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB_znS6G2j0ClPi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Current tax:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_d0_zGkxWfoPN3C8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 66%">- Local</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CurrentForeignTaxExpenseBenefit_d0_zmAvhi1Agp0j" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt">- Foreign</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB_zZvCSJ0DuPd1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Deferred tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_d0_zaaivEZ9eaEk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">- Local</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_d0_zjIHDVYEjsuf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; padding-bottom: 1pt">- Foreign</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxExpenseBenefit_d0_zwOM3ZxqiZe6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</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:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock>
<us-gaap:CurrentStateAndLocalTaxExpenseBenefit contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-9094" unitRef="USD"> 0 </us-gaap:CurrentStateAndLocalTaxExpenseBenefit>
<us-gaap:CurrentStateAndLocalTaxExpenseBenefit contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-9095" unitRef="USD"> 0 </us-gaap:CurrentStateAndLocalTaxExpenseBenefit>
<us-gaap:CurrentForeignTaxExpenseBenefit contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-9096" unitRef="USD"> 0 </us-gaap:CurrentForeignTaxExpenseBenefit>
<us-gaap:CurrentForeignTaxExpenseBenefit contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-9097" unitRef="USD"> 0 </us-gaap:CurrentForeignTaxExpenseBenefit>
<us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-9098" unitRef="USD"> 0 </us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit>
<us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-9099" unitRef="USD"> 0 </us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit>
<us-gaap:DeferredForeignIncomeTaxExpenseBenefit contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-9100" unitRef="USD"> 0 </us-gaap:DeferredForeignIncomeTaxExpenseBenefit>
<us-gaap:DeferredForeignIncomeTaxExpenseBenefit contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-9101" unitRef="USD"> 0 </us-gaap:DeferredForeignIncomeTaxExpenseBenefit>
<us-gaap:IncomeTaxExpenseBenefit contextRef="From2023-04-01to2023-12-31" decimals="0" id="ixv-9102" unitRef="USD"> 0 </us-gaap:IncomeTaxExpenseBenefit>
<us-gaap:IncomeTaxExpenseBenefit contextRef="From2022-04-012022-12-31" decimals="0" id="ixv-9103" unitRef="USD"> 0 </us-gaap:IncomeTaxExpenseBenefit>
<us-gaap:OperatingLossCarryforwards contextRef="AsOf2023-12-31_country_US" decimals="0" id="ixv-9104" unitRef="USD"> 1223145 </us-gaap:OperatingLossCarryforwards>
<us-gaap:DeferredTaxAssetsOtherLossCarryforwards contextRef="AsOf2023-12-31_country_US" decimals="0" id="ixv-9105" unitRef="USD"> 256861 </us-gaap:DeferredTaxAssetsOtherLossCarryforwards>
<us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-5710">
<table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zuSAnmI2VFg8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX (Details - Tax effective rate)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B6_zn5BmLqwNJik" style="display: none">Schedule of reconciliation of tax effective rate</span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nine months ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Loss before income taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pp0p0_c20230401__20231231__srt--StatementGeographicalAxis__country--HK_z7NNFuVu2Sz" style="width: 13%; text-align: right" title="(Loss) Income before income taxes">(101,089</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pp0p0_c20220401__20221231__srt--StatementGeographicalAxis__country--HK_zUvWkWF2jOq5" style="width: 13%; text-align: right" title="(Loss) Income before income taxes">(179,563</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Statutory income tax rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_905_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20230401__20231231__srt--StatementGeographicalAxis__country--HK_zRUrhc2Yez2e" title="Statutory income tax rate">16.5</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_901_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20220401__20221231__srt--StatementGeographicalAxis__country--HK_zJBcNrx24SHd" title="Statutory income tax rate">16.5</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Income tax expense at statutory rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_pp0p0_c20230401__20231231__srt--StatementGeographicalAxis__country--HK_zWq1z1wSzbha" style="text-align: right" title="Income tax expense at statutory rate">(16,680</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_pp0p0_c20220401__20221231__srt--StatementGeographicalAxis__country--HK_z07NvmqQSC3c" style="text-align: right" title="Income tax expense at statutory rate">(29,628</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tax effect of non-deductible items</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_pp0p0_c20230401__20231231__srt--StatementGeographicalAxis__country--HK_zm8S2aVEt3pe" style="text-align: right" title="Tax effect of non-deductible items">877</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_pp0p0_c20220401__20221231__srt--StatementGeographicalAxis__country--HK_zpqOs0Ffhsqk" style="text-align: right" title="Tax effect of non-deductible items">937</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Tax effect of non-taxable items</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_pp0p0_c20230401__20231231__srt--StatementGeographicalAxis__country--HK_z1XTZMoZP5la" style="border-bottom: Black 1pt solid; text-align: right" title="Tax effect of non-taxable items">(225</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_pp0p0_c20220401__20221231__srt--StatementGeographicalAxis__country--HK_zOHADZljR98a" style="border-bottom: Black 1pt solid; text-align: right" title="Tax effect of non-taxable items">(2,126</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tax loss</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--IncomeTaxReconciliationOtherAdjustments_pp0p0_c20230401__20231231__srt--StatementGeographicalAxis__country--HK_zfPEFGBn9a52" style="text-align: right" title="Net operating (loss) income">(16,028</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--IncomeTaxReconciliationOtherAdjustments_pp0p0_c20220401__20221231__srt--StatementGeographicalAxis__country--HK_zD02t01lAqr" style="text-align: right" title="Net operating (loss) income">(30,817</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_pp0p0_c20230401__20231231__srt--StatementGeographicalAxis__country--HK_zABE3S1F8Wi7" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating loss carried forward (utilized)">16,028</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_pp0p0_c20220401__20221231__srt--StatementGeographicalAxis__country--HK_zZUUU0gjWYjh" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating loss carried forward (utilized)">30,817</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--CurrentForeignTaxExpenseBenefit_pp0p0_d0_c20230401__20231231__srt--StatementGeographicalAxis__country--HK_zAksvNAbKig" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense (benefit)">–</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 id="xdx_98F_eus-gaap--CurrentForeignTaxExpenseBenefit_pp0p0_d0_c20220401__20221231__srt--StatementGeographicalAxis__country--HK_zUsB10QWK2Dk" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense (benefit)">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>
<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign contextRef="From2023-04-012023-12-31_country_HK" decimals="0" id="ixv-9106" unitRef="USD"> -101089 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign>
<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign contextRef="From2022-04-012022-12-31_country_HK" decimals="0" id="ixv-9107" unitRef="USD"> -179563 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2023-04-012023-12-31_country_HK" decimals="INF" id="ixv-9108" unitRef="Pure"> 0.165 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2022-04-012022-12-31_country_HK" decimals="INF" id="ixv-9109" unitRef="Pure"> 0.165 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate contextRef="From2023-04-012023-12-31_country_HK" decimals="0" id="ixv-9110" unitRef="USD"> -16680 </us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate>
<us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate contextRef="From2022-04-012022-12-31_country_HK" decimals="0" id="ixv-9111" unitRef="USD"> -29628 </us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate>
<us-gaap:IncomeTaxReconciliationNondeductibleExpense contextRef="From2023-04-012023-12-31_country_HK" decimals="0" id="ixv-9112" unitRef="USD"> 877 </us-gaap:IncomeTaxReconciliationNondeductibleExpense>
<us-gaap:IncomeTaxReconciliationNondeductibleExpense contextRef="From2022-04-012022-12-31_country_HK" decimals="0" id="ixv-9113" unitRef="USD"> 937 </us-gaap:IncomeTaxReconciliationNondeductibleExpense>
<us-gaap:IncomeTaxReconciliationNondeductibleExpenseOther contextRef="From2023-04-012023-12-31_country_HK" decimals="0" id="ixv-9114" unitRef="USD"> -225 </us-gaap:IncomeTaxReconciliationNondeductibleExpenseOther>
<us-gaap:IncomeTaxReconciliationNondeductibleExpenseOther contextRef="From2022-04-012022-12-31_country_HK" decimals="0" id="ixv-9115" unitRef="USD"> -2126 </us-gaap:IncomeTaxReconciliationNondeductibleExpenseOther>
<us-gaap:IncomeTaxReconciliationOtherAdjustments contextRef="From2023-04-012023-12-31_country_HK" decimals="0" id="ixv-9116" unitRef="USD"> -16028 </us-gaap:IncomeTaxReconciliationOtherAdjustments>
<us-gaap:IncomeTaxReconciliationOtherAdjustments contextRef="From2022-04-012022-12-31_country_HK" decimals="0" id="ixv-9117" unitRef="USD"> -30817 </us-gaap:IncomeTaxReconciliationOtherAdjustments>
<us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="From2023-04-012023-12-31_country_HK" decimals="0" id="ixv-9118" unitRef="USD"> 16028 </us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>
<us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="From2022-04-012022-12-31_country_HK" decimals="0" id="ixv-9119" unitRef="USD"> 30817 </us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>
<us-gaap:CurrentForeignTaxExpenseBenefit contextRef="From2023-04-012023-12-31_country_HK" decimals="0" id="ixv-9120" unitRef="USD"> 0 </us-gaap:CurrentForeignTaxExpenseBenefit>
<us-gaap:CurrentForeignTaxExpenseBenefit contextRef="From2022-04-012022-12-31_country_HK" decimals="0" id="ixv-9121" unitRef="USD"> 0 </us-gaap:CurrentForeignTaxExpenseBenefit>
<us-gaap:OperatingLossCarryforwards contextRef="AsOf2023-12-31_country_HK" decimals="0" id="ixv-9122" unitRef="USD"> 1899855 </us-gaap:OperatingLossCarryforwards>
<us-gaap:DeferredTaxAssetsOtherLossCarryforwards contextRef="AsOf2023-12-31_country_HK" decimals="0" id="ixv-9123" unitRef="USD"> 313476 </us-gaap:DeferredTaxAssetsOtherLossCarryforwards>
<us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-5830">
<table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zpHJzHBsesil" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX (Details - Deferred taxes)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BF_z3HO84v1I77f" style="display: none">Schedule of deferred income taxes</span></td><td> </td> <td colspan="2" id="xdx_49B_20231231_zc4SOnTpDox4" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20230331_zCI9GHP1hoQb" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredIncomeTaxesAbstract_iB_z5JunWnQPax7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsComponentsAbstract_iB_zRPx5Ywm797g" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Net operating loss carryforward, from</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DeferredTaxAssetsOperatingLossCarryforwardsUsTaxRegime_iI_zypMTZhNPqp6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">US tax regime</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">256,861</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">157,990</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DeferredTaxAssetsOperatingLossCarryforwardsHongKongTaxRegime_iI_zWkzHULHFZfb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Hong Kong tax regime</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">313,476</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">295,848</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_z1LnjX9oEilh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(570,337</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(453,838</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsNet_iI_d0_ztbycuBb0a59" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Deferred tax assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</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>
<KRFG:DeferredTaxAssetsOperatingLossCarryforwardsUsTaxRegime contextRef="AsOf2023-12-31" decimals="0" id="ixv-9124" unitRef="USD"> 256861 </KRFG:DeferredTaxAssetsOperatingLossCarryforwardsUsTaxRegime>
<KRFG:DeferredTaxAssetsOperatingLossCarryforwardsUsTaxRegime contextRef="AsOf2023-03-31" decimals="0" id="ixv-9125" unitRef="USD"> 157990 </KRFG:DeferredTaxAssetsOperatingLossCarryforwardsUsTaxRegime>
<KRFG:DeferredTaxAssetsOperatingLossCarryforwardsHongKongTaxRegime contextRef="AsOf2023-12-31" decimals="0" id="ixv-9126" unitRef="USD"> 313476 </KRFG:DeferredTaxAssetsOperatingLossCarryforwardsHongKongTaxRegime>
<KRFG:DeferredTaxAssetsOperatingLossCarryforwardsHongKongTaxRegime contextRef="AsOf2023-03-31" decimals="0" id="ixv-9127" unitRef="USD"> 295848 </KRFG:DeferredTaxAssetsOperatingLossCarryforwardsHongKongTaxRegime>
<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2023-12-31" decimals="0" id="ixv-9128" unitRef="USD"> 570337 </us-gaap:DeferredTaxAssetsValuationAllowance>
<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2023-03-31" decimals="0" id="ixv-9129" unitRef="USD"> 453838 </us-gaap:DeferredTaxAssetsValuationAllowance>
<us-gaap:DeferredTaxAssetsNet contextRef="AsOf2023-12-31" decimals="0" id="ixv-9130" unitRef="USD"> 0 </us-gaap:DeferredTaxAssetsNet>
<us-gaap:DeferredTaxAssetsNet contextRef="AsOf2023-03-31" decimals="0" id="ixv-9131" unitRef="USD"> 0 </us-gaap:DeferredTaxAssetsNet>
<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-5944">
<p id="xdx_806_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_z1iFBj4y9Hu1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE – 13 <span><span id="xdx_820_zCEk7xu7UU87">RELATED PARTY TRANSACTIONS</span></span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From time to time, the Company’s related parties and shareholders advanced working capital funds from/to the Company for working capital purpose. Those advances are unsecured, non-interest bearing and repayable on demand as disclosed in Note 8.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Further during the nine months ended December 31, 2023 and 2022, the Company outsourced technical consultancy services of $<span id="xdx_905_eus-gaap--ProfessionalAndContractServicesExpense_c20230401__20231231__srt--CounterpartyNameAxis__custom--MarvelDigitalGroupLimitedMember_zS0cYdMyytyf" title="Consultancy services">30,669</span> and $<span id="xdx_90D_eus-gaap--ProfessionalAndContractServicesExpense_c20220401__20221231__srt--CounterpartyNameAxis__custom--MarvelDigitalGroupLimitedMember_zVkx2y10d75h" title="Consultancy services">0</span> respectively to a company related to a shareholder. As at December 31, 2023 and 2022, the balance was $<span id="xdx_90B_ecustom--DueToRelatedParties1_iI_c20231231_z3Hu7BSNJrq6" title="Due To Related Parties">34,331</span> and $<span id="xdx_90C_ecustom--DueToRelatedParties1_iI_c20221231_zO3XsYAVseg" title="Due To Related Parties">0</span> respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Apart from the transactions and balances detailed above and elsewhere in these accompanying unaudited condensed consolidated financial statements, the Company has no other significant or material related party transactions during the periods presented.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
<us-gaap:ProfessionalAndContractServicesExpense contextRef="From2023-04-012023-12-31_custom_MarvelDigitalGroupLimitedMember" decimals="0" id="ixv-9132" unitRef="USD"> 30669 </us-gaap:ProfessionalAndContractServicesExpense>
<us-gaap:ProfessionalAndContractServicesExpense contextRef="From2022-04-012022-12-31_custom_MarvelDigitalGroupLimitedMember" decimals="0" id="ixv-9133" unitRef="USD"> 0 </us-gaap:ProfessionalAndContractServicesExpense>
<KRFG:DueToRelatedParties1 contextRef="AsOf2023-12-31" decimals="0" id="ixv-9134" unitRef="USD"> 34331 </KRFG:DueToRelatedParties1>
<KRFG:DueToRelatedParties1 contextRef="AsOf2022-12-31" decimals="0" id="ixv-9135" unitRef="USD"> 0 </KRFG:DueToRelatedParties1>
<us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-5960">
<p id="xdx_80B_eus-gaap--ConcentrationRiskDisclosureTextBlock_zXYuW1UJM3s3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE – 14 <span id="xdx_821_zc69fXg8WGUb">CONCENTRATIONS OF RISK</span> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company is exposed to the following concentrations of risk:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(a)       Major customers</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the three months ended December 31, 2023, there was a single customer exceeding 10% of the Company’s revenue. This customer is located in Hong Kong, and accounted for <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_dp_c20231001__20231231__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zf7oUEtQgCE9" title="Concentration risk, percentage">100</span>% of the Company’s revenue amounting to $<span id="xdx_909_eus-gaap--Revenues_c20231001__20231231__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zuvERfHGiWia" title="Revenues">19,193</span> with $<span id="xdx_90D_eus-gaap--AccountsReceivableNet_iI_c20231231__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zmCYop3mJU25" title="Accounts receivable">3,635</span> accounts receivable at December 31, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the three months ended December 31, 2022, no single customer accounted for 10% or more of the Company’s revenue.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the nine months ended December 31, 2023, there was a single customer exceeding 10% of the Company’s revenue. This customer is located in Hong Kong, and accounted for <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_dp_c20230401__20231231__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zxAPszPckd8k" title="Concentration risk, percentage">100</span>% of the Company’s revenue amounting to $<span id="xdx_906_eus-gaap--Revenues_c20230401__20231231__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zQdMZgdZaUdf" title="Revenues">51,116</span>, with $<span id="xdx_907_eus-gaap--AccountsReceivableNet_iI_c20231231__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zVSJfmvjiEe" title="Accounts receivable, after allowance for credit loss">3,635</span> accounts receivable at December 31, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the nine months ended December 31, 2022, there was a single customer exceeding 10% of the Company’s revenue. This customer is located in Hong Kong, and accounted for <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20220401__20221231__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zjYeW8kmF2al" title="Concentration risk, percentage">94</span>% of the Company’s revenue amounting to $<span id="xdx_90C_eus-gaap--Revenues_c20220401__20221231__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zG5Oh0gmANo" title="Revenues">159,317</span>, with $<span id="xdx_90D_eus-gaap--AccountsReceivableNet_iI_c20221231__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zQnynS9h95L6" title="Accounts receivable, after allowance for credit loss">0</span> accounts receivable at December 31, 2022.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(b)       Major vendors</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">For the three months ended December 31, 2023, there was a single vendor exceeding 10% of the Company’s cost of revenue. This vendor is located in PRC, and accounted for <span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_dp_c20231001__20231231__srt--MajorCustomersAxis__custom--OneVendorMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zftB5gv2JhH4" title="Concentration risk, percentage">100</span>% of the Company’s cost of revenue amounting to $<span id="xdx_903_eus-gaap--CostOfRevenue_c20231001__20231231__srt--MajorCustomersAxis__custom--OneVendorMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zBCy3Bm2Ct3" title="Cost of revenue">11,515</span>, with $<span id="xdx_902_eus-gaap--AccountsPayableCurrent_iI_c20231231__srt--MajorCustomersAxis__custom--OneVendorMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zvGjrOUxWN7i">34,331</span> </span> <span style="font-family: Times New Roman, Times, Serif">related party balances at December 31, 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the three months ended December 31, 2022, there was no single vendor exceeding 10% of the Company’s cost of revenue.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the nine months ended December 31, 2023, there was a single vendor exceeding 10% of the Company’s cost of revenue. This vendor is located in Hong Kong, and accounted for <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_c20230401__20231231__srt--MajorCustomersAxis__custom--OneVendorMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zvN3J3P6mmXc" title="Concentration risk, percentage">100</span>% of the Company’s cost of revenue amounting to $<span id="xdx_901_eus-gaap--CostOfRevenue_c20230401__20231231__srt--MajorCustomersAxis__custom--OneVendorMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zvGzoXpAyD9f" title="Cost of revenue">30,669</span>, with $<span id="xdx_900_eus-gaap--AccountsPayableCurrent_iI_c20231231__srt--MajorCustomersAxis__custom--OneVendorMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zqubwX6ADdC1" title="Related party balances">34,331</span> related party balances at December 31, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">For the nine months ended December 31, 2022, there was no single vendor exceeding 10% of the Company’s cost of revenue.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(c)       Economic and political risk</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s major operations are conducted in Hong Kong. Accordingly, the political, economic, and legal environments in Hong Kong, as well as the general state of Hong Kong’s economy may influence the Company’s business, financial condition, and results of operations. The Company may also be exposed to the broader global economic conditions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The present global economic climate with rising global tensions, rising costs and fuel shortage which potentially could escalate and result in global inflation may also impact the Company’s business, financial condition, and results of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(d)       Exchange rate risk</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company cannot guarantee that the current exchange rate will remain steady; therefore, there is a possibility that the Company could post the same amount of profit for two comparable periods and because of the fluctuating exchange rate actually post higher or lower profit depending on exchange rate of HKD converted to US$ on that date. The exchange rate could fluctuate depending on changes in political and economic environments without notice.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(e)       Liquidity risk</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due. The Company’s policy is to ensure that it has sufficient cash to meet its liabilities when they become due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company’s reputation. A key risk in managing liquidity is the degree of uncertainty in the cash flow projections. This is presently managed through shareholder financial support. If future cash flows are fairly uncertain, the liquidity risk increases.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
</us-gaap:ConcentrationRiskDisclosureTextBlock>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-10-012023-12-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="ixv-9136" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:Revenues contextRef="From2023-10-012023-12-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="0" id="ixv-9137" unitRef="USD"> 19193 </us-gaap:Revenues>
<us-gaap:AccountsReceivableNet contextRef="AsOf2023-12-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="0" id="ixv-9138" unitRef="USD"> 3635 </us-gaap:AccountsReceivableNet>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-04-012023-12-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="ixv-9139" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:Revenues contextRef="From2023-04-012023-12-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="0" id="ixv-9140" unitRef="USD"> 51116 </us-gaap:Revenues>
<us-gaap:AccountsReceivableNet contextRef="AsOf2023-12-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="0" id="ixv-9141" unitRef="USD"> 3635 </us-gaap:AccountsReceivableNet>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-04-012022-12-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="ixv-9142" unitRef="Pure"> 0.94 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:Revenues contextRef="From2022-04-012022-12-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="0" id="ixv-9143" unitRef="USD"> 159317 </us-gaap:Revenues>
<us-gaap:AccountsReceivableNet contextRef="AsOf2022-12-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="0" id="ixv-9144" unitRef="USD"> 0 </us-gaap:AccountsReceivableNet>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-10-012023-12-31_custom_OneVendorMember_custom_CostOfRevenueMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="ixv-9145" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:CostOfRevenue contextRef="From2023-10-012023-12-31_custom_OneVendorMember_custom_CostOfRevenueMember_us-gaap_CustomerConcentrationRiskMember" decimals="0" id="ixv-9146" unitRef="USD"> 11515 </us-gaap:CostOfRevenue>
<us-gaap:AccountsPayableCurrent contextRef="AsOf2023-12-31_custom_OneVendorMember_custom_CostOfRevenueMember_us-gaap_CustomerConcentrationRiskMember" decimals="0" id="ixv-9147" unitRef="USD"> 34331 </us-gaap:AccountsPayableCurrent>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-04-012023-12-31_custom_OneVendorMember_custom_CostOfRevenueMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="ixv-9148" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:CostOfRevenue contextRef="From2023-04-012023-12-31_custom_OneVendorMember_custom_CostOfRevenueMember_us-gaap_CustomerConcentrationRiskMember" decimals="0" id="ixv-9149" unitRef="USD"> 30669 </us-gaap:CostOfRevenue>
<us-gaap:AccountsPayableCurrent contextRef="AsOf2023-12-31_custom_OneVendorMember_custom_CostOfRevenueMember_us-gaap_CustomerConcentrationRiskMember" decimals="0" id="ixv-9150" unitRef="USD"> 34331 </us-gaap:AccountsPayableCurrent>
<us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-6034">
<p id="xdx_808_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zStFXooF3MSj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE – 15 <span id="xdx_826_zbNat3p86rs4">COMMITMENTS AND CONTINGENCIES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2023, the Company has no material commitments or contingencies.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
<us-gaap:SubsequentEventsTextBlock contextRef="From2023-04-01to2023-12-31" id="ixv-6041">
<p id="xdx_807_eus-gaap--SubsequentEventsTextBlock_ztp5eB9Pf4Bd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE – 16 <span id="xdx_82D_zfHnigu30ncc">SUBSEQUENT EVENTS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In accordance with ASC Topic 855, “<i>Subsequent Events</i>”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before unaudited condensed consolidated financial statements are issued, the Company has evaluated all events or transactions that occurred after December 31, 2023, up through the date the Company issued the unaudited condensed consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On February 9, 2024, the Company filed a</span> <span style="font-family: Times New Roman, Times, Serif">registration statement in accordance with the requirements of Form S-8 under the Securities Act to register 331,000,000 additional shares of Common Stock issuable pursuant to the Registrant’s 2022 Stock Incentive Plan.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company had no material recognizable subsequent events since December 31, 2023.<span style="text-transform: uppercase"><b></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
</us-gaap:SubsequentEventsTextBlock>
</xbrl>

4 Previous Filings that this Filing References

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

 8/14/23  King Resources, Inc.              10-Q        6/30/23   68:3.7M                                   GlobalOne Filings Inc/FA
 4/21/22  King Resources, Inc.              10-12G/A               2:1.1M                                   GlobalOne Filings Inc/FA
 3/25/22  King Resources, Inc.              10-12G/A               4:2.8M                                   GlobalOne Filings Inc/FA
 2/14/22  King Resources, Inc.              10-12G                 4:10M                                    GlobalOne Filings Inc/FA
↑Top
Filing Submission 0001683168-24-001071   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)
Copyright © 2024 Fran Finnegan & Company LLC – All Rights Reserved.
About — Privacy — Redactions — Help — Thu., May 9, 7:43:16.1pm ET