INTANGIBLE ASSETS (Tables)

12 Months Ended

Mar. 31, 2026

Intangible Asset, Goodwill and Other [Abstract]

SCHEDULE OF INTANGIBLE ASSETS

The following table summarizes the Company’s intangible assets as of and for the periods ended March 31, 2026 and 2025:

SCHEDULE OF INTANGIBLE ASSETS

		March 31, 2026
		Estimated Useful Life		Gross Carrying Amount				Additions				Impairment losses				Accumulated Amortization				Net Book Value
Patent application costs		-*		$	289,039			$	—			$	(289,039	)		$	—			$	—
ANDA acquisition costs		Indefinite			5,348,763				-				(557,973	)			—				4,790,790
				$	5,637,802			$	—			$	(847,012	)		$	—			$	4,790,790

		March 31, 2025
		Estimated Useful Life		Gross Carrying Amount				Additions				Impairment losses				Accumulated Amortization				Net Book Value
Patent application costs		-*		$	289,039			$	—			$	—			$	—			$	289,039
ANDA acquisition costs		Indefinite			6,052,189				900,000				(1,603,426	)			—				5,348,763
				$	6,341,228			$	900,000			$	(1,603,426	)		$	—			$	5,637,802

* Patent application costs were incurred in relation to the Company’s abuse deterrent opioid technology. Amortization of the patent costs would have begun upon the issuance of marketing authorization by the FDA. During the year ended March 31, 2026, these costs were impaired in full as discussed above.