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SEGMENT REPORTING
 12 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
SEGMENT REPORTING

NOTE 15 – SEGMENT REPORTING

 

The Company manages the business activities on a consolidated basis and operates in one reportable segment. The Company’s reportable segment is an emerging biomedical device company focused on the manufacturing, commercialization, and licensing of innovative medical devices and therapeutics for animals. The segment is animal health products. As the Company has one reportable segment, sales and marketing, research and development, including clinical trial expenses and general and administrative expenses are equal to consolidated results. Financial results for the Company’s reportable segment have been prepared using a management approach, which is consistent with the basis and manner in which financial information is evaluated by the Company’s Chief Operating Decision Maker (“CODM”) in allocating resources and in assessing performance. The Company’s CODM is the Chief Executive Officer. The measurement of segment profit or loss that the CODM uses to evaluate the performance of the Company’s segment is net income attributable to animal health financial budgets and actual results used by the CODM to assess performance and allocate resources, as well as strategic decisions related to headcount and other expenditures are reviewed on a consolidated basis. The CODM considers the impact of the significant segment expenses in the table below on operating income (loss) when deciding where and when to make expenditures.

 

   2026   2025 
   For the Years Ended March 31, 
   2026   2025 
NET REVENUE  $1,141,607   $1,132,533 
Cost of Sales   386,856    137,677 
Gross Profit   754,751    994,856 
OPERATING EXPENSES          
Sales and marketing   3,069,104    2,644,095 
Research and development   1,415,032    1,583,250 
General and administrative   4,333,577    4,823,230 
Impairment expense   

1,000,000

    

-

 
Total operating expenses   9,817,713    9,050,575 
NET OPERATING LOSS   (9,062,962)   (8,055,720)