SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Dec. 31, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of principles of consolidation

Name of Subsidiary	State or Jurisdiction of Organization of Entity	Attributable equity interest
Yinfu Group Overseas Investment & Finance Limited (“BVI”)	British Virgin Island		100	%
Yinfu Group International Holdings Limited (“HK”)	Hong Kong		100	%
Yinfu International Holdings Limited (“WOFE”)	Shenzhen, People Republic of China		100	%
Yinfu International Holdings Limited Huizhou Branch (“WOFE”)	Huizhou, People Republic of China		100	%

Schedule of earning (loss) per share

	Nine Months Ended December 31,
	2021			2020
Net loss	$	(354,385	)	$	(170,428	)
Weighted average common shares outstanding (basic and diluted)		9,917,592			9,917,592
Net loss per common share, basic and diluted	$	(0.04	)	$	(0.02	)