INCOME TAXES (Tables)

12 Months Ended

Mar. 31, 2017

Income Taxes Tables

Deferred tax asset

	March 31
	2018			2017
Net Operating Losses	$	174,500		$	192,806
Valuation Allowance		(174,500	)		(192,806	)
	$	–		$	–

Provision for federal and state income taxes

	March 31
	2018			2017
Current Tax Benefit	$	-		$	-
Deferred Tax Expense (Benefit)		18,297			(20,231	)
Increase (Decrease) in Valuation Allowance		(18,297	)		20,231
Net tax provision	$	–		$	–

Effective tax rate differed from the federal statutory income tax rate

	March 31
	2018			2017
Federal statutory rate		25.0	%		34.0	%
State tax, net of federal tax effect		5.25	%		4.95	%
Valuation allowance		(30.25	)%		(38.95	)%
Effective tax rate		0.0	%		0.0	%