v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF DEFERRED TAX

The following table presents the tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities as of March 31, 2026, and 2025:

  

   March 31, 2026   March 31, 2025 
Deferred income tax asset:          
Net operating loss carryforwards  $14,816,000   $12,723,000 
Stock compensation   2,398,000    1,857,000 
Other   637,000    98,000 
Total deferred tax assets   17,851,000    14,678,000 
Valuation allowance   (17,851,000)   (14,678,000)
Net deferred tax assets  $-   $- 
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

A reconciliation of the benefit for income taxes to the amount computed by applying the 21% statutory U.S. federal income tax rate to income before income taxes after the adoption of ASU 2023-09 is as follows for years ended March 31, 2026, and 2025:

 

   2026   2026   2025   2025 
U.S. Federal Statutory Tax Rate  $(2,199,471)   21.00%  $(1,763,825)   21.00%
State and Local Income Taxes(1)   -    0.00%   -    0.00%
Domestic Federal:                    
Nontaxable or Nondeductible items   40,889    -0.39%   32,489    -0.39%
Other   (159,733)   1.52%   66,212    -0.79%
Changes in Valuation Allowance  $2,318,315    -22.13%  $1,665,124    -19.82%
Totals   -    0.00%   -    0.00%

 

  (1) The state that contributes to the majority (greater than 50%) of the tax effect in this category is Minnesota.