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10-K true 2026-03-31 --03-31 2026 false 001-40715 PetVivo Holdings, Inc. NV 99-0363559 5151 Edina Industrial Blvd Suite 575 Edina MN 55439 (952) 405-6216 Common Stock, par value $0.001 PETV Warrants to purchase Common Stock PETVW No No Yes Yes Non-accelerated Filer true true false false false false 12126991 37594245 0.001 There are no annual reports to security holders, proxy information statements, or any prospectus filed pursuant to Rule 424 of the Securities Act of 1933 incorporated herein by reference. Risk Management and Strategy <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90F_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20250401__20260331_zDf5qYEsVjpk">We have established policies and processes for assessing, identifying, and managing risks from cybersecurity threats, and have <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250401__20260331_zPsraPr5ymv4">integrated these processes into our overall risk management systems and processes. We routinely assess risks from cybersecurity threats, including any potential unauthorized occurrence on or conducted through our information systems that may result in adverse effects on the confidentiality, integrity, or availability of our information systems or any information residing therein. We conduct periodic risk assessments to identify cybersecurity threats, as well as assessments in the event of a material change in our business practices that may affect information systems that are vulnerable to such cybersecurity threats. These risk assessments include identification of reasonably foreseeable internal and external risks, the likelihood and potential damage that could result from such risks, and the sufficiency of existing policies, procedures, systems, and safeguards in place to manage such risks. Following these risk assessments, we evaluate whether and how to re-design, implement, and maintain reasonable safeguards to minimize identified risks; reasonably address any identified gaps in existing safeguards; and regularly monitor the effectiveness of our safeguards. We devote significant resources and designate high-level personnel, including our CFO, who reports to our Board, to manage the risk assessment and mitigation process. As part of our overall risk management system, we monitor our safeguards and train our employees on these safeguards. Personnel at all levels and departments are made aware of our cybersecurity policies through trainings integrated into new employee onboarding processes and annual employee re-training. We engage consultants, experts, or other <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_905_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250401__20260331_zroVo0O2XdT1">third parties in connection with our risk assessment processes. These third parties assist us in designing and implementing our cybersecurity policies and procedures, as well as in monitoring and testing our safeguards. We require each third-party service provider who may have access to our systems and/or our sensitive data to confirm that it has the ability to implement and maintain appropriate security measures, consistent with all applicable laws, to implement and maintain reasonable security measures in connection with their work with us, and to promptly report any suspected breach of its security measures that may affect our company. We have <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_902_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250401__20260331_zxZYU9l4yWh1">not experienced any cybersecurity incidents that have been determined to be material in the past, however, like other medical device companies, we have experienced cybersecurity incidents and may continue to experience them in the future. For additional information regarding whether any risks from cybersecurity threats, including as a result of any previous cybersecurity incidents, materially affected or are reasonably likely to materially affect our company, including our business strategy, results of operations, or financial condition, please refer to “Item 1A. Risk Factors” in this Annual Report on Form 10-K. We have established policies and processes for assessing, identifying, and managing risks from cybersecurity threats, and have <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250401__20260331_zPsraPr5ymv4">integrated these processes into our overall risk management systems and processes. We routinely assess risks from cybersecurity threats, including any potential unauthorized occurrence on or conducted through our information systems that may result in adverse effects on the confidentiality, integrity, or availability of our information systems or any information residing therein. true true false Governance One of the key functions of our Board is to be informed oversight of our risk management process, including risks from cybersecurity threats. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_901_ecyd--CybersecurityRiskBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250401__20260331_zpGTwfPVteh">Our Board is responsible for monitoring and assessing strategic risk exposure, and our executive officers are responsible for the day-to-day management of the material risks we face. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90E_ecyd--CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250401__20260331_zeMjW1WUIxBc">Our Board administers its cybersecurity risk oversight function directly as a whole, as well as through the Audit Committee. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_906_ecyd--CybersecurityRiskManagementExpertiseOfManagementResponsibleTextBlock_c20250401__20260331_zotTxsLuadm3">Our CFO and representatives from our management committee on cybersecurity, which includes our Chief Business Development Officer and General Counsel, and our outside consultants, who collectively possess significant experience in evaluating, managing, and mitigating security and other risks, including cybersecurity risks, are primarily responsible for assessing and managing our material risks from cybersecurity threats. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_908_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleTextBlock_c20250401__20260331_z0Qd514N6qQ2">Our <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90E_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_dbT_c20250401__20260331_zpZXZcAI9Bne">CFO and management committee on cybersecurity oversee our cybersecurity policies and processes, including those described in “Risk Management and Strategy” above. The processes by which our CFO and representatives from our management committee on cybersecurity are informed about and monitor the prevention, detection, mitigation, and remediation of cybersecurity incidents includes the following: <table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: justify">●·</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">monitoring of Company computer and information systems for potential malware, ransomware and other malicious activity, and remediation of identified issues, including mitigation of identified risks and containment and elimination of any malicious software;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">mandatory cybersecurity training as part of new employee onboarding along with required annual and periodic employee cybersecurity re-training;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">●·</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">monitoring of systems and network infrastructure by security information and event management application;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">prompt incident reporting directly to the Board; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">escalation to the Company’s Audit Committee and Board as warranted based upon the nature of the identified issue.</td></tr> </table> <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_905_ecyd--CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock_i01_c20250401__20260331_zWO2LabMOsyd">Our CFO and/or representatives from our management committee on cybersecurity provide periodic briefings to the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_905_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleReportToBoardFlag_i01_dbT_c20250401__20260331_zLGAKMk0KZkg">Audit Committee and the Board regarding our Company’s cybersecurity risks and activities, including any recent cybersecurity incidents and related responses, cybersecurity systems testing, activities of third parties, and the like. Our Board is responsible for monitoring and assessing strategic risk exposure, and our executive officers are responsible for the day-to-day management of the material risks we face. Our Board administers its cybersecurity risk oversight function directly as a whole, as well as through the Audit Committee. Our CFO and representatives from our management committee on cybersecurity, which includes our Chief Business Development Officer and General Counsel, and our outside consultants, who collectively possess significant experience in evaluating, managing, and mitigating security and other risks, including cybersecurity risks, are primarily responsible for assessing and managing our material risks from cybersecurity threats. Our <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90E_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_dbT_c20250401__20260331_zpZXZcAI9Bne">CFO and management committee on cybersecurity oversee our cybersecurity policies and processes, including those described in “Risk Management and Strategy” above. The processes by which our CFO and representatives from our management committee on cybersecurity are informed about and monitor the prevention, detection, mitigation, and remediation of cybersecurity incidents true Our CFO and/or representatives from our management committee on cybersecurity provide periodic briefings to the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_905_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleReportToBoardFlag_i01_dbT_c20250401__20260331_zLGAKMk0KZkg">Audit Committee and the Board regarding our Company’s cybersecurity risks and activities, including any recent cybersecurity incidents and related responses, cybersecurity systems testing, activities of third parties, and the like. true false false false false We have audited the accompanying consolidated balance sheets of Petvivo Holdings, Inc. and its Subsidiaries (the Company) as of March 31, 2026 and 2025, and the related consolidated statements of operations, changes in stockholders’ equity, and cash flows for each of the two years in the period ended March 31, 2026, and the related consolidated notes (collectively referred to as the consolidated financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of March 31, 2026 and 2025 and the results of its operations and its cash flows for each of the two years in the period ended March 31, 2026, in conformity with accounting principles generally accepted in the United States of America. Stephano Slack LLC 3523 Wayne, Pennsylvania

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<p id="xdx_807_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_zt7nSB7B8Q32" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (A) Organization and Description PetVivo Holdings, Inc. was incorporated in Nevada under its former name in 2009 and entered its current business in 2014 through a stock exchange reverse merger with PetVivo, Inc., a Minnesota corporation. This merger resulted in PetVivo, Inc. becoming a wholly owned subsidiary of PetVivo Holdings, Inc. In April 2017, PetVivo Holdings, Inc. acquired another Minnesota corporation, Gel-Del Technologies, Inc., through a statutory merger, which is also a wholly-owned subsidiary of PetVivo Holdings, Inc. In April 2025, PetVivo Holdings, Inc. changed the name of its wholly-owned subsidiary PetVivo, Inc. to PetVivo Animal Health, Inc. to better reflect the industry in which PetVivo Holdings, Inc. sells its products. The Company is in the business of licensing and commercializing our proprietary medical devices and biomaterials for the treatment and/or management of afflictions and diseases in animals, initially for dogs and horses. The Company began commercialization of its lead product Spryng® with OsteoCushion® Technology, a veterinarian-administered, intraarticular injection for the management of lameness and other joint afflictions such as osteoarthritis in dogs and horses in September 2021. The Company has a pipeline of additional products for the treatment of animals in various stages of development. A portfolio of nineteen patents protects the Company’s biomaterials, products, production processes and methods of use. In February 2025, The Company signed an exclusive licensing agreement with VetStem, Inc. to market and sell their PrecisePRP™ (Platelet-Rich Plasma) product for both canine and equine. Revenues are expected in fiscal year 2026. The Company’s operations are conducted from its headquarter facilities in suburban Minneapolis, Minnesota. (B) Basis of Presentation The accompanying consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). (C) Principles of Consolidation The accompanying consolidated financial statements include all the accounts of PetVivo Holdings, Inc., and its two wholly owned Minnesota corporations, Gel-Del Technologies, Inc. and PetVivo Animal Health, Inc. (collectively, the “Company”). All intercompany transactions have been eliminated upon consolidation. The Company is an emerging growth company as the term is used in The Jumpstart Our Business Startups Act, enacted on April 5, 2021 and has elected to comply with certain reduced public company reporting requirements. (D) Use of Estimates In preparation of the consolidated financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include allowance for credit losses, inventory obsolescence, estimated useful lives and potential impairment of property and equipment and intangibles, estimate of fair value of share-based payments, distributor rebate payable, provision for product returns, right of use lease assets and liabilities and valuation of deferred tax assets. (E) Cash and Cash Equivalents The Company considers all highly-liquid, temporary cash investments with original maturity of three months or less to be cash equivalents. The Company had no cash equivalents at March 31, 2026 and 2025. (F) Concentration Risk The Company maintains its cash with various financial institutions, which at times may exceed federally insured limits. At March 31, 2026 and 2025, the Company did not have cash balances in excess of the federally insured limits. (G) Accounts Receivable Accounts receivable is carried at its contractual amounts, less an estimated allowance for credit losses. Management estimates the credit losses using a loss-rate approach based on historical loss information, adjusted for management’s expectations about current and future economic conditions, as the basis to determine expected credit losses. Management exercises significant judgment in determining expected credit losses. Key inputs include macroeconomic factors, industry trends, the creditworthiness of counterparties, historical experience, the financial conditions of the customers, and the amount and age of past due accounts. Management believes that the composition of receivables is consistent with historical conditions as credit terms and practices and the client base has not changed significantly. Receivables are considered past due if full payment is not received by the contractual due date. Past due accounts are generally written off against the allowance for credit losses only after all collection attempts have been exhausted. As of March 31, 2026 and 2025, the Company had not recorded an allowance for credit losses, as management determined that no reserve was necessary based on its assessment of the collectability of outstanding balances and the credit quality of its customers. (H) Inventory Inventory is stated at the lower of cost and net realizable value. Cost is determined using the first-in, first-out (FIFO) method. Inventory consists primarily of finished goods. The Company evaluates inventory for excess, and obsolescence based on factors such as current inventory levels, estimated product life cycles, historical and forecasted customer demand, and input from the product development team. When necessary, a reserve is recorded to reduce the carrying value of inventory to its estimated net realizable value. These estimates and assumptions are reviewed at least annually and updated as needed based on the Company’s business plans and market conditions. The Company recorded an inventory reserve of $239,935 and $0 as of March 31, 2026 and 2025, respectively. The inventory reserve is due to a re-negotiation of the VetStem licensing agreement whereby the PrecisePRP product has not been selling as originally expected. Therefore, management decided to sell the PrecisePRP product line at a discount, as to reduce the inventory levels, resulting in the Company recording an inventory reserve of $239,935. (I) Property & Equipment Property and equipment are recorded at cost. Expenditures for major additions and improvements are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method (after considering their respective estimated residual values) over the assets estimated useful life of <span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ProductionAndComputerEquipmentAndFurnitureMember__srt--RangeAxis__srt--MinimumMember_zlY8zzK6X774">3 to <span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ProductionAndComputerEquipmentAndFurnitureMember__srt--RangeAxis__srt--MaximumMember_zt5FuPtWZBf">5 years for production and computer equipment and furniture. Leasehold improvements are depreciated using the straight-line method over the shorter of the estimated useful lives of the improvements or the remaining lease term (including renewal periods that are reasonably certain to be exercised). (J) Patents and Trademarks The Company capitalizes direct costs for the maintenance and advancement of their patents and trademarks and amortizes these costs over the lesser of the useful life of <span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtM_c20260331__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zfpTlg5Vmqtb" title="Estimated useful life of intangible assets">60 months or the legal life of the patent. The Company evaluates the recoverability of intangible assets periodically by considering events or circumstances that may warrant revised estimates of useful lives or that indicate the asset may be impaired. The Company has chosen to amortize over a sixty (60) month period, as the patent assets are expected to generate economic benefits for only five (<span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--EconomicBenefitsMember_z1uJG9WbMrte" title="Estimated useful life of intangible assets">5) years. (K) Loss Per Share The Company calculates earnings (loss) per share (“EPS”) in accordance with FASB ASC 260, Earnings Per Share. Basic EPS is computed by dividing the net loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period. Diluted loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. For the years ended March 31, 2026 and 2025, the Company reported a net loss; therefore, diluted EPS is calculated the same as basic EPS, as the inclusion of all potentially dilutive securities would be anti-dilutive. The following securities were excluded from the calculation of diluted loss per share because their effect would have been anti-dilutive: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">·</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Options and warrants: 16,035,035 shares (2026); 14,668,813 shares (2025)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"></td><td style="font: 10pt Times New Roman, Times, Serif">·</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Unvested RSUs: <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iI_c20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_ziCryDs5rfb8" title="Unvested restricted stock units">0 shares (2026); <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iI_c20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zfbwZMdQNirf" title="Unvested restricted stock units">205,314 shares (2025)</td></tr></table> <p id="xdx_846_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zKVfWY9FUytb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">(L) Revenue Recognition The Company recognizes revenue in accordance with FASB ASC 606 “Revenue from Contracts with Customers.” The Company derives revenue from the sale of its pet care products directly to its veterinarian customers in the United States. The Company recognizes revenue when performance obligations under the terms of a contract with the veterinarian customer are satisfied. Product sales occur once control or title is transferred based on the commercial terms. Revenue is recognized upon delivery to the customer, which is when control of these products is transferred and in an amount that reflects the consideration the Company expects to receive for these products. Shipping costs charged to customers are reported as an offset to the respective shipping costs. The Company does not have any significant financing components as payment is received at or shortly after the point of sale. The Company entered into a Distribution Services Agreement (the “Agreement”) with MWI Veterinary Supply Co. (the “Distributor”) on June 17, 2022. Contracts with the Distributor are evidenced by individual executed purchase orders subject to the terms of the Agreement. The contracts consist of a single performance obligation related to the sale of our pet care products. Product sales occur once control or title is transferred based on the commercial terms in the Agreement. Revenue is recognized upon delivery to the Distributor; payment is due within 60 days. The Agreement provides for a distribution fee payable to the Distributor equal to 5% of gross monthly sales payable in 45 days; the distribution fee is netted against revenue. The Agreement provides for a rebate payable to the Distributor based on annual sales volume that is retroactively applied. The rebate is estimated under the expected value method and is netted against revenue. Sales are subject to various right of return provisions; the Company uses an expected value method to estimate returns and has determined that any returns would be immaterial as of March 31, 2026 and 2025. As a result, there is no return liability recorded. Shipping and handling costs are a fulfillment activity and are reported as cost of sales. In March 2025, the Company mutually terminated its non-exclusive distribution agreement with MWI. Therefore, we have no distribution fees, no rebates and no right of return provisions. As a result, the Company no longer has any distribution fees, rebates or return liabilities recorded during our fiscal year ending March 31, 2026. For the years ended March 31, 2026 and 2025, the Company recognized revenue from product sales under the Agreement of $<span id="xdx_90E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250401__20260331__srt--ProductOrServiceAxis__us-gaap--ProductMember_zHuPvy2SgwR8" title="Revenue from contract with customer">0 and $<span id="xdx_909_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240401__20250331__srt--ProductOrServiceAxis__us-gaap--ProductMember_zkeNo2UTjPd7" title="Revenue from contract with customer">430,818, respectively. This represents 0% and 38% of total revenues for the years ended March 31, 2026 and 2025, respectively. <p id="xdx_899_ecustom--ScheduleOfRecognizedRevenueAssetsAndLiabilitiesTableTextBlock_zMWxO76COaa6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Assets and liabilities (included in accrued expenses) under the Agreement were as follows: SCHEDULE OF RECOGNIZED REVENUE ASSETS AND LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260331_zkT5m3f8WZEc" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250331_zKaYcFwjmqj4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--ReceivablesNetCurrent_iI_z8PXIdCncse6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Accounts receivable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--RebateLiability_iI_zMLhjdyFPdbg" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify">Rebate liability</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">57,264</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">57,264</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--DistributionFeePayable_iI_z733XZp1AaH6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Distribution fee payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,299</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,299</td><td style="text-align: left"> </td></tr> </table> We currently don’t have any distributor agreements in place, as of March 31, 2026. Product sales for all domestic shipments into the United States occur once control or title is transferred based on the commercial terms purchase orders. Revenue is recognized upon delivery to the Distributor in the United States, with international shipments, freight terms are FOB our warehouses, as ownership transfers for these international shipments when our product is picked up; payment is due within 30 days for domestic orders and payment-in-advance for international distributors. From time-to-time, we honor returns for short-dated inventory (close to expiration). Inasmuch, sales periodically are subject to returns; the Company uses an expected value method to estimate returns and has determined that any returns would be immaterial as of March 31, 2026 and 2025. As a result, there is no return liability recorded. Shipping and handling costs are a fulfillment activity and are reported as cost of sales. For the years ended March 31, 2026 and 2025, the Company recognized revenue from product sales to Covetrus of $<span id="xdx_90C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250401__20260331__srt--ProductOrServiceAxis__custom--SalesToConvetrusMember_zt7OdwNr5eG6" title="Revenue from contract with customer">0 and $<span id="xdx_90A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240401__20250331__srt--ProductOrServiceAxis__custom--SalesToConvetrusMember_zsmTO3F2J4h2" title="Revenue from contract with customer">44,015, respectively. This represents 0% and 4% of total revenues for the years ended March 31, 2026 and 2025, respectively. There were no accounts receivable from Covetrus at March 31, 2026 and 2025. As of February 28, 2025, the Company no longer has a distribution agreement in place with Covetrus, whereby the Company no longer has any distribution fees, rebates or return liabilities recorded for the fiscal year ending March 31, 2026. In December 2024, the Company entered into new wholesale distribution partnerships with Vedco, Inc. (“Vedco”) and Clipper Distributing, LLC (“Clipper”). A distribution service agreement was not signed with either distribution partner. Contracts with both distribution partners are evidenced by individual executed purchase orders. The purchase orders consist of a single performance obligation related to the sale of our pet care products. Product sales occur once control or title is transferred based on the terms in the purchase order. Revenue is recognized upon delivery to the Distributor for domestic shipments, and for international shipments, ownership transfers at the point of freight pickup from our warehouse, at which time we recognize the revenue for these international customers; payment is due within 30 days. Neither distribution partnership provides for a distribution fee payable or a rebate payable. For the years ended March 31, 2026 and 2025, the Company recognized revenue from product sales to Vedco of $<span id="xdx_901_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250401__20260331__srt--ProductOrServiceAxis__custom--SalesToVedcoMember_z39TpaPiqfJe" title="Revenue from contract with customer">809,161 and $<span id="xdx_90A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240401__20250331__srt--ProductOrServiceAxis__custom--SalesToVedcoMember_zAIVaECrFDuj" title="Revenue from contract with customer">288,929, respectively. This represents 71% and 26% of total revenues for the years ended March 31, 2026 and 2025, respectively. Accounts receivable from Vedco was $83,494 and $53,904 at March 31, 2026 and 2025. For the years ended March 31, 2026 and 2025, the Company recognized revenue from product sales to Clipper of $<span id="xdx_90D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250401__20260331__srt--ProductOrServiceAxis__custom--SalesToClipperMember_za6iF05ABYo5" title="Revenue from contract with customer">40,521 and $<span id="xdx_909_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240401__20250331__srt--ProductOrServiceAxis__custom--SalesToClipperMember_zFMn3Mu4WWxe" title="Revenue from contract with customer">194,504, respectively. This represents 4% and 17% of total revenues for the years ended March 31, 2026 and 2025, respectively. There were no accounts receivable from Clipper at March 31, 2026 and 2025. (M) Research and Development The Company expenses research and development costs as incurred. (N) Fair Value of Financial Instruments FASB ASC 820, Fair Value Measurements and Disclosures (“ASC 820”) establishes a framework for all fair value measurements and expands disclosures related to fair value measurement and developments. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 requires that assets and liabilities measured at fair value are classified and disclosed in one of the following three categories: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1 - quoted market prices in active markets for identical assets or liabilities.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2 - inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3 - unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.</td></tr> </table> The carrying amounts of the Company’s financial instruments, such as cash, accounts receivable, accounts payable and other liabilities. approximates their fair value as of March 31, 2026, and March 31, 2025, due to the short-term nature of these items. The fair value of the Company’s debt approximates its carrying value as of March 31, 2026 and 2025 because the stated interest rates and terms of the debt are consistent with those currently available to the Company for similar instruments. <p id="xdx_842_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_z9qwLqJYR8k8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">(O) Stock-Based Compensation The Company accounts for stock-based compensation under the provisions of FASB ASC 718, Compensation—Stock Compensation, which requires the measurement and recognition of compensation expense for all stock-based awards made to employees and directors based on estimated fair values on the grant date. The Company estimates the fair value of stock-based awards on the date of grant using the Black-Scholes model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods using the straight-line method. In accordance with ASU No. 2018-07, Compensation – Stock Compensation (Topic 718), Improvements to Nonemployee Share-Based Payment Accounting share-based payment transactions for acquiring goods and services from nonemployees are included. Consistent with the accounting requirement for employee share-based payment awards, nonemployee share-based payment awards within the scope of Topic 718 are measured at grant-date fair value of the equity instruments that an entity is obligated to issue when the good has been delivered or the service has been rendered and any other conditions necessary to earn the right to benefit from the instruments have been satisfied. (P) Income Tax Provision The Company is subject to income taxes in the U.S. The determination of these tax liabilities requires estimation, significant judgment, and interpretation of U.S. federal and state tax statutes, regulations, and case laws. Additionally, governing tax legislation could change significantly with little or no notice. It is important for us to monitor economic, political, and other conditions in the various countries with operations as changes in a jurisdiction’s conditions could impact the amount of deferred tax assets or our ability to utilize deferred tax assets in the future. The Company accounts for income taxes in accordance with FASB ASC 740, Income Taxes, using the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the consolidated financial statement carrying amounts and the tax bases of assets and liabilities, as well as for net operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates and laws expected to apply when the related temporary differences reverse or the carryforwards are utilized. The Company establishes a valuation allowance to reduce deferred tax assets to the amount expected to be realized when, based on the available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. As required by FASB ASC 450, the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. The Company recognizes interest and penalties related to unrecognized income tax benefits in the provision for income tax expense. The Company is not currently under examination by any federal or state jurisdiction. <p id="xdx_843_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zTPp3zJ9eTFj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">(Q) Recently Issued Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This ASU requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The standard is intended to benefit investors by providing more detailed income tax disclosures that would be useful in making capital allocation decisions. This ASU is effective for public entities with fiscal years beginning after December 15, 2024. The Company adopted this guidance for the year ended March 31, 2026 and applied the guidance on a retrospective basis. The adoption did not have a material impact on the consolidated financial statements. Refer to Note 14 for further details.

(A) Organization and Description PetVivo Holdings, Inc. was incorporated in Nevada under its former name in 2009 and entered its current business in 2014 through a stock exchange reverse merger with PetVivo, Inc., a Minnesota corporation. This merger resulted in PetVivo, Inc. becoming a wholly owned subsidiary of PetVivo Holdings, Inc. In April 2017, PetVivo Holdings, Inc. acquired another Minnesota corporation, Gel-Del Technologies, Inc., through a statutory merger, which is also a wholly-owned subsidiary of PetVivo Holdings, Inc. In April 2025, PetVivo Holdings, Inc. changed the name of its wholly-owned subsidiary PetVivo, Inc. to PetVivo Animal Health, Inc. to better reflect the industry in which PetVivo Holdings, Inc. sells its products. The Company is in the business of licensing and commercializing our proprietary medical devices and biomaterials for the treatment and/or management of afflictions and diseases in animals, initially for dogs and horses. The Company began commercialization of its lead product Spryng® with OsteoCushion® Technology, a veterinarian-administered, intraarticular injection for the management of lameness and other joint afflictions such as osteoarthritis in dogs and horses in September 2021. The Company has a pipeline of additional products for the treatment of animals in various stages of development. A portfolio of nineteen patents protects the Company’s biomaterials, products, production processes and methods of use. In February 2025, The Company signed an exclusive licensing agreement with VetStem, Inc. to market and sell their PrecisePRP™ (Platelet-Rich Plasma) product for both canine and equine. Revenues are expected in fiscal year 2026. The Company’s operations are conducted from its headquarter facilities in suburban Minneapolis, Minnesota.

(B) Basis of Presentation The accompanying consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”).

(C) Principles of Consolidation The accompanying consolidated financial statements include all the accounts of PetVivo Holdings, Inc., and its two wholly owned Minnesota corporations, Gel-Del Technologies, Inc. and PetVivo Animal Health, Inc. (collectively, the “Company”). All intercompany transactions have been eliminated upon consolidation. The Company is an emerging growth company as the term is used in The Jumpstart Our Business Startups Act, enacted on April 5, 2021 and has elected to comply with certain reduced public company reporting requirements.

(D) Use of Estimates In preparation of the consolidated financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include allowance for credit losses, inventory obsolescence, estimated useful lives and potential impairment of property and equipment and intangibles, estimate of fair value of share-based payments, distributor rebate payable, provision for product returns, right of use lease assets and liabilities and valuation of deferred tax assets.

(E) Cash and Cash Equivalents The Company considers all highly-liquid, temporary cash investments with original maturity of three months or less to be cash equivalents. The Company had no cash equivalents at March 31, 2026 and 2025.

(F) Concentration Risk The Company maintains its cash with various financial institutions, which at times may exceed federally insured limits. At March 31, 2026 and 2025, the Company did not have cash balances in excess of the federally insured limits.

(G) Accounts Receivable Accounts receivable is carried at its contractual amounts, less an estimated allowance for credit losses. Management estimates the credit losses using a loss-rate approach based on historical loss information, adjusted for management’s expectations about current and future economic conditions, as the basis to determine expected credit losses. Management exercises significant judgment in determining expected credit losses. Key inputs include macroeconomic factors, industry trends, the creditworthiness of counterparties, historical experience, the financial conditions of the customers, and the amount and age of past due accounts. Management believes that the composition of receivables is consistent with historical conditions as credit terms and practices and the client base has not changed significantly. Receivables are considered past due if full payment is not received by the contractual due date. Past due accounts are generally written off against the allowance for credit losses only after all collection attempts have been exhausted. As of March 31, 2026 and 2025, the Company had not recorded an allowance for credit losses, as management determined that no reserve was necessary based on its assessment of the collectability of outstanding balances and the credit quality of its customers.

(H) Inventory Inventory is stated at the lower of cost and net realizable value. Cost is determined using the first-in, first-out (FIFO) method. Inventory consists primarily of finished goods. The Company evaluates inventory for excess, and obsolescence based on factors such as current inventory levels, estimated product life cycles, historical and forecasted customer demand, and input from the product development team. When necessary, a reserve is recorded to reduce the carrying value of inventory to its estimated net realizable value. These estimates and assumptions are reviewed at least annually and updated as needed based on the Company’s business plans and market conditions. The Company recorded an inventory reserve of $239,935 and $0 as of March 31, 2026 and 2025, respectively. The inventory reserve is due to a re-negotiation of the VetStem licensing agreement whereby the PrecisePRP product has not been selling as originally expected. Therefore, management decided to sell the PrecisePRP product line at a discount, as to reduce the inventory levels, resulting in the Company recording an inventory reserve of $239,935.

239935

(I) Property & Equipment Property and equipment are recorded at cost. Expenditures for major additions and improvements are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method (after considering their respective estimated residual values) over the assets estimated useful life of <span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ProductionAndComputerEquipmentAndFurnitureMember__srt--RangeAxis__srt--MinimumMember_zlY8zzK6X774">3 to <span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ProductionAndComputerEquipmentAndFurnitureMember__srt--RangeAxis__srt--MaximumMember_zt5FuPtWZBf">5 years for production and computer equipment and furniture. Leasehold improvements are depreciated using the straight-line method over the shorter of the estimated useful lives of the improvements or the remaining lease term (including renewal periods that are reasonably certain to be exercised).

P3Y

P5Y

(J) Patents and Trademarks The Company capitalizes direct costs for the maintenance and advancement of their patents and trademarks and amortizes these costs over the lesser of the useful life of <span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtM_c20260331__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zfpTlg5Vmqtb" title="Estimated useful life of intangible assets">60 months or the legal life of the patent. The Company evaluates the recoverability of intangible assets periodically by considering events or circumstances that may warrant revised estimates of useful lives or that indicate the asset may be impaired. The Company has chosen to amortize over a sixty (60) month period, as the patent assets are expected to generate economic benefits for only five (<span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--EconomicBenefitsMember_z1uJG9WbMrte" title="Estimated useful life of intangible assets">5) years.

P60M

P5Y

(K) Loss Per Share The Company calculates earnings (loss) per share (“EPS”) in accordance with FASB ASC 260, Earnings Per Share. Basic EPS is computed by dividing the net loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period. Diluted loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. For the years ended March 31, 2026 and 2025, the Company reported a net loss; therefore, diluted EPS is calculated the same as basic EPS, as the inclusion of all potentially dilutive securities would be anti-dilutive. The following securities were excluded from the calculation of diluted loss per share because their effect would have been anti-dilutive: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">·</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Options and warrants: 16,035,035 shares (2026); 14,668,813 shares (2025)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"></td><td style="font: 10pt Times New Roman, Times, Serif">·</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Unvested RSUs: <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iI_c20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_ziCryDs5rfb8" title="Unvested restricted stock units">0 shares (2026); <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iI_c20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zfbwZMdQNirf" title="Unvested restricted stock units">205,314 shares (2025)</td></tr></table>

16035035

14668813

205314

<p id="xdx_846_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zKVfWY9FUytb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">(L) Revenue Recognition The Company recognizes revenue in accordance with FASB ASC 606 “Revenue from Contracts with Customers.” The Company derives revenue from the sale of its pet care products directly to its veterinarian customers in the United States. The Company recognizes revenue when performance obligations under the terms of a contract with the veterinarian customer are satisfied. Product sales occur once control or title is transferred based on the commercial terms. Revenue is recognized upon delivery to the customer, which is when control of these products is transferred and in an amount that reflects the consideration the Company expects to receive for these products. Shipping costs charged to customers are reported as an offset to the respective shipping costs. The Company does not have any significant financing components as payment is received at or shortly after the point of sale. The Company entered into a Distribution Services Agreement (the “Agreement”) with MWI Veterinary Supply Co. (the “Distributor”) on June 17, 2022. Contracts with the Distributor are evidenced by individual executed purchase orders subject to the terms of the Agreement. The contracts consist of a single performance obligation related to the sale of our pet care products. Product sales occur once control or title is transferred based on the commercial terms in the Agreement. Revenue is recognized upon delivery to the Distributor; payment is due within 60 days. The Agreement provides for a distribution fee payable to the Distributor equal to 5% of gross monthly sales payable in 45 days; the distribution fee is netted against revenue. The Agreement provides for a rebate payable to the Distributor based on annual sales volume that is retroactively applied. The rebate is estimated under the expected value method and is netted against revenue. Sales are subject to various right of return provisions; the Company uses an expected value method to estimate returns and has determined that any returns would be immaterial as of March 31, 2026 and 2025. As a result, there is no return liability recorded. Shipping and handling costs are a fulfillment activity and are reported as cost of sales. In March 2025, the Company mutually terminated its non-exclusive distribution agreement with MWI. Therefore, we have no distribution fees, no rebates and no right of return provisions. As a result, the Company no longer has any distribution fees, rebates or return liabilities recorded during our fiscal year ending March 31, 2026. For the years ended March 31, 2026 and 2025, the Company recognized revenue from product sales under the Agreement of $<span id="xdx_90E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250401__20260331__srt--ProductOrServiceAxis__us-gaap--ProductMember_zHuPvy2SgwR8" title="Revenue from contract with customer">0 and $<span id="xdx_909_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240401__20250331__srt--ProductOrServiceAxis__us-gaap--ProductMember_zkeNo2UTjPd7" title="Revenue from contract with customer">430,818, respectively. This represents 0% and 38% of total revenues for the years ended March 31, 2026 and 2025, respectively. <p id="xdx_899_ecustom--ScheduleOfRecognizedRevenueAssetsAndLiabilitiesTableTextBlock_zMWxO76COaa6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Assets and liabilities (included in accrued expenses) under the Agreement were as follows: SCHEDULE OF RECOGNIZED REVENUE ASSETS AND LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260331_zkT5m3f8WZEc" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250331_zKaYcFwjmqj4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--ReceivablesNetCurrent_iI_z8PXIdCncse6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Accounts receivable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--RebateLiability_iI_zMLhjdyFPdbg" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify">Rebate liability</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">57,264</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">57,264</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--DistributionFeePayable_iI_z733XZp1AaH6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Distribution fee payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,299</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,299</td><td style="text-align: left"> </td></tr> </table> We currently don’t have any distributor agreements in place, as of March 31, 2026. Product sales for all domestic shipments into the United States occur once control or title is transferred based on the commercial terms purchase orders. Revenue is recognized upon delivery to the Distributor in the United States, with international shipments, freight terms are FOB our warehouses, as ownership transfers for these international shipments when our product is picked up; payment is due within 30 days for domestic orders and payment-in-advance for international distributors. From time-to-time, we honor returns for short-dated inventory (close to expiration). Inasmuch, sales periodically are subject to returns; the Company uses an expected value method to estimate returns and has determined that any returns would be immaterial as of March 31, 2026 and 2025. As a result, there is no return liability recorded. Shipping and handling costs are a fulfillment activity and are reported as cost of sales. For the years ended March 31, 2026 and 2025, the Company recognized revenue from product sales to Covetrus of $<span id="xdx_90C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250401__20260331__srt--ProductOrServiceAxis__custom--SalesToConvetrusMember_zt7OdwNr5eG6" title="Revenue from contract with customer">0 and $<span id="xdx_90A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240401__20250331__srt--ProductOrServiceAxis__custom--SalesToConvetrusMember_zsmTO3F2J4h2" title="Revenue from contract with customer">44,015, respectively. This represents 0% and 4% of total revenues for the years ended March 31, 2026 and 2025, respectively. There were no accounts receivable from Covetrus at March 31, 2026 and 2025. As of February 28, 2025, the Company no longer has a distribution agreement in place with Covetrus, whereby the Company no longer has any distribution fees, rebates or return liabilities recorded for the fiscal year ending March 31, 2026. In December 2024, the Company entered into new wholesale distribution partnerships with Vedco, Inc. (“Vedco”) and Clipper Distributing, LLC (“Clipper”). A distribution service agreement was not signed with either distribution partner. Contracts with both distribution partners are evidenced by individual executed purchase orders. The purchase orders consist of a single performance obligation related to the sale of our pet care products. Product sales occur once control or title is transferred based on the terms in the purchase order. Revenue is recognized upon delivery to the Distributor for domestic shipments, and for international shipments, ownership transfers at the point of freight pickup from our warehouse, at which time we recognize the revenue for these international customers; payment is due within 30 days. Neither distribution partnership provides for a distribution fee payable or a rebate payable. For the years ended March 31, 2026 and 2025, the Company recognized revenue from product sales to Vedco of $<span id="xdx_901_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250401__20260331__srt--ProductOrServiceAxis__custom--SalesToVedcoMember_z39TpaPiqfJe" title="Revenue from contract with customer">809,161 and $<span id="xdx_90A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240401__20250331__srt--ProductOrServiceAxis__custom--SalesToVedcoMember_zAIVaECrFDuj" title="Revenue from contract with customer">288,929, respectively. This represents 71% and 26% of total revenues for the years ended March 31, 2026 and 2025, respectively. Accounts receivable from Vedco was $83,494 and $53,904 at March 31, 2026 and 2025. For the years ended March 31, 2026 and 2025, the Company recognized revenue from product sales to Clipper of $<span id="xdx_90D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250401__20260331__srt--ProductOrServiceAxis__custom--SalesToClipperMember_za6iF05ABYo5" title="Revenue from contract with customer">40,521 and $<span id="xdx_909_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240401__20250331__srt--ProductOrServiceAxis__custom--SalesToClipperMember_zFMn3Mu4WWxe" title="Revenue from contract with customer">194,504, respectively. This represents 4% and 17% of total revenues for the years ended March 31, 2026 and 2025, respectively. There were no accounts receivable from Clipper at March 31, 2026 and 2025.

430818

0 0.38 <p id="xdx_899_ecustom--ScheduleOfRecognizedRevenueAssetsAndLiabilitiesTableTextBlock_zMWxO76COaa6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Assets and liabilities (included in accrued expenses) under the Agreement were as follows: SCHEDULE OF RECOGNIZED REVENUE ASSETS AND LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260331_zkT5m3f8WZEc" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250331_zKaYcFwjmqj4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--ReceivablesNetCurrent_iI_z8PXIdCncse6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Accounts receivable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--RebateLiability_iI_zMLhjdyFPdbg" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify">Rebate liability</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">57,264</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">57,264</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--DistributionFeePayable_iI_z733XZp1AaH6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Distribution fee payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,299</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,299</td><td style="text-align: left"> </td></tr> </table> 57264 57264 2299 2299

44015

0 0.04

809161

288929

0.71 0.26

83494

53904

40521

194504

0.04 0.17

(M) Research and Development The Company expenses research and development costs as incurred.

(N) Fair Value of Financial Instruments FASB ASC 820, Fair Value Measurements and Disclosures (“ASC 820”) establishes a framework for all fair value measurements and expands disclosures related to fair value measurement and developments. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 requires that assets and liabilities measured at fair value are classified and disclosed in one of the following three categories: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1 - quoted market prices in active markets for identical assets or liabilities.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2 - inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3 - unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.</td></tr> </table> The carrying amounts of the Company’s financial instruments, such as cash, accounts receivable, accounts payable and other liabilities. approximates their fair value as of March 31, 2026, and March 31, 2025, due to the short-term nature of these items. The fair value of the Company’s debt approximates its carrying value as of March 31, 2026 and 2025 because the stated interest rates and terms of the debt are consistent with those currently available to the Company for similar instruments.

<p id="xdx_842_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_z9qwLqJYR8k8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">(O) Stock-Based Compensation The Company accounts for stock-based compensation under the provisions of FASB ASC 718, Compensation—Stock Compensation, which requires the measurement and recognition of compensation expense for all stock-based awards made to employees and directors based on estimated fair values on the grant date. The Company estimates the fair value of stock-based awards on the date of grant using the Black-Scholes model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods using the straight-line method. In accordance with ASU No. 2018-07, Compensation – Stock Compensation (Topic 718), Improvements to Nonemployee Share-Based Payment Accounting share-based payment transactions for acquiring goods and services from nonemployees are included. Consistent with the accounting requirement for employee share-based payment awards, nonemployee share-based payment awards within the scope of Topic 718 are measured at grant-date fair value of the equity instruments that an entity is obligated to issue when the good has been delivered or the service has been rendered and any other conditions necessary to earn the right to benefit from the instruments have been satisfied.

(P) Income Tax Provision The Company is subject to income taxes in the U.S. The determination of these tax liabilities requires estimation, significant judgment, and interpretation of U.S. federal and state tax statutes, regulations, and case laws. Additionally, governing tax legislation could change significantly with little or no notice. It is important for us to monitor economic, political, and other conditions in the various countries with operations as changes in a jurisdiction’s conditions could impact the amount of deferred tax assets or our ability to utilize deferred tax assets in the future. The Company accounts for income taxes in accordance with FASB ASC 740, Income Taxes, using the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the consolidated financial statement carrying amounts and the tax bases of assets and liabilities, as well as for net operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates and laws expected to apply when the related temporary differences reverse or the carryforwards are utilized. The Company establishes a valuation allowance to reduce deferred tax assets to the amount expected to be realized when, based on the available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. As required by FASB ASC 450, the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. The Company recognizes interest and penalties related to unrecognized income tax benefits in the provision for income tax expense. The Company is not currently under examination by any federal or state jurisdiction.

<p id="xdx_843_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zTPp3zJ9eTFj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">(Q) Recently Issued Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This ASU requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The standard is intended to benefit investors by providing more detailed income tax disclosures that would be useful in making capital allocation decisions. This ASU is effective for public entities with fiscal years beginning after December 15, 2024. The Company adopted this guidance for the year ended March 31, 2026 and applied the guidance on a retrospective basis. The adoption did not have a material impact on the consolidated financial statements. Refer to Note 14 for further details.

NOTE 2 – INVENTORY Inventory consists of the following at March 31, 2026 and March 31, 2025: SCHEDULE OF INVENTORY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260331_zXay3NWSbx5i" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250331_z1RVjH2veRT6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maINzPbd_zJ0uwVGdtNc9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Finished goods, net of allowances</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">291,218</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">21,782</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--InventoryWorkInProcess_iI_pp0p0_maINzPbd_zBkIZG88q3E1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Work in process</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,850</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">41,540</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--InventoryRawMaterials_iI_pp0p0_maINzPbd_zYlt7rTxayg7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Raw materials</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">225,298</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">260,182</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InventoryNet_iTI_pp0p0_mtINzPbd_zpvW33Nl8e1j" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">538,366</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">323,504</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> As of March 31, 2026, the Company recorded an inventory allowance of $239,935 to reserve for the current market conditions with its licensed PrecisePRP™ (Platelet-Rich Plasma) product. The Company is undergoing negotiations to terminate its current licensing agreement with VetStem, whereby the PrecisePRP product has not been selling as originally expected. Therefore, management decided to sell the PrecisePRP product line at a discount, as to reduce the inventory levels, resulting in the Company recording an inventory reserve of $239,935.

Inventory consists of the following at March 31, 2026 and March 31, 2025: SCHEDULE OF INVENTORY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260331_zXay3NWSbx5i" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250331_z1RVjH2veRT6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maINzPbd_zJ0uwVGdtNc9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Finished goods, net of allowances</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">291,218</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">21,782</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--InventoryWorkInProcess_iI_pp0p0_maINzPbd_zBkIZG88q3E1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Work in process</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,850</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">41,540</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--InventoryRawMaterials_iI_pp0p0_maINzPbd_zYlt7rTxayg7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Raw materials</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">225,298</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">260,182</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InventoryNet_iTI_pp0p0_mtINzPbd_zpvW33Nl8e1j" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">538,366</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">323,504</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

291218

21782

21850

41540

225298

260182

538366

323504

239935

<p id="xdx_806_ecustom--PrepaidExpensesAndOtherCurrentAssetsTextBlock_z0o5WFK72pR" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">NOTE 3 – PREPAID EXPENSES AND OTHER CURRENT ASSETS As of March 31, 2026, the Company had $269,930 in prepaid expenses and other current assets consisting primarily of $102,000 in insurance costs, $72,000 in prepaid investor relations expenses, $47,000 in software subscription fees, $36,000 in OTC markets and FINRA fees, and $9,000 in consulting fees. As of March 31, 2025, the Company had $447,801 in prepaid expenses and other current assets consisting primarily of $195,000 of supplier advance, $128,000 in insurance costs, $47,000 in investor relations services, $26,000 in rent, $24,000 in software subscription fees and $20,000 in Nasdaq and FINRA fees.

269930

102000

72000 47000

36000

9000

447801

195000

128000

47000

26000

24000

20000

<p id="xdx_801_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_z0tKn0MfVZva" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">NOTE 4 – PROPERTY AND EQUIPMENT, NET Property and equipment consists of the following at March 31, 2026 and 2025: SCHEDULE OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260331_z8X8GSa4UCbg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250331_zVMUYrDYRzw" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zm4pwaJ3erd8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Leasehold improvements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">258,099</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">424,041</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zgl3vzXdtVe6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Production equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">619,229</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">708,150</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ResearchAndDevelopmentEquipmentMember_zBSQVrbhbqLf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">R&D equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,184</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,184</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputerEquipmentAndFurnitureMember_zm6LERnsTbg3" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Computer equipment and furniture</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">155,306</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">155,305</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_maCzA3g_z1JTuQCH07b3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify">Total, at cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,057,818</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,312,680</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msCzA3g_zQNbWM4ScN69" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(608,937</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(545,806</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtCzA3g_zocIBPTWEVPd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Property and equipment, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">448,881</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">766,874</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> For the years ended March 31, 2026 and 2025, depreciation expense was $63,131 and $118,216, respectively.

Property and equipment consists of the following at March 31, 2026 and 2025: SCHEDULE OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260331_z8X8GSa4UCbg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250331_zVMUYrDYRzw" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zm4pwaJ3erd8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Leasehold improvements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">258,099</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">424,041</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zgl3vzXdtVe6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Production equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">619,229</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">708,150</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ResearchAndDevelopmentEquipmentMember_zBSQVrbhbqLf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">R&D equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,184</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,184</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputerEquipmentAndFurnitureMember_zm6LERnsTbg3" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Computer equipment and furniture</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">155,306</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">155,305</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_maCzA3g_z1JTuQCH07b3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify">Total, at cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,057,818</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,312,680</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msCzA3g_zQNbWM4ScN69" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(608,937</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(545,806</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtCzA3g_zocIBPTWEVPd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Property and equipment, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">448,881</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">766,874</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

258099

424041

619229

708150

25184

155306

155305

1057818

1312680

608937

545806

448881

766874

63131

118216

NOTE 5 – PATENTS AND TRADEMARKS, NET <p id="xdx_897_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zLsHKe2mHvz7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The components of patents and trademarks, all of which are finite-lived, were as follows: SCHEDULE OF COMPONENTS OF PATENTS AND TRADEMARKS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260331_zTMDaSvf018g" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250331_zz00BLp51O9d" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedPatentsGross_iI_maCzHfP_z87Ozc6Vwmw3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Patents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,870,057</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,870,057</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedTrademarksGross_iI_maCzHfP_zd7CdseJcbIb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Trademarks</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">26,142</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">26,142</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsGross_iTI_mtCzHfP_maCzXjI_zXZs7aL7nWZc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify">Total at cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,896,199</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,896,199</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msCzXjI_znMYSBnAOTWj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Accumulated Amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,875,690</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,872,474</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtCzXjI_z8qgosUrglca" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Patents and trademarks, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">20,509</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">23,725</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> For the years ended March 31, 2026 and 2025, amortization expenses were $3,216 and $6,374, respectively. The Company currently has six (6) U.S. and four (4) foreign patents issued, with two (2) additional patent applications pending with the United States Patent and Trademark Office

<p id="xdx_897_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zLsHKe2mHvz7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The components of patents and trademarks, all of which are finite-lived, were as follows: SCHEDULE OF COMPONENTS OF PATENTS AND TRADEMARKS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260331_zTMDaSvf018g" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250331_zz00BLp51O9d" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedPatentsGross_iI_maCzHfP_z87Ozc6Vwmw3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Patents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,870,057</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,870,057</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedTrademarksGross_iI_maCzHfP_zd7CdseJcbIb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Trademarks</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">26,142</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">26,142</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsGross_iTI_mtCzHfP_maCzXjI_zXZs7aL7nWZc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify">Total at cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,896,199</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,896,199</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msCzXjI_znMYSBnAOTWj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Accumulated Amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,875,690</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,872,474</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtCzXjI_z8qgosUrglca" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Patents and trademarks, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">20,509</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">23,725</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

3870057

26142

3896199

3875690

3872474

20509

23725

3216

6374

NOTE 6 – LICENSING AGREEMENTS The components of licensing agreements, all of which are finite-lived, were as follows: SCHEDULE OF LICENSING AGREEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20260331_zL8SghSezlJf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250331_zumd54ugJAIl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedLicenseAgreementsGross_iI_maLANzxeH_zqf1kfEmgVha" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">License Agreements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,800,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,000,000-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--LicensingAgreementAccumulatedImpairment_iI_di_msLANzxeH_zIFgycTK8jGc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Impairment write-off</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,000,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--LicensingAgreementContractLiability_iI_di_msLANzxeH_zvXao8YqDJg5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Contract Liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(125,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--LicensingAgreementAccumulatedAmortization_iNI_di_msLANzxeH_zYOYUj7mm71l" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Accumulated Amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(495,111</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(50,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--LicensingAgreementNet_iTI_mtLANzxeH_zoHGYb79v8fg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Total net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,179,889</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,950,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> In February 2025, the Company signed an exclusive licensing agreement with VetStem, Inc. to market and sell their PrecisePRP™ (Platelet-Rich Plasma) for both canine and equine products. The exclusive licensing agreement is a five5-year agreement whereby the Company paid an initial licensing fee of $2,000,000, which was paid in a combination of $500,000 cash, $1,000,000 in stock issuances and $500,000 in future contract payments. The Company paid $125,000 in contract payments in August 2025 and $125,000 in November 2025. Future contract payments included in accrued expenses as of March 31, 2026 and 2025 were $125,000 and $500,000, respectively. The licensing fee is amortized over sixty (<span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtM_c20250228__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember_zL00P3rEmVOg">60) months, the term of the agreement. The licensing agreement also has a nominal royalty fee payment between <span id="xdx_903_ecustom--RoyaltyFeePaymentPercentage_pid_dp_uPure_c20250201__20250228__srt--RangeAxis__srt--MinimumMember__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember_zcOzNwUSEcd9">3% to <span id="xdx_906_ecustom--RoyaltyFeePaymentPercentage_pid_dp_uPure_c20250201__20250228__srt--RangeAxis__srt--MaximumMember__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember_z16bABxdx2Vk">4.5%, commencing in the seventh month of the licensing agreement. The royalty fee expense was $10,837 and $0 for the years ended March 31, 2026, and 2025, respectively. The Company also issued 250,000 warrants, with a strike price of $1.25 per share for a term of three years. The total warrant expense is fair valued at $46,030 to be amortized over thirty-six months. The Company used the Black-Scholes option pricing model to calculate the warrant fair value, with the following assumptions: <span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_do_uPure_c20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendPaymentMember_zbAqvefwBNLb" title="Measurement input">no dividend yield, expected volatility of <span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zDlXtGHsa49a" title="Measurement input">115.1%, risk free interest rate of <span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zJzFOW4XrOve" title="Measurement input">4.02%, and expected warrant life of 3 years. Warrant expense was $15,348 and $1,913 for the years ended March 31, 2026, and 2025, respectively. Amortization expense was $400,000 and $50,000 for the years ended March 31, 2026, and 2025, respectively. As of March 31, 2026, the Company decided the long-term viability of selling the VetStem PrecisePRP products was not in the Company’s best interests, as the market is not accepting the PRP product as expected. The Company sent VetStem on Notice of Termination for the license agreement, along with a transition period to move the remaining inventory within a six to nine month period. This licensing agreement Notice of Termination effectively reduces the licensing agreement from 60 months to 24 months, resulting in a licensing agreement impairment expense for the reduction of the licensing period. As of March 31, 2026, the Company recorded an impairment expense of $1,000,000. As a result of termination negotiations, the Company derecognized the $125,000 final milestone payment obligation, resulting in a corresponding reduction of the related contract payable. In September 2025, the Company signed an exclusive licensing agreement with Digital Landia Holding Corp to utilize their Artificial Intelligence (AI) under a B2B white-label model to target a bigger share of the veterinary industry within North America, the United Kingdom, and potentially other markets. The Company will market the software as its own brand and logo through exclusive Software-as-a-Service access rights. The exclusive licensing agreement is a ten<span id="xdx_904_ecustom--LicensingAgreementTerm_dtY_c20250901__20250930__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember_zNZosm4VNuHd" style="display: none" title="Licensing agreement term">10-year agreement whereby the Company issued <span id="xdx_90A_ecustom--StockIssuedDuringPeriodSharesCommonStockIssuedForLicensingAgreement_c20250901__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember_zGZIvaBUhw5c" title="Common stock issued for licensing agreement, shares">1,000,000 shares of its common stock, with a fair value of $<span id="xdx_901_ecustom--StockIssuedDuringPeriodValueCommonStockIssuedForLicensingAgreement_c20250901__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember_zHwipmITMP27" title="Common stock issued for licensing agreement">800,000, for the licensing fee. The fair value of the common stock issued as consideration was determined based on the quoted market price of the Company’s common stock on the measurement date. The licensing fee is recorded as an intangible asset and is amortized over one-hundred twenty (<span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtM_c20250930__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember_zCrZkNGlNxvj" title="Finite lived intangible assets remaining amortization period">120) months, the term of the agreement. The licensing agreement also has a royalty fee payment between <span id="xdx_907_ecustom--RoyaltyFeePaymentPercentage_pid_dp_uPure_c20250901__20250930__srt--RangeAxis__srt--MinimumMember__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember_z2FzJciTfeA6" title="Royalty fee payment percentage">10% and <span id="xdx_90F_ecustom--RoyaltyFeePaymentPercentage_pid_dp_uPure_c20250901__20250930__srt--RangeAxis__srt--MaximumMember__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember_zVY9nCgCrSmk" title="Royalty fee payment percentage">15%, commencing in the thirteenth month of the licensing agreement. No royalty expense was incurred for the year ended March 31, 2026. Amortization expense was $45,111 and $0 for the years ended March 31, 2026, and 2025, respectively. The components of licensing agreements, all of which are finite-lived, were as follows: SCHEDULE OF LICENSING AGREEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20260331_zL8SghSezlJf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250331_zumd54ugJAIl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedLicenseAgreementsGross_iI_maLANzxeH_zqf1kfEmgVha" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">License Agreements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,800,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,000,000-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--LicensingAgreementAccumulatedImpairment_iI_di_msLANzxeH_zIFgycTK8jGc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Impairment write-off</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,000,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--LicensingAgreementContractLiability_iI_di_msLANzxeH_zvXao8YqDJg5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Contract Liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(125,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--LicensingAgreementAccumulatedAmortization_iNI_di_msLANzxeH_zYOYUj7mm71l" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Accumulated Amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(495,111</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(50,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--LicensingAgreementNet_iTI_mtLANzxeH_zoHGYb79v8fg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Total net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,179,889</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,950,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

2800000

2000000

1000000 125000 495111 50000 1179889 1950000 P5Y 2000000

500000

1000000

500000

125000

125000 500000

P60M

0.03 0.045

10837

250000

1.25

P3Y

46030

115.1

4.02

P3Y

15348

1913

400000

50000

1000000 125000 P10Y 1000000 800000

P120M

0.10 0.15

45111

<p id="xdx_80C_eus-gaap--AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_zmPNDegwrKk3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">NOTE 7 – ACCRUED EXPENSES <p id="xdx_89B_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_zehuzTS5Nivk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The components of accrued expenses were as follows: SCHEDULE OF COMPONENTS OF ACCRUED EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260331_zPzLUahpeXD9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250331_zLtf5l6M0k8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_409_ecustom--ContractPayable_iI_pp0p0_maALCztTK_zqDiDuofyute" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Contract payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">125,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">500,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_pp0p0_maALCztTK_z3SECED1kSp1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued payroll and related taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">134,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">284,312</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--AccruedExpensesCurrent_iI_pp0p0_maALCztTK_zIzLZxgresKg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Accrued expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">194,713</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">164,242</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccruedLiabilitiesCurrent_iTI_pp0p0_mtALCztTK_zQRnp4xR5RO3" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">453,713</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">948,554</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Pursuant to a lease on the Company’s manufacturing facility, the Company had recorded $332,238 as payable to the lessor. As of March 31, 2025, the Company determined that $66,075 of accounts payable had exceeded the statute of limitations for payments for the period ending March 31, 2025. As a result, following legal advice, a total of $66,075 of these payables were extinguished from the Company’s balance sheets at March 31, 2025, and the gain on extinguishment of debt was included in other income on the Consolidated Statement of Operations. There were no accounts payable that were extinguished from the Company’s balance sheet at March 31, 2026.

<p id="xdx_89B_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_zehuzTS5Nivk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The components of accrued expenses were as follows: SCHEDULE OF COMPONENTS OF ACCRUED EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260331_zPzLUahpeXD9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250331_zLtf5l6M0k8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_409_ecustom--ContractPayable_iI_pp0p0_maALCztTK_zqDiDuofyute" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Contract payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">125,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">500,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_pp0p0_maALCztTK_z3SECED1kSp1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued payroll and related taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">134,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">284,312</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--AccruedExpensesCurrent_iI_pp0p0_maALCztTK_zIzLZxgresKg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Accrued expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">194,713</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">164,242</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccruedLiabilitiesCurrent_iTI_pp0p0_mtALCztTK_zQRnp4xR5RO3" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">453,713</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">948,554</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

125000 500000

134000

284312

194713 164242

453713

948554

332238

66075

NOTE 8 – NOTES PAYABLE AND ACCRUED INTEREST In January 2020, the Company entered into a lease amendment for its corporate office facility whereby the lease term was extended through November of 2026 in exchange for a loan of $42,500. The note payable accrues interest at a rate of <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20200131__us-gaap--TypeOfArrangementAxis__custom--LeaseAmendmentMember_zBNA5soovBWk" title="Debt instrument interest rate stated percentage">6% per annum. The Company paid off the loan in its entirety in September 2025. As of March 31, 2026 and 2025, the amount outstanding on the note was $0 and $13,244, respectively. As of March 31, 2025, the Company classified $7,802 as a current liability and $5,442 in other liabilities. On December 20, 2024, the Company entered into a promissory note for $100,000. The note accrued interest at a rate of 12% per annum. The entire unpaid principal balance, together with interest, shall be due and payable in full on or before the 20th day of June 2025, with an amended maturity date of December 31, 2025. On March 3, 2025, the Company entered into another promissory note for an additional $200,000 with the same terms. The entire unpaid principal balance, together with interest, shall be due and payable in full on or before September 3, 2025. On July 15, 2025, the Company repaid in full $315,618 of the promissory note plus accrued interest of $15,618. In May and June 2025, the Company entered into three separate promissory notes totaling $12,000. The notes accrued interest at a rate of <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20250531__us-gaap--DebtInstrumentAxis__custom--ThreeSeperatePromissoryNotesMember_zZVbpNpOdGzh" title="Debt instrument interest rate stated percentage"><span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20250630__us-gaap--DebtInstrumentAxis__custom--ThreeSeperatePromissoryNotesMember_ziRhCaAsYv32" title="Debt instrument interest rate stated percentage">10% per annum. The entire unpaid principal balance, together with interest, shall be due and payable in full on or before the earlier of December 31, 2025, or the date the Company receives the remaining balance of the $<span id="xdx_907_ecustom--DebtInstrumentUnpaidPrincipalRemainingBalance_iI_pn6n6_c20250531__us-gaap--DebtInstrumentAxis__custom--ThreeSeperatePromissoryNotesMember_zgBJgdvmybnf" title="Unpaid principal remaining balance"><span id="xdx_906_ecustom--DebtInstrumentUnpaidPrincipalRemainingBalance_iI_pn6n6_c20250630__us-gaap--DebtInstrumentAxis__custom--ThreeSeperatePromissoryNotesMember_zqDODRrsoFN5" title="Unpaid principal remaining balance">5 million Series B Subscription. The Company repaid the three promissory notes plus accrued interest of $293 for a total of $12,293 on July 14, 2025. In February and March 2026, the Company entered into two separate promissory notes totaling $320,000. The notes accrued interest at a rate of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260228__us-gaap--DebtInstrumentAxis__custom--TwoSeperatePromissoryNotesMember_zhIWndpHiIrh" title="Debt instrument interest rate stated percentage"><span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260331__us-gaap--DebtInstrumentAxis__custom--TwoSeperatePromissoryNotesMember_zD7NiXdsBCd2" title="Debt instrument interest rate stated percentage">6% per annum. The first promissory note was initiated on February 26, 2026, in the amount of $150,000 with a maturity date of February 26, 2027. The second promissory note was initiated on March 11, 2026, in the amount of $170,000 with a maturity date of March 11, 2027. Accrued interest on both notes at March 31, 2026, was $1,447. As of March 31, 2026, total non-convertible notes payable, including accrued interest, were $321,447, consisting of $321,447 classified as current liability and $0 classified as long-term liabilities. As of March 31,2025, the balance totaled $318,307, consisting of $312,865 classified as current liability and $5,442 classified as long-term liabilities within other liabilities. Interest expense for the years ended March 31, 2026 and 2025 was $12,667 and $6,138, respectively. Repayments of notes payable for the years ended March 31, 2026 and 2025 was $350,171 and $7,427, respectively.

42500

0.06

13244

7802

5442

100000

0.12

20th day of June 2025

2025-12-31

200000

315618

15618

12000

0.10

5000000 5000000

293

12293

320000

0.06

150000

2027-02-26

170000

2027-03-11

1447

321447

318307

312865

5442

12667

6138

350171

7427

<p id="xdx_807_ecustom--ConvertibleNotesPayableAndAccruedInterestTextBlock_zMVax87zjHF" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">NOTE 9 – CONVERTIBLE NOTES PAYABLE AND ACCRUED INTEREST On March 8, 2024, the Company entered into a convertible promissory note for $150,000. The note accrued interest at a rate of 10% per annum. The principal and accrued interest were due in April 2024. The holder of the note had the option to convert the principal and accrued interest into shares of the Company’s common stock at a conversion rate of $0.70 per share. On April 10, 2024, the company entered into another promissory note for an additional $150,000 whereby the new principal balance was $300,000 with the same terms. On April 29, 2024, the noteholder converted the $300,000 principal balance, along with $1,558 of accrued interest into 430,798 common shares. From September 1, 2024 through March 31, 2025, the Company borrowed $1,715,000 in convertible promissory notes with conversion terms of the lessor of our stock trading price or $0.50 per share with an interest rate of 10% per annum. On June 10, 2025, the Company entered into a promissory note for $160,000 at a rate of 10% per annum and a maturity date of December 31, 2025. This note included the issuance of 75,000 warrants, with a two-2year term and a strike price of $0.75 per share and had a fair value of $23,649. The Company used the Black-Scholes option pricing model to calculate the warrant fair value, with the following assumptions: <span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_do_uPure_c20250331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendPaymentMember_zDxy5JVnp2i7" title="Measurement input">no dividend yield, expected volatility of <span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zYEhDov9wq3b" title="Measurement input">119.3%, risk free interest rate of <span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zyMZdqiuxgub" title="Measurement input">3.72%, and expected option life of 2.0 years. The fair value is required to be recorded as a debt discount and amortized to interest expense over the term of the note. Amortization of the debt discount, included in interest expense, was $2,956 and $23,649 for the three and nine months ended December 31, 2025. On September 30, 2025, the Company repaid a $25,000 convertible promissory note, dated December 20, 2024, and accrued interest of $2,334. On September 30, 2025, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20250930__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zsq4uVfblKJa" title="Stock issued during period shares conversion of convertible notes">3,669,806 shares of common stock, with a fair value of $2,018,154, for conversion of all of the remaining convertible notes in the amount of $1,850,000 and accrued interest of $168,154. The total convertible notes payables (all current liability), including accrued interest, for these convertible notes for the year ended March 31, 2026 is $0, and for the year ended March 31, 2025 is $1,772,021. Interest expense, including amortization of debt discount, on these convertible notes payable for the years ended March 31, 2026 and 2025 was $113,467 and $57,021, respectively. June 30, 2025 Amendment to Convertible Notes and Extinguishment Accounting On June 30, 2025, the Company and the noteholders entered into an amendment to fix the Conversion Price at $0.50 per share, eliminate the variable pricing feature, and change all maturity dates to September 30, 2025. As a result of the amendment, the conversion feature no longer required derivative liability accounting under ASC 815 and instead met the criteria for equity classification under ASC 470-20, Debt with Conversion and Other Options. The Company evaluated the amendment under ASC 470-50, Modifications and Extinguishments, and concluded that the amendment represented a substantial modification due to the reclassification of the conversion feature from a liability to equity and the resulting change in economic substance. Accordingly, the Company accounted for the amendment as an extinguishment of the existing notes and the issuance of new convertible notes. The new debt instrument issued upon extinguishment was recorded at its estimated fair value of $1,215,000. The Company recognized a beneficial conversion feature (“BCF”) of $786,908, calculated as the intrinsic value of the fixed conversion option on the commitment date (based on the excess of the Company’s closing stock price of $0.80 over the fixed conversion price of $0.50, multiplied by the number of shares issuable upon conversion). The BCF was recorded as a debt discount with a corresponding increase to additional paid-in capital. The debt discount is being amortized using the effective interest method. The accounting impact of the amendment is summarized as follows, as of June 30, 2025: SCHEDULE OF AMENDMENT TO CONVERTIBLE NOTES AND EXTINGUISHMENT ACCOUNTING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Description</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Carrying amount of extinguished debt</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--ExtinguishmentOfDebtAmount_c20250401__20250630_zq9hPanYIw18" style="width: 16%; text-align: right" title="Carrying amount of extinguished debt">1,215,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fair value of new debt issued</td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--DebtInstrumentFairValue_iI_c20250630_zqYfd9GaseHc" style="text-align: right" title="Fair value of new debt issued">1,215,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of derivative reclassified to equity</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_ecustom--FairValueOfDerivativeReclassifiedToEquity_c20250401__20250630_zpvn4EDqKMo5" style="text-align: right" title="Fair value of derivative reclassified to equity">768,493</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Beneficial conversion feature recorded as debt discount</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--DebtInstrumentConvertibleBeneficialConversionFeature_c20250401__20250630_zEaErQmk5DRh" style="text-align: right" title="Beneficial conversion feature recorded as debt discount">786,908</td><td style="text-align: left"> </td></tr> </table> As of September 30, 2025, the beneficial conversion feature recorded as debt discount on the convertible notes and related warrants were fully amortized during the period, as the notes matured and were converted on September 30, 2025. Convertible Notes Issued with Warrants On February 14, 2025, a total of 250,000 warrants were issued for two Notes totaling $500,000. The warrants have a three-year term with an exercise strike price of $0.90 per share. The warrants were evaluated under ASC 480 and ASC 815 and determined to be equity-classified instruments. The fair value of the warrants at inception was recorded at a discount to the carrying value of the associated notes and is being amortized to interest expense over the term of the notes using the effective interest method. The fair value at issuance was estimated using the binomial option pricing model with the following inputs: closing stock price of $<span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20250214__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleDebtMember__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOfferedPriceMember_z8RzQ3EPjfee">0.74, strike price of $<span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20250214__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleDebtMember__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zgy76gsBlIta">0.90, <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20250214__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleDebtMember__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zPwqZP1J7hCg">3-year term, volatility rate of <span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20250214__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleDebtMember__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_zGlkXGne9Nj5">113.7%, risk-free rate of <span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20250214__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleDebtMember__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z6Yp9IzJirY6">4.26%, and dividend yield of <span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_dc_uPure_c20250214__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleDebtMember__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zWCha7ZMSws1">zero. The fair value of the warrants at inception was $98,684 and were being amortized over the thirty-six month term. On September 30, 2025, the convertible notes were converted into common stock and the unamortized remaining balance of the debt discount of $90,219 was fully amortized. Interest expense related to the amortization of the debt discounts associated with warrants was $98,684 and $5,053 for the years ended March 31, 2026 and 2025, respectively. Fair Value Allocation of Proceeds from Convertible Notes When convertible notes are issued with warrants, and no derivative liability is present, the proceeds are allocated between the debt and the warrants based on their relative fair values at issuance. When convertible notes are issued with both detachable warrants and embedded derivative liabilities, the proceeds are allocated using a sequential approach: first to the derivative liability at fair value, then to the warrants at fair value, and the residual amount to the debt host. For convertible notes that include only an embedded derivative liability and no warrants, the proceeds are allocated first to the derivative liability at fair value, with the residual amount allocated to the debt host. Derivative Liabilities – Variable Conversion Features The Company had $1,215,000 of convertible notes that contained derivative features and evaluated the terms of these convertible notes and determined that certain embedded conversion features were not indexed to the Company’s own stock due to variable conversion price provisions. Accordingly, the embedded conversion features were bifurcated from the host debt instruments and accounted for as derivative liabilities in accordance with ASC 815, Derivatives and Hedging. All of the convertible notes contained derivatives, with similar conversion terms. The derivative liabilities were measured at fair value on a recurring basis and classified as Level 3 within the fair value hierarchy due to the use of significant unobservable inputs. The initial fair value of the embedded derivatives was recorded as a debt discount with a corresponding derivative liability and was amortized to interest expense over the contractual term of the related notes using the effective interest method. The fair value of the derivative liabilities was estimated using a binomial option pricing model. The significant assumptions utilized in determining the fair value of the derivative liabilities, based on the weighted-average of the convertible notes, were as follows: SCHEDULE OF FAIR VALUE OF THE DERIVATIVE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Input</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Inception</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: justify">Closing stock price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250214__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zFnJP76MgD0i" style="width: 16%; text-align: right" title="Derivative liability measurement input">0.41</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_z4wGtNEGfHhg" style="width: 16%; text-align: right" title="Derivative liability measurement input">0.60</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zZXXTtw6K9d6" style="width: 16%; text-align: right" title="Derivative liability measurement input">1.10</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Conversion price</td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250214__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember_zTjOGbDQnPtb" style="text-align: right" title="Derivative liability measurement input">0.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember_zvj5kBmC8r51" style="text-align: right" title="Derivative liability measurement input">0.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember_z68AhVxoPJ2" style="text-align: right" title="Derivative liability measurement input">0.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Remaining contractual term (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250214__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zCDWDzqBYXwb" title="Derivative liability measurement input">3.0</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zjV7BhITM0ci" title="Derivative liability measurement input">2.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zdT4AKq5YZNj" title="Derivative liability measurement input">2.25</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250214__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zerTjOXNjDih" style="text-align: right" title="Derivative liability measurement input">135.1</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zMiuoIzsFsAf" style="text-align: right" title="Derivative liability measurement input">103.5</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_z7CZAVkdvKAl" style="text-align: right" title="Derivative liability measurement input">82.1</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Risk-free interest rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250214__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z1XuxGDPg9E6" style="text-align: right" title="Derivative liability measurement input">4.16</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zMRoyC9FLDr8" style="text-align: right" title="Derivative liability measurement input">4.08</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z4eArk6H6GE" style="text-align: right" title="Derivative liability measurement input">3.85</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250214__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zPhfOhrwRO2j" style="text-align: right" title="Derivative liability measurement input">0.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zdboHAoZrnR2" style="text-align: right" title="Derivative liability measurement input">0.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zIj5Ib8qSkkb" style="text-align: right" title="Derivative liability measurement input">0.0</td><td style="text-align: left">%</td></tr> </table> The following table summarizes activity in the Company’s derivative liabilities: SCHEDULE OF DERIVATIVE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-size: 12pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: justify">Fair value at inception</td><td style="width: 10%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--DerivativeLiabilities_iS_c20250214__20250331_zUzFxsm7uYt4" style="width: 18%; text-align: right" title="Derivative liability">341,576</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Change in fair value during fiscal 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--UnrealizedGainLossOnDerivatives_c20250214__20250331_zEpVZAqqwzWj" style="text-align: right" title="Change in fair value">106,513</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Fair value at March 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--DerivativeLiabilities_iS_c20250401__20260331_zTSNwtVEdvS8" style="text-align: right" title="Derivative liability">448,089</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Change in fair value through September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--UnrealizedGainLossOnDerivatives_c20250401__20260331_z6pXU50QnpWj" style="text-align: right" title="Change in fair value">(320,404</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Fair value immediately prior to conversion</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--FairValueImmediatelyPriorToConversion_c20250401__20260331_zqnchnPvaW7a" style="text-align: right" title="Fair value immediately prior to conversion">768,493</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Derivative liabilities extinguished upon conversion</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--DerivativeLiabilitiesExtinguishedUponConversion_c20250401__20260331_zeSd3GPMhsIe" style="text-align: right" title="Derivative liabilities extinguished upon conversion">(768,493</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Fair value at March 31, 2026</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--DerivativeLiabilities_iE_c20250401__20260331_zCCxTtzSf0dh" style="text-align: right" title="Derivative liability">0</td><td style="text-align: left"> </td></tr> </table> For the year ended March 31, 2026, the Company recognized an unrealized gain of $320,404 related to changes in the fair value of derivative liabilities. For the year ended March 31, 2025, the Company recognized an unrealized loss of $106,513 related to changes in the fair value of derivative liabilities. On September 30, 2025, all outstanding convertible notes containing embedded derivative features were converted into shares of the Company’s common stock. Immediately prior to conversion, the Company remeasured the related derivative liabilities to fair value, resulting in an aggregate derivative liability balance of $768,493. Upon conversion, the derivative liabilities were extinguished and reclassified to additional paid-in capital as part of the equity issuance. No gain or loss was recognized upon conversion. As a result, the Company had no outstanding derivative liabilities as of March 31, 2026. Interest expense related to the amortization of debt discounts associated with derivative liabilities was $819,272 and $285,563 for the years ended March 31, 2026 and 2025, respectively. Fair Value Allocation of Proceeds from Convertible Notes When convertible notes are issued with warrants, and no derivative liability is present, the proceeds are allocated between the debt and the warrants based on their relative fair values at issuance. When convertible notes are issued with both detachable warrants and embedded derivative liabilities, the proceeds are allocated using a sequential approach: first to the derivative liability at fair value, then to the warrants at fair value, and the residual amount to the debt host. For convertible notes that include only an embedded derivative liability and no warrants, the proceeds are allocated first to the derivative liability at fair value, with the residual amount allocated to the debt host.

150000

0.10

0.70

150000

300000

1558

430798

1715000

0.50

0.10

160000

0.10

75000

P2Y

0.75

23649

119.3

3.72

P2Y

2956

23649

25000

2334

3669806

2018154

1850000

168154

1772021

113467

57021

0.50

1215000

786908

0.80

0.50

The accounting impact of the amendment is summarized as follows, as of June 30, 2025: SCHEDULE OF AMENDMENT TO CONVERTIBLE NOTES AND EXTINGUISHMENT ACCOUNTING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Description</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Carrying amount of extinguished debt</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--ExtinguishmentOfDebtAmount_c20250401__20250630_zq9hPanYIw18" style="width: 16%; text-align: right" title="Carrying amount of extinguished debt">1,215,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fair value of new debt issued</td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--DebtInstrumentFairValue_iI_c20250630_zqYfd9GaseHc" style="text-align: right" title="Fair value of new debt issued">1,215,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of derivative reclassified to equity</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_ecustom--FairValueOfDerivativeReclassifiedToEquity_c20250401__20250630_zpvn4EDqKMo5" style="text-align: right" title="Fair value of derivative reclassified to equity">768,493</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Beneficial conversion feature recorded as debt discount</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--DebtInstrumentConvertibleBeneficialConversionFeature_c20250401__20250630_zEaErQmk5DRh" style="text-align: right" title="Beneficial conversion feature recorded as debt discount">786,908</td><td style="text-align: left"> </td></tr> </table>

1215000

768493

786908

250000

500000

0.90

0.74

0.90

113.7

4.26

98684

5053

1215000

The fair value of the derivative liabilities was estimated using a binomial option pricing model. The significant assumptions utilized in determining the fair value of the derivative liabilities, based on the weighted-average of the convertible notes, were as follows: SCHEDULE OF FAIR VALUE OF THE DERIVATIVE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Input</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Inception</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: justify">Closing stock price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250214__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zFnJP76MgD0i" style="width: 16%; text-align: right" title="Derivative liability measurement input">0.41</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_z4wGtNEGfHhg" style="width: 16%; text-align: right" title="Derivative liability measurement input">0.60</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zZXXTtw6K9d6" style="width: 16%; text-align: right" title="Derivative liability measurement input">1.10</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Conversion price</td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250214__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember_zTjOGbDQnPtb" style="text-align: right" title="Derivative liability measurement input">0.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember_zvj5kBmC8r51" style="text-align: right" title="Derivative liability measurement input">0.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember_z68AhVxoPJ2" style="text-align: right" title="Derivative liability measurement input">0.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Remaining contractual term (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250214__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zCDWDzqBYXwb" title="Derivative liability measurement input">3.0</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zjV7BhITM0ci" title="Derivative liability measurement input">2.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zdT4AKq5YZNj" title="Derivative liability measurement input">2.25</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250214__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zerTjOXNjDih" style="text-align: right" title="Derivative liability measurement input">135.1</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zMiuoIzsFsAf" style="text-align: right" title="Derivative liability measurement input">103.5</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_z7CZAVkdvKAl" style="text-align: right" title="Derivative liability measurement input">82.1</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Risk-free interest rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250214__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z1XuxGDPg9E6" style="text-align: right" title="Derivative liability measurement input">4.16</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zMRoyC9FLDr8" style="text-align: right" title="Derivative liability measurement input">4.08</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z4eArk6H6GE" style="text-align: right" title="Derivative liability measurement input">3.85</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250214__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zPhfOhrwRO2j" style="text-align: right" title="Derivative liability measurement input">0.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zdboHAoZrnR2" style="text-align: right" title="Derivative liability measurement input">0.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zIj5Ib8qSkkb" style="text-align: right" title="Derivative liability measurement input">0.0</td><td style="text-align: left">%</td></tr> </table>

0.41

0.60

1.10

0.50

3.0

2.75

2.25

135.1

103.5

82.1

4.16

4.08

3.85

0.0

The following table summarizes activity in the Company’s derivative liabilities: SCHEDULE OF DERIVATIVE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-size: 12pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: justify">Fair value at inception</td><td style="width: 10%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--DerivativeLiabilities_iS_c20250214__20250331_zUzFxsm7uYt4" style="width: 18%; text-align: right" title="Derivative liability">341,576</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Change in fair value during fiscal 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--UnrealizedGainLossOnDerivatives_c20250214__20250331_zEpVZAqqwzWj" style="text-align: right" title="Change in fair value">106,513</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Fair value at March 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--DerivativeLiabilities_iS_c20250401__20260331_zTSNwtVEdvS8" style="text-align: right" title="Derivative liability">448,089</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Change in fair value through September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--UnrealizedGainLossOnDerivatives_c20250401__20260331_z6pXU50QnpWj" style="text-align: right" title="Change in fair value">(320,404</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Fair value immediately prior to conversion</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--FairValueImmediatelyPriorToConversion_c20250401__20260331_zqnchnPvaW7a" style="text-align: right" title="Fair value immediately prior to conversion">768,493</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Derivative liabilities extinguished upon conversion</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--DerivativeLiabilitiesExtinguishedUponConversion_c20250401__20260331_zeSd3GPMhsIe" style="text-align: right" title="Derivative liabilities extinguished upon conversion">(768,493</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Fair value at March 31, 2026</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--DerivativeLiabilities_iE_c20250401__20260331_zCCxTtzSf0dh" style="text-align: right" title="Derivative liability">0</td><td style="text-align: left"> </td></tr> </table>

341576

106513

448089

-320404

768493 -768493

-320404

-106513

768493

819272

285563

<p id="xdx_806_eus-gaap--PensionAndOtherPostretirementBenefitsDisclosureTextBlock_zMjL0IMgNgwl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">NOTE 10 – RETIREMENT PLAN In February 2021, the Company established a 401(k) retirement plan for its employees in which eligible employees can contribute a percentage of their compensation. The Company may also make discretionary contributions. For the years ended March 31, 2026 and 2025, the Company made contributions to the plan of $71,630 and $58,575, respectively.

71630

58575

<p id="xdx_80A_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zseBoYhW8Xn2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">NOTE 11 – COMMITMENTS AND CONTINGENCIES The Company accounts for contingencies in accordance with ASC 450, Contingencies. A liability is recorded when it is probable that a loss has been incurred and the amount can be reasonably estimated. If a loss is reasonably possible but not probable, or if the amount cannot be estimated, the nature of the contingency and an estimate of the possible loss, if determinable, is disclosed. Remote contingencies are generally not disclosed unless related to guarantees. The Company is not currently party to any material legal proceedings and is not aware of any material loss contingencies requiring accrual or disclosure as of March 31, 2026. Lease Obligations The Company leases property and equipment under operating leases, typically with terms greater than 12 months, and determine if an arrangement contains a lease at inception. In general, an arrangement contains a lease if there is an identified asset and we have the right to direct the use of and obtain substantially all of the economic benefit from the use of the identified asset. We record an operating lease liability at the present value of lease payments over the lease term on the commencement date. The related right of use (‘‘ROU”) operating lease asset reflects rental escalation clauses, as well as renewal options and/or termination options. The exercise of lease renewal and/or termination options is at our discretion and is included in the determination of the lease term and lease payment obligations when it is deemed reasonably certain that the option will be exercised. When available, we use the rate implicit in the lease to discount lease payments to present value; however, certain leases do not provide a readily determinable implicit rate. Therefore, we must estimate our incremental borrowing rate to discount the lease payments based on information available at lease commencement. The Company classifies our leases as buildings, vehicles or computer and office equipment and do not separate lease and non-lease components of contracts for any of the aforementioned classifications. In accordance with applicable guidance, we do not record leases with terms that are less than one year on the Consolidated Balance Sheets. None of our lease agreements contain material restrictive covenants or residual value guarantees. Buildings The Company entered into an 84eighty-four month lease for 3,577 square feet of newly constructed office, laboratory, and warehouse space located in Edina, Minnesota in May 2017, which was renewed for an additional thirty months resulting in the lease expiration in November 2026. The base rent has annual increases of 2% and the Company is responsible for its proportional share of common space expenses, property taxes, and building insurance. This lease is terminable by the landlord if damage causes the property to no longer be utilized as an integrated whole and by the Company if damage causes the facility to be unusable for a period of 45 days. <span id="xdx_904_eus-gaap--LesseeOperatingLeaseOptionToExtend_c20200101__20200131__us-gaap--TypeOfArrangementAxis__custom--ExtendedLeaseTermToTwoThousandTwentySixMember_z0c8jCRfh172" title="Lease term description">In January 2020, the Company entered into a lease amendment to extend the lease term through November of 2026 in exchange for receipt of a loan of $42,500 recorded to note payable. The monthly base rent as of March 31, 2026, and 2025 was $2,434 and $2,386, respectively. The Company entered into a <span id="xdx_90B_eus-gaap--LessorOperatingLeaseTermOfContract_iI_dtM_c20220131__us-gaap--TypeOfArrangementAxis__custom--JanuaryTwoThousandTwentyTwoLeaseMember_zwaSg0vwfoPj" style="display: none" title="Lessor operating lease term of contract">63sixty-three month lease for 2,400 square feet of office space located in Edina, Minnesota in January 2022. This lease will expire in March 2027. The base rent has annual increases of <span id="xdx_90B_ecustom--PercentageOfIncreaseInRent_pid_dp_uPure_c20220101__20220131__us-gaap--TypeOfArrangementAxis__custom--JanuaryTwoThousandTwentyTwoLeaseMember_zSOdMJAZ30ql" title="Annual increase in base rent, percentage">2.5% and the Company is responsible for its proportional share of common space expenses, property taxes, and building insurance. The monthly base rent as of March 31, 2026 and 2025 was $2,950 and $2,879, respectively. On January 10, 2023, the Company entered into a new lease agreement for approximately 14,000 square feet of production and warehouse space with a commencement date of April 1, 2023, which is when the control and right of use for this asset took place. The initial monthly base rent is $8,420 and has annual increases of <span id="xdx_90E_ecustom--PercentageOfIncreaseInRent_pid_dp_uPure_c20230109__20230110__us-gaap--TypeOfArrangementAxis__custom--JanuaryTenTwoThousandTwentyThreeLeaseMember_zMYZOE0nc9ii" title="Annual increase in base rent, percentage">2.5%. The Company is also responsible for its proportional share of common space expenses, property taxes, and building insurance. <span id="xdx_907_eus-gaap--LesseeOperatingLeaseOptionToTerminate_c20230109__20230110__us-gaap--TypeOfArrangementAxis__custom--JanuaryTenTwoThousandTwentyThreeLeaseMember_zpFnDpvXme27" title="Lease termination">The lease will terminate on June 30, 2033, and the Company has a renewal option for a period of five years. The monthly base rent as of March 31, 2026 and 2025 was $0 and $8,631, respectively. Lease Termination The Company terminated its January 10, 2023 ten-year lease agreement on the 14,000 square foot production and warehouse space effective June 30, 2025. As consideration for the early termination of the lease, the Company paid the Landlord the unamortized portion of lease commissions, unamortized rent abatement, legal fees, termination fee, management fee and unamortized tenant improvements. In addition, the Company was responsible for paying all costs to release a mechanical lien attached to the property, including the costs related to the lien along with all legal fees and other costs incurred by the landlord. The Company also paid a fee equal to six months of base rent, common area maintenance, and real estate taxes for the unrented office area consisting of <span id="xdx_904_eus-gaap--AreaOfLand_iI_c20260331__us-gaap--TypeOfArrangementAxis__custom--TenYearLeaseAgreementMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--UnrentedOfficeAreaMember_zuE0g7PoM4h3" title="Area of land">3,794 rentable square feet as part of the termination of the lease. Total fees incurred for the termination of the lease for the years ended March 31, 2026 and 2025 were $314,768 and $0, respectively. On June 30, 2025, the Company recorded the derecognition of the right-of-use asset and lease liability of $890,979. Vehicles and Other Operating Leases The Company leased vehicles for certain members of its field sales organization during the three months ended June 30, 2024, under a vehicle fleet program whereby the noncancelable lease was for a term of 48 months. During the year ended March 31, 2025, all the leased vehicles under the vehicle fleet program were sold and the Company recognized a loss of $1,018 on the sale of the leased vehicles, reported in other income (expense). As a result of the sale, the Company recorded the derecognition of the right-of-use asset and lease liability of $53,168. Operating vehicle lease expense for the years ended March 31, 2026, and 2025, was $0 and $42,658, respectively. <p id="xdx_898_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zA23KNefnjKi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following is a maturity analysis of the approximate annual undiscounted cash flows of the operating lease liabilities as of March 31, 2026: SCHEDULE OF MATURITY OF ANNUAL UNDISCOUNTED OPERATING LEASE LIABILITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20260331_zfDsooAuvCek" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPz27w_za54MB3XLcje" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">2027</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">55,102</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPz27w_zI9QSp0pxAxj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPz27w_z9Q2ofpzU65c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_maLOLLPz27w_zphUSoEYh9t5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour_iI_pp0p0_maLOLLPz27w_zC4Mg5FVrQq4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtLOLLPz27w_zKNCsQiCTstj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55,102</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_maLOLLPzuI9_z3ugDzYlc7xg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less: amount representing interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(390</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--OperatingLeaseLiability_iI_pp0p0_maLOLLPzuI9_zy4rZwomjRrc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">54,711</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> In compliance with ASC 842, the Company recognized, based on the extended lease terms to November 7, 2026, and March 2027, a weighted average incremental borrowing rate of 3.20%, an operating lease right-of-use assets for approximately $54,711 and corresponding and equal operating lease liabilities for the leases. As of March 31, 2026, the present value of future base rent lease payments based on the remaining lease term of 0.4 years, are as follows: <p id="xdx_892_ecustom--ScheduleOfBaseRentLeasePaymentsTableTextBlock_zXGkeGlP7fUd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> SCHEDULE OF BASE RENT LEASE PAYMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_495_20260331_z997HUJ25Aol" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--OperatingLeaseLiabilityGross_iI_pp0p0_zya3kM5PuFv4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">Present value of future base rent lease payments</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">54,711</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--BaseRentPaymentsIncludedInPrepaidExpenses_iI_pp0p0_z91ijKn5mfS6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Base rent payments included in prepaid expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--OperatingLeaseLiabilities_iI_pp0p0_zQ1POwNSP61a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Present value of future base rent lease payments – net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">54,711</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p id="xdx_891_ecustom--ScheduleOfLeaseCurrentAndNoncurrentAssetsAndLiabilitiesTableTextBlock_zaW5aBiSdO3d" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">As of March 31, 2026 and 2025, operating lease right-of-use assets and operating lease liabilities were classified as follows: SCHEDULE OF LEASE CURRENT AND NON-CURRENT ASSETS AND LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260331_zAPfItBzubh1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250331_zwY7f6YWLLaa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_ecustom--OperatingLeaseRightofuseCurrentAsset_iI_pp0p0_zEFfev6YihUj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">Operating lease right-of-use asset</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">54,711</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">961,539</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pp0p0_z8fDiV5GL65f" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total operating lease assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,711</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">961,539</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_zpqO2PK2J3G6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Operating lease current liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,711</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">163,834</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_z4UDjr4hdCjf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Operating lease non-current liability</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">797,705</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--OperatingLeaseLiabilities_iI_pp0p0_zmwR6rhFVBn4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total operating lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">54,711</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">961,539</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Employment Agreements The Company has employment agreements with its executive officers. As of March 31, 2026, these agreements contain severance benefits ranging from one month to six months if terminated without cause. Legal Proceedings From time to time, the Company may be involved in legal proceedings arising in the ordinary course of business. In June 2026, a former employee filed a whistleblower retaliation complaint with the Occupational Safety and Health Administration (OSHA) under Sarbanes-Oxley Act (SOX), 18 U.S.C. § 1514A. The claimant alleges they were wrongfully terminated after reporting alleged governance and honesty in shareholder relations. The Company is cooperating with OSHA’s ongoing investigation, denies all allegations and intends to vigorously defend against these allegations. At this preliminary stage, the outcome is uncertain. Although the Company cannot predict the ultimate outcome of this matter, based on currently available information, management does not believe that the ultimate resolution will have a material adverse effect on the Company’s consolidated financial position, results of operations, or cash flows.

P84M

3577

0.02

In January 2020, the Company entered into a lease amendment to extend the lease term through November of 2026

42500

2434 2386

P63M

2400

0.025 2950 2879

14000

8420 0.025

The lease will terminate on June 30, 2033

P5Y

0 8631

14000

3794

314768

890979

P48M

1018 -53168

42658

<p id="xdx_898_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zA23KNefnjKi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following is a maturity analysis of the approximate annual undiscounted cash flows of the operating lease liabilities as of March 31, 2026: SCHEDULE OF MATURITY OF ANNUAL UNDISCOUNTED OPERATING LEASE LIABILITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20260331_zfDsooAuvCek" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPz27w_za54MB3XLcje" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">2027</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">55,102</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPz27w_zI9QSp0pxAxj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPz27w_z9Q2ofpzU65c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_maLOLLPz27w_zphUSoEYh9t5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour_iI_pp0p0_maLOLLPz27w_zC4Mg5FVrQq4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtLOLLPz27w_zKNCsQiCTstj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55,102</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_maLOLLPzuI9_z3ugDzYlc7xg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less: amount representing interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(390</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--OperatingLeaseLiability_iI_pp0p0_maLOLLPzuI9_zy4rZwomjRrc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">54,711</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

55102

390

54711

the extended lease terms to November 7, 2026, and March 2027

0.0320

54711

P0Y4M24D

<p id="xdx_892_ecustom--ScheduleOfBaseRentLeasePaymentsTableTextBlock_zXGkeGlP7fUd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> SCHEDULE OF BASE RENT LEASE PAYMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_495_20260331_z997HUJ25Aol" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--OperatingLeaseLiabilityGross_iI_pp0p0_zya3kM5PuFv4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">Present value of future base rent lease payments</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">54,711</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--BaseRentPaymentsIncludedInPrepaidExpenses_iI_pp0p0_z91ijKn5mfS6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Base rent payments included in prepaid expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--OperatingLeaseLiabilities_iI_pp0p0_zQ1POwNSP61a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Present value of future base rent lease payments – net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">54,711</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> 54711 54711 <p id="xdx_891_ecustom--ScheduleOfLeaseCurrentAndNoncurrentAssetsAndLiabilitiesTableTextBlock_zaW5aBiSdO3d" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">As of March 31, 2026 and 2025, operating lease right-of-use assets and operating lease liabilities were classified as follows: SCHEDULE OF LEASE CURRENT AND NON-CURRENT ASSETS AND LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260331_zAPfItBzubh1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250331_zwY7f6YWLLaa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_ecustom--OperatingLeaseRightofuseCurrentAsset_iI_pp0p0_zEFfev6YihUj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">Operating lease right-of-use asset</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">54,711</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">961,539</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pp0p0_z8fDiV5GL65f" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total operating lease assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,711</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">961,539</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_zpqO2PK2J3G6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Operating lease current liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,711</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">163,834</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_z4UDjr4hdCjf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Operating lease non-current liability</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">797,705</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--OperatingLeaseLiabilities_iI_pp0p0_zmwR6rhFVBn4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total operating lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">54,711</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">961,539</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 54711 961539

54711

961539

54711

163834

797705

54711 961539

<p id="xdx_809_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zzxEZG9pdvf6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">NOTE 12 - GOING CONCERN The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. For the year ended March 31, 2026, the Company incurred a net loss of $10,473,672 and used $6,107,286 of cash in operating activities. As of March 31, 2026, the Company had an accumulated deficit of $102,075,765. These conditions raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date these consolidated financial statements are issued. Management’s plans to address these conditions include continuing efforts to improve operating results, reduce operating costs, increase revenues, and obtain additional capital through debt and/or equity financing arrangements. The Company has historically relied on external financing to fund its operations and expects to continue to seek additional financing as needed. There can be no assurance that the Company will be successful in achieving profitable operations, securing additional financing on acceptable terms, or successfully implementing its business plan. Accordingly, management has concluded that substantial doubt about the Company’s ability to continue as a going concern is not alleviated. The accompanying consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

-10473672

-6107286

-102075765

NOTE 13 – STOCKHOLDERS’ EQUITY Equity Incentive Plan On July 10, 2020, our Board of Directors unanimously approved the PetVivo Holdings, Inc “2020 Equity Incentive Plan” (the “2020 Plan”), which authorized the issuance of up to <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20200710__us-gaap--TypeOfArrangementAxis__custom--TwoThousandAndTwentyEquityIncentivePlanMember_z10DTAgM0iDh">1,000,000 shares of our common stock as awards under the 2020 Plan, subject to approval by our stockholders at the Annual Meeting of Stockholders held on September 22, 2020, when it was approved by our stockholders and became effective. On October 14, 2022, the stockholders of the Company approved the PetVivo Holdings, Inc. Amended and Restated 2020 Equity Incentive Plan (the “Amended Plan”), which increased the number of shares of the Company’s common stock which may be granted under the Amended Plan from 1,000,000 to 3,000,000. Unless sooner terminated by the Board, the Amended Plan will terminate at midnight on July 10, 2030. The Amended Plan is administered by the Compensation Committee of our Board of Directors (the “Committee”), which has full power and authority to determine when and to whom awards will be granted, and the type, amount, form of payment, any deferral payment, and other terms and conditions of each award. Subject to provisions of the Amended Plan, the Committee may amend or waive the terms and conditions, or accelerate the exercisability, of an outstanding award. The Committee also has the authority to interpret and establish rules and regulations for the administration of the Amended Plan. In addition, the Board of Directors may also exercise the powers of the Committee. The number of shares available to grant under the Amended Plan was <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_pid_c20260331__us-gaap--TypeOfArrangementAxis__custom--AmendedPlanMember_z4dDVPUji6g5" title="Number of shares available to grant">0 shares at March 31, 2026. Sale of Common Stock Between April 2024 and February 2025, the Company sold an aggregate of 3,060,588 shares of restricted common stock in private offerings to various investors at prices ranging from $0.50 to $0.70 per share, raising total gross proceeds of $2,050,100. In February 2026, the Company sold 343,750 shares of restricted common stock in a private offering to an investor at a price of $0.80 per share, raising gross proceeds of $275,000. In March 2026, the Company entered into a private placement pursuant to which it agreed to sell <span id="xdx_909_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260301__20260331__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zLXHGg1CSHU" title="Sale of stock">1,250,000 shares of restricted common stock at a purchase price of $<span id="xdx_90A_eus-gaap--SaleOfStockPricePerShare_iI_c20260331__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z5mrq05T0N23" title="Sale of stock price per shares">0.80 per share for aggregate proceeds of $<span id="xdx_901_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20260301__20260331__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zpCvaHX5Eis2" title="Sale of stoc, value">1,000,000. As of March 31, 2026, the Company had received $<span id="xdx_901_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20250401__20260331__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zl6np2cTrDmj" title="Proceeds from sale of stock">400,000 of the purchase price and recorded the remaining $<span id="xdx_90C_ecustom--ProceedsFromSubscriptionReceivable_c20250401__20260331__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z2OCyg5bfSr" title="Subscription receivable">600,000 as a subscription receivable pursuant to an enforceable subscription agreement. The transaction was recorded as common stock to be issued and a subscription receivable at March 31, 2026. The remaining $600,000 was received on April 20, 2026. Preferred Stock For the year ended March 31, 2025, the Company issued 3,045,000 shares of Series A preferred stock in exchange for proceeds of $1,218,000 at a price of $0.40 per share. The certificate of designation of rights and preferences has an optional conversion provision whereby each share of Series A Preferred Stock shall be convertible at any time at the option of a holder into shares of Common Stock. The Series A Preferred Stock also has an automatic conversion whereby the preferred shares shall automatically convert into Common Stock upon the one-year anniversary of the issuance of the Series A Preferred Stock. There are no dividends attached to the Series A Preferred Stock. On March 26, 2025, the Company entered into a Subscription Agreement to receive $<span id="xdx_906_eus-gaap--PreferredStockSharesSubscribedButUnissuedValue_iI_c20250326__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementsMember_zQVFfDFG8oPe" title="Preferred stock, value, subscription">5,000,000 of equity financing in exchange for <span id="xdx_904_eus-gaap--PreferredStockSharesIssued_iI_c20250326__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementsMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zhSCPYwFdOli" title="Preferred stock, shares issued">5,000,000 shares of Series B Preferred Stock. The Company initially received $<span id="xdx_90D_eus-gaap--ProceedsFromIssuanceOfPreferredStockAndPreferenceStock_c20250326__20250326__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementsMember_zL4EDowbsBSe" title="Proceeds from issuance of preferred stock">600,000 of proceeds on March 26, 2025, with the investor receiving an option to invest the remaining $<span id="xdx_906_eus-gaap--ProceedsFromIssuanceOfPreferredStockAndPreferenceStock_c20250326__20250326__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zypx2nsqaI2j" title="Proceeds from issuance of preferred stock">4,400,000 pursuant to the same terms and conditions, which was fully received and funded on June 24, 2025. <span id="xdx_905_eus-gaap--ConvertiblePreferredStockTermsOfConversion_c20250326__20250326__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementsMember_zsPcAKGxx94i" title="Preferred stock, convertible, terms">Series B Preferred Stock is entitled to receive a specific dividend in an annual amount equal to Ten Percent (10%) of the total amount paid to secure the Series B Convertible Preferred Stock. The dividend shall be paid to the holder by the Company in quarterly payments of Common Stock. The amount of shares pursuant to the dividend shall be calculated by dividing the total quarterly dividend payment by the greater of i) the volume weighted average price of the common stock for the prior trading ten (10) day period from the date the quarterly dividend is owed, or ii) fifty cents ($0.50). Also, non-cumulative dividends may be paid when, and if declared by the Company’s board of directors. Dividends declared were $403,603 and $0 for the years ended March 31, 2026, and 2025, respectively. Upon any liquidation, dissolution or winding up of the Company, whether voluntary or involuntary, no distributions of available funds and assets will be made to the holders of Common Stock until the holders of Series B Preferred Stock and Series A Preferred Stock receive a per share amount equal to the original issue price. Common Stock During the year ended March 31, 2026, the Company issued a total of 11,668,382 shares of common stock as detailed below: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">60,000 shares, in aggregate, 20,000 equally in April, May and June 2025 to service providers for consulting services fair valued at $40,420 based on the market price on the date of grant. The Company expensed these shares on a monthly basis through June 30, 2025.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20250601__20250630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_z2Q8Wr9Xoye8" title="Vesting of restricted stock units, shares">82,657 shares related to vesting of restricted stock units (“RSUs”), vesting in April and June 2025.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">iii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90F_ecustom--StockIssuedDuringPeriodSharesCommonStockIssuedForConversionOfAccountsPayable_c20250601__20250630__srt--TitleOfIndividualAxis__custom--ServiceProviderMember_zplwxLA2QbTk" title="Common stock issued for conversion of accounts payable, shares">8,000 shares in June 2025, fair valued at $<span id="xdx_905_ecustom--StockIssuedDuringPeriodValueCommonStockIssuedForConversionOfAccountsPayable_c20250601__20250630__srt--TitleOfIndividualAxis__custom--ServiceProviderMember_zW1yKtdS2P38" title="Common stock issued for conversion of accounts payable, value">6,000, in connection with the conversion of an outstanding accounts payable balance of $<span id="xdx_90B_ecustom--StockIssuedDuringPeriodValueCommonStockIssuedForConversionOfAccountsPayable_pp0p0_c20250601__20250630__srt--TitleOfIndividualAxis__custom--ServiceProviderMember_zI986xunbFzi" title="Common stock issued for conversion of accounts payable, value">6,000</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">iv)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">70,000 shares in June 2025 in connection with the exercise of a warrant in exchange for proceeds of $140,000 at a price of $2.00 per share.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">v)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">19,372 shares in July 2025 to a service provider for advisory services fair valued at $15,000, based on the market price on the date of grant and expensed for the period ending June 30, 2025.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">vi)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">707,669 shares to employees in July and September 2025 for performance services fair valued at $558,660 based on the market price at date of grant and expensed for the period ending September 30, 2025.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">vii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20250701__20250731__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zxInps3Z2Wx6" title="Conversion of Series A Preferred stock, shares">3,045,000 shares in July 2025 for conversion of Series A Preferred Stock on a share-for-share basis.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">viii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">38,138 shares in September 2025, fair valued at $28,604, for conversion of $<span id="xdx_90A_ecustom--StockIssuedDuringPeriodValueConversionOfAccruedDividendsToCommonStock_c20250901__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zhua0OcsdTll" title="Conversion of accrued dividends to common stock">28,604 of accrued dividends on Series B Preferred Stock.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">ix)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_908_ecustom--StockIssuedDuringPeriodSharesCommonStockIssuedForLicensingAgreement_c20250901__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zfSM0CYlrYJ5" title="Common stock issued for licensing agreement, shares">1,000,000 shares in September 2025 for purchase of an exclusive licensing agreement fair valued at $<span id="xdx_907_ecustom--StockIssuedDuringPeriodValueCommonStockIssuedForLicensingAgreement_c20250901__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zNrcBF5su6Ql" title="Common stock issued for licensing agreement">800,000.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">x)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20250901__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_ztABGP806Uj8" title="Vesting of restricted stock units, shares">72,500 shares related to vesting of restricted stock units (“RSUs”), vesting in July and September 2025.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">xi)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20250901__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z1qkSf4ZYx6d" title="Common stock conversion convertible, shares">3,669,806 shares on September 30, 2025, with a fair value of $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20250901__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zFsZ67NRO2q1" title="Common stock conversion convertible">2,018,154, for the conversion of $1,850,000 in convertible notes plus accrued interest of $168,154.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">xii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">89,935 shares in October 2025 to the board of directors for advisory services and compensation fair valued at $107,024, based on the market price date of grant and expensed for the period ending December 31, 2025.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">xiii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">411,286 shares to employees in October and December 2025 for performance services fair valued at $480,895, based on the market price at date of grant and expensed for the period ending December 31, 2025.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">xiv)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">105,042 shares in October 2025, fair valued at $125,000, for conversion of $<span id="xdx_90E_ecustom--StockIssuedDuringPeriodValueConversionOfAccruedDividendsToCommonStock_c20251001__20251031__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zt7MtatqoeJ8" title="Conversion of accrued dividends to common stock">125,000 of accrued dividends on Series B Preferred Stock.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">xv)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_900_ecustom--StockIssuedDuringPeriodSharesConversionOfAccruedDividendsToCommonStock_c20251201__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zl6IUowvLl8g" title="Conversion of accrued dividends to common stock, shares">870,000 shares in October, November, and December 2025 in connection with the exercise of warrants in exchange for proceeds of $711,750 at prices ranging between $<span id="xdx_906_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__srt--RangeAxis__srt--MinimumMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zBJ6GJJ4rIHa" title="Share price">0.50 to $<span id="xdx_909_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__srt--RangeAxis__srt--MaximumMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zU69WnaWYWka" title="Share price">0.90 per share</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">xvi)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250401__20251231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zd5CXbGhE7Z7" title="Stock issued during the period, new issues">20,000 shares related to vesting of restricted stock units (“RSUs”), vesting in December 2025.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">xvii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">84,000 shares in January 2026 to a service provider for consulting services fair valued at $95,760 based on the market price on the date of grant. The Company will expense these shares on a monthly basis through December 31, 2026.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">xviii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">109,650 shares in January 2026, fair valued at $125,000, for conversion of $<span id="xdx_902_ecustom--StockIssuedDuringPeriodValueConversionOfAccruedDividendsToCommonStock_c20260101__20260131__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z5NgP7xmpA97" title="Conversion of accrued dividends to common stock">125,000 of accrued dividends on Series B Preferred Stock.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">xix)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">15,097 shares in January and February 2026, to a service provider for advisory services fair valued at $16,782 based on the market price at date of grant and expensed in the same period that they were issued.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">xx)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">200,148 shares to employees in January and March 2026 for performance services fair valued at $141,330 based on the market price at date of grant and expensed in the same period that they were issued.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">xxi)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">136,332 shares in January 2026 and March 2026 to the board of directors for advisory services and compensation fair valued at $98,640 based on the market price date of grant and expensed in the same period they were issued. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">xxii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">843,750 shares in January 2026 to March 2026 in connection with the sale of stock at a price of $0.80 per share in exchange for proceeds of $675,000</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">xxiii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">10,000 shares in March 2026 to a service provider for consulting services fair valued at $6,940 based on the market price at date of grant and expensed for the period ending March 31, 2026.</td></tr> </table> During the year ended March 31, 2025, the Company issued a total of 7,122,917 shares of common stock and canceled 25,000 shares, as detailed below: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">1,889,434 shares in connection with the sale of stock in April and May 2024 in exchange for proceeds of $1,322,600 at a price of $0.70 per share;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">430,798 shares in April 2024 in connection with the conversion of a convertible note plus interest in exchange for proceeds of $301,558 at a price of $0.70 per share;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">iii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240401__20240430__srt--TitleOfIndividualAxis__custom--ServiceProviderMember_zzcyLFHzwsgc" title="Stock issued for services, shares">320,000 shares in April 2024 to service providers for consulting services fair valued based on the market price on the date of grant of $173,400;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">iv)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240501__20240531__srt--TitleOfIndividualAxis__custom--ServiceProviderMember_zXmdnh8Exoab" title="Stock issued for services, shares">56,000 shares in May 2024 to service providers for consulting services fair valued based on the market price on the date of grant of $40,760;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">v)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20240401__20240430__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zeWnI4fGscn" title="Vesting of restricted stock units, shares">150,000 shares related to vesting of restricted stock units (“RSUs”), vesting in April 2024;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">vi)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240701__20240731__srt--TitleOfIndividualAxis__custom--ServiceProviderMember_z1PvHd3TNlq4" title="Stock issued for services, shares">120,000 shares in July 2024 to service providers for consulting services fair valued based on the market price on the date of grant of $56,020;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">vii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20240701__20240731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_z5Q52gq1x3N1" title="Vesting of restricted stock units, shares">5,000 shares related to vesting of restricted stock units (“RSUs”), vesting in July 2024;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">viii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20240901__20240930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zO4r9u5VDVi7" title="Vesting of restricted stock units, shares">37,312 shares related to vesting of restricted stock units (“RSUs”), vesting in September 2024;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">ix)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20241001__20241031__srt--TitleOfIndividualAxis__srt--ExecutiveOfficerMember_zVardifjuKr5" title="Number of shares issued in lieu of compensation">240,000 shares in October 2024 to the Company’s executive officers, in lieu of compensation fair valued at $<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20241001__20241031__srt--TitleOfIndividualAxis__srt--ExecutiveOfficerMember_zd2U1EFjAKT6" title="Value of shares issued in lieu of compensation">132,000, based on the market price on the date of grant;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"> x)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationForfeited_iN_di_c20241001__20241031__srt--TitleOfIndividualAxis__custom--ExecutiveOfficerOneMember_zblhTCcX139g" title="Number of shares returned">(25,000) shares returned in October 2024 by an executive officer for cancellation of shares issued in lieu of compensation valued at $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensationForfeited_c20241001__20241031__srt--TitleOfIndividualAxis__custom--ExecutiveOfficerOneMember_zO4MN0IEXRs7" title="Value of shares returned">13,750;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">xi)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20241001__20241031__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_z9HIirVmXFT4" title="Vesting of restricted stock units, shares">90,000 shares related to vesting of restricted stock units (“RSUs”), vesting in October 2024; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">xii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">225,000 shares in connection with the sale of stock in October and November 2024 in exchange for proceeds of $112,500 at a price of $0.50 per share;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">xiii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20241001__20241031__srt--TitleOfIndividualAxis__custom--ServiceProviderMember_z5MyNNdbVOm2" title="Stock issued for services, shares">25,000 shares in October 2024 to a service provider for consulting services fair valued based on the market price on the date of grant of $11,500;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">xiv)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20241201__20241231__srt--TitleOfIndividualAxis__custom--ServiceProviderMember_zLtbEAsbfSjh" title="Stock issued for services, shares">60,000 shares in December 2024 to a service provider for consulting services fair valued based on the market price on the date of grant of $26,280;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">xv)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20241201__20241231__srt--TitleOfIndividualAxis__srt--ExecutiveOfficerMember_zXaN6sacStqc" title="Stock issued for services, shares">375,000 shares in December 2024 to the Company’s executive officers for performance services fair valued based on the market price on the date of grant of $150,750;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">xvi)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20241201__20241231__srt--TitleOfIndividualAxis__srt--ExecutiveOfficerMember_zd3B0D2i7Qpf" title="Number of shares issued for conversion of accrued bonus">121,808 shares in December 2024 to the Company’s executive officers for conversion of accrued bonus fair valued at $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_pp0p0_c20241201__20241231__srt--TitleOfIndividualAxis__srt--ExecutiveOfficerMember_zuD2lf3DmV55" title="Value of shares issued for conversion of accrued bonus">50,000;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">xvii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20241201__20241231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_z3MTFi0T6BRg" title="Vesting of restricted stock units, shares">72,812 shares related to vesting of restricted stock units (“RSUs”), vesting in December 2024.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">xviii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">946,154 shares in connection with the sale of stock in January and February 2025 in exchange for proceeds of $615,00 at a price of $0.65 per share;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">xix)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250101__20250131__srt--TitleOfIndividualAxis__custom--ServiceProviderMember_zrrIDj3E0bx5" title="Stock issued for services, shares">104,000 shares in January 2025 to service providers for consulting services fair valued based on the market price on date of grant of $77,780; </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">xx)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">70,000 shares in January and February 2025 to employees for performance services fair valued based on the on date of grant of $41,500;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">xxi)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20250101__20250131__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_z7eZXEYEbip1" title="Vesting of restricted stock units, shares">52,500 shares related to vesting of restricted stock units (“RSUs”), vesting in January 2025;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in">xxii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250201__20250228__srt--TitleOfIndividualAxis__custom--ServiceProviderMember_zBik2bQYH8W2" title="Stock issued for services, shares">20,000 shares in February 2025 to service providers for consulting services fair valued based on the market price on the date of grant of $16,000;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">xxiii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">20,000 shares in February 2025 to a Board Director for consulting services fair valued based on the market price on the date of grant of $10,800;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">xxiv)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250201__20250228__us-gaap--TypeOfArrangementAxis__custom--LicensingAgreementMember_zMsIfwKjwVua" title="Number of new shares issued, shares">1,000,000 shares in February 2025 for purchase of an exclusive licensing agreement with VetStem, Inc fair valued at $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pp0p0_c20250201__20250228__us-gaap--TypeOfArrangementAxis__custom--LicensingAgreementMember_zrU3tEDeOZw9" title="Number of new shares issued, value">1,000,000</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">xxv)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250301__20250331__srt--TitleOfIndividualAxis__custom--ServiceProviderMember_znwWtDGtH1ll" title="Stock issued for services, shares">20,000 shares in March 2025 to service providers for consulting services fair valued at market on the date of grant of $11,000;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">xxvi)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">230,770 shares in March 2025 for investment in Digital Landia valued at $<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_pp0p0_c20250301__20250331__srt--TitleOfIndividualAxis__srt--ExecutiveOfficerMember_zjOjJLqJ2mEl" title="Stock issued for acquisitions, value">150,000;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">xxvii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250301__20250331__srt--TitleOfIndividualAxis__srt--ExecutiveOfficerMember_zKmmiZaEy8hj" title="Stock issued for services, shares">225,000 shares in March 2025 to the Company’s executive officers for performance services fair valued at market on the date of grant of $156,250;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">xxviii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20250301__20250331__srt--TitleOfIndividualAxis__srt--ExecutiveOfficerMember_zjxK2BZBuUT9" title="Stock issued for conversion, shares">68,628 shares in March 2025 to the Company’s executive officers for conversion of accrued bonus fair valued at $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_pp0p0_c20250301__20250331__srt--TitleOfIndividualAxis__srt--ExecutiveOfficerMember_z55znORcgN1c" title="Stock issued for conversion, values">35,000;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">xxix)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">150,072 shares in March 2025 for stock option buyout program fair valued at $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pp0p0_c20250301__20250331__us-gaap--FinancialInstrumentAxis__us-gaap--StockOptionMember_zG2oekwncgt4" title="Number of new shares issued, value">72,808;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">xxx)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20250301__20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_z24wq0fToXJa" title="Vesting of restricted stock units, shares">20,312 shares related to vesting of restricted stock units (“RSUs”), vesting in March 2025;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">xxxi)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20250301__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zmhZe5D5rUO4" title="Number of warrants, cashless warrant exercises">2,317 shares in March 2025 related to a cashless warrant exercise</td></tr> </table> The Company has issued shares of common stock to providers of consulting services which are reported in the Consolidated Statements of Stockholders’ Equity. The value of these shares is reported as a prepaid expense and are amortized to expense over the contractual life of the respective consulting agreements. The amortization of stock issued for services as reported in the Consolidated Statements of Cash Flows was $192,676 and $574,291 for the years ended March 31, 2026 and 2025, respectively. Time-Based Restricted Stock Units The Company has granted time-based restricted stock units to certain participants under the Amended Plan that are stock-settled with common shares. Time-based restricted stock units granted under the Amended Plan vest over three years. At March 31, 2026, there was $<span id="xdx_903_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_pp0p0_c20260331__us-gaap--AwardTypeAxis__custom--TimeBasedRestrictedStockUnitsRSUMember_zt0L4hdoCIsh" title="Unrecognized pre-tax compensation expenses">0 total unrecognized pre-tax compensation expense related to time-based restricted stock units. <p id="xdx_89E_eus-gaap--ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock_z6dqN13UzSO8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The time-based restricted stock unit activity for the year ended March 31, 2026, was as follows: SCHEDULE OF TIME BASED RESTRICTED STOCK UNITS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Units Outstanding</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Grant Date Fair Value Per Unit</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Aggregate Intrinsic Value (1)</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-weight: bold; text-align: justify">Balance at March 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zdkkpm6UFRHf" style="width: 14%; text-align: right" title="Time based RSU's, Vested">32,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zvpWqgRpAFG4" style="width: 14%; text-align: right" title="Time based RSU's, Weighted Average Vested Date Fair Value Per Unit, Vested">4.08</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iS_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_fKDEp_zHBtB6z572hc" style="width: 14%; text-align: right" title="Aggregate Intrinsic Value, beginning balance">32,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zYDsLwC9xApd" style="text-align: right" title="Time based RSU's, Vested">611,250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zBSRwz7puUY5" style="text-align: right" title="Time based RSU's, Weighted Average Vested Date Fair Value Per Unit, Vested">0.66</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Vested</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_di_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zZnmO8zPM61d" style="text-align: right" title="Time based RSU's, Vested">(427,936</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zRNy9w86evC2" style="text-align: right" title="Time based RSU's, Weighted Average Vested Date Fair Value Per Unit, Vested">0.89</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Cancelled</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_di_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zQUTl48rKhfd" style="border-bottom: Black 1pt solid; text-align: right" title="Time based RSU's, Vested">(10,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zRCIXB2YD64d" style="border-bottom: Black 1pt solid; text-align: right" title="Time based RSU's, Weighted Average Vested Date Fair Value Per Unit, Vested">3.04</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-weight: bold; text-align: justify">Balance at March 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zkWJCyEq4IM7" style="width: 14%; text-align: right" title="Time based RSU's, Vested">205,314</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zeBjrkUiHB06" style="width: 14%; text-align: right" title="Time based RSU's, Weighted Average Vested Date Fair Value Per Unit, Vested">0.58</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iS_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_fKDEp_zlHr7qKcQmej" style="width: 14%; text-align: right" title="Aggregate Intrinsic Value, beginning balance">123,188</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Vested</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_di_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zJhYaf9oJXo" style="text-align: right" title="Time based RSU's, Vested">(185,314</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_z1naOriKHvXk" style="text-align: right" title="Time based RSU's, Weighted Average Vested Date Fair Value Per Unit, Vested">0.59</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Cancelled/Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_di_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_ztsxFMVlbiGg" style="border-bottom: Black 1pt solid; text-align: right" title="Time based RSU's, Vested">(20,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zSUKSARvv07a" style="border-bottom: Black 1pt solid; text-align: right" title="Time based RSU's, Weighted Average Vested Date Fair Value Per Unit, Vested">0.55</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Balance at March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zxThAkRxCy49" style="border-bottom: Black 1pt solid; text-align: right" title="Time based RSU's, Vested">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_z5xOJyLRy0Nl" style="border-bottom: Black 1pt solid; text-align: right" title="Time based RSU's, Weighted Average Vested Date Fair Value Per Unit, Vested">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iE_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_fKDEp_zbyWHNNdnxCe" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate Intrinsic Value, ending balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The aggregate intrinsic value of restricted stock units outstanding is calculated as the difference between the exercise price of the underlying awards and the closing stock price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRJTUUgQkFTRUQgUkVTVFJJQ1RFRCBTVE9DSyBVTklUUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_eus-gaap--SharePrice_iI_pid_c20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zXLKEBe3ANe6" title="Share price">0.60 for the Company’s common stock on March 31, 2025 and the closing stock price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRJTUUgQkFTRUQgUkVTVFJJQ1RFRCBTVE9DSyBVTklUUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eus-gaap--SharePrice_iI_pid_c20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zZLykS5WOrdi" title="Share price">0.70 for the Company’s common stock on March 31, 2026.</td></tr> </table> Stock Options Stock options issued to employees typically vest over three years and have a contractual term of <span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dc_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zYujnFdn77qb">seven years. Stock-based compensation expense included in the Consolidated Statements of Operations was $13,772 and $485,109 for the years ended March 31, 2026, and 2025, respectively. As of March 31, 2026, all outstanding options were fully vested; therefore, there was <span id="xdx_906_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_iI_pp0p0_do_c20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zgkrY9xMFcsd">no unrecognized stock option expense. No stock options were granted or valued during the year ended March 31, 2026; therefore, no weighted-average assumptions are presented for the period. <p id="xdx_899_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zQLvcVUAzu6c" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Stock option activity for the years ended March 31, 2026 and 2025 was as follows: SCHEDULE OF STOCK OPTION ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Options Outstanding</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted- Average Exercise Price Per Share</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted-Average Remaining Contractual Life</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Aggregate Intrinsic Value (1)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Balance at March 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20240401__20250331_z1GKwyilxb0k" style="text-align: right" title="Options Outstanding, Beginning">1,509,122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20240401__20250331_zBgocRPJwIwa" style="text-align: right" title="Weighted Average Exercise Price Per Share, Beginning">1.98</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230401__20240331_zV4VZWTXVN24" title="Weighted Average Remaining Contractual Life">5.7 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_c20240401__20250331_fKDEp_zyAIzrCQyw0k" style="text-align: right" title="Aggregate Intrinsic Value, Beginning">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240401__20250331_zNFbHrEtV4Bb" style="text-align: right" title="Options Outstanding, Granted">122,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20240401__20250331_ztC1voNgcqEd" style="text-align: right" title="Weighted-Average Exercise Price Per Share, Granted">0.80</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Aggregate Intrinsic Value, Beginning">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: justify">Cancelled</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20240401__20250331_z2zcyut2t8ni" style="border-bottom: Black 1pt solid; text-align: right" title="Options Outstanding, Cancelled/Forfeited">(1,473,168</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20240401__20250331_zkYLioHDZsLb" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted-Average Exercise Price Per Share, Cancelled/Forfeited">2.02</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; font-weight: bold; text-align: justify">Balance at March 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20250401__20260331_z72fN8lw2cRj" style="width: 12%; text-align: right" title="Options Outstanding, Beginning">157,954</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20250401__20260331_zKgHLFyZUfdf" style="width: 12%; text-align: right" title="Weighted Average Exercise Price Per Share, Beginning">0.86</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240401__20250331_zWT9eL6fKhVa" title="Weighted Average Remaining Contractual Life">0.2 years</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_c20250401__20260331_fKDEp_zljnQ3mQnN4f" style="width: 12%; text-align: right" title="Aggregate Intrinsic Value, Beginning">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20250401__20260331_z6gqTLJ6dxng" style="text-align: right" title="Options Outstanding, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20250401__20260331_zLynSigdCtuc" style="text-align: right" title="Weighted-Average Exercise Price Per Share, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20250401__20260331_zisaN3oWxZxk" style="text-align: right" title="Options Outstanding, Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20250401__20260331_zvqm0nN9DM6b" style="text-align: right" title="Weighted-Average Exercise Price Per Share, Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Cancelled/Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20250401__20260331_zlTt8VqisKP2" style="border-bottom: Black 1pt solid; text-align: right" title="Options Outstanding, Cancelled/Forfeited">(122,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20250401__20260331_zTQMeHgb7rY7" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted-Average Exercise Price Per Share, Cancelled/Forfeited">0.80</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Balance at March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20250401__20260331_zjcwPEAdNsM5" style="border-bottom: Black 1pt solid; text-align: right" title="Options Outstanding, Ending">35,954</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20250401__20260331_zDN30q8aLuc2" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price Per Share, Ending">1.06</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250401__20260331_zq2TcFmeHKMe" title="Weighted Average Remaining Contractual Life">0.75 years </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_c20250401__20260331_fKDEp_zAFsTFrKKD6l" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate Intrinsic Value, Ending">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Options exercisable at March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20260331_zW0WGkLTlKD" style="border-bottom: Black 1pt solid; text-align: right" title="Options Outstanding, Options exercisable">35,954</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_pid_c20260331_zUHdAuDLke3l" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted-Average Exercise Price Per Share, Options exercisable">1.06</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20250401__20260331_zG5hbtJfGrv7" title="Weighted Average Remaining Contractual Life, Options Exercisable">0.75 years</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_c20250401__20260331_fKDEp_znuFNm2YXu79" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate Intrinsic Value, Options Exercisable">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying awards and the closing stock price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBBQ1RJVklUWSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--SharePrice_iI_pid_c20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zKBQfCCGkxLg" title="Share price">0.70 for the Company’s common stock on March 31, 2026, and the closing stock price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBBQ1RJVklUWSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_906_eus-gaap--SharePrice_iI_pid_c20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zSoOLxv9YEN4" title="Share price">0.60 for the Company’s common stock on March 31, 2025.</td></tr> </table> Warrants During the year ended March 31, 2026, the Company issued warrants to purchase an aggregate of 2,490,000 shares of common stock as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20260130__us-gaap--SubsidiarySaleOfStockAxis__custom--PrivateOfferingMember_ztpa0eltBbWe" title="Warrants to purchase common stock">470,000 warrants from June 2025 through January 2026 in connection with consulting agreements fair valued at $147,483 and recorded as stock compensation expense.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_902_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20260331__us-gaap--SubsidiarySaleOfStockAxis__custom--PrivateOfferingMember_z90W2KgYd9ad" title="Warrants sale of stock, shares">2,020,000 warrants from January through March 2026 in connection with the sale of stock in a private offering</td></tr> </table> <p id="xdx_897_ecustom--ScheduleOfShareBasedPaymentAwardNonEquityOptionsValuationAssumptionsTableTextBlock_z4L7bKhNvNYa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">These warrants’ fair values were arrived at by using the Black-Scholes valuation model with the following assumptions: SCHEDULE OF WARRANT’S USING BLACK-SCHOLES VALUATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Year Ended</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Year Ended</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">March 31, 2026</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">March 31, 2025 </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: justify">Stock price on valuation date</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">0.70-$1.15 </td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">0.49 - $0.68 </td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Exercise price</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MinimumMember_z3AnHHNUC7Hl" title="Exercise price">0.75-$<span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MaximumMember_zlxdNfOKxdse" title="Exercise price">1.10</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MinimumMember_zO0Pdi4aFphb" title="Exercise price">0.50 -$<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MaximumMember_zytihQBKs6Dj" title="Exercise price">3.00</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Term (years)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MinimumMember_zmCgD7Eu3SPh" title="Term (years)">2.0 – <span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MaximumMember_zbDIrh6nLshc" title="Term (years)">3.0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MinimumMember_ziT3WbnLHi9g" title="Term (years)">2.0 – <span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MaximumMember_zJdFZE4uEdJ8" title="Term (years)">3.0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Volatility</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_dp_uPure_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zUCrDWQnif3g" title="Volatility, minimum">106.1-<span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_dp_uPure_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zVjMij1RGYA" title="Volatility, maximum">119.3</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">% </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_dp_uPure_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zW8Tsjz0J5X1" title="Volatility, minimum">115.1%-<span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_dp_uPure_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zuKLNeIKl5Wc" title="Volatility, maximum">140.1</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Risk-free rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_dp_uPure_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zYed9ThP4eKf" title="Risk-free rate">3.72-<span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_dp_uPure_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z2glig4bySVb" title="Risk-free rate">3.81</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">% </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_dp_uPure_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zkMnd4OzBvul" title="Risk-free rate">4.02 – <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_dp_uPure_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z0veTn8s9Yj" title="Risk-free rate">4.64</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> </table> <p id="xdx_898_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zDAIk8ox4Hx4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">A summary of warrant activity for the years ended March 31, 2026, and 2025 is as follows: SCHEDULE OF WARRANT ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of Warrants</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted- Average Exercise Price</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Remaining Contractual Term (in years)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted- Average Exercisable Price</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Outstanding, March 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zdkvsqL6itK8" style="text-align: right" title="Number of Warrants, Outstanding, balance">7,768,946</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zsCm6ZtL994b" style="text-align: right" title="Weighted-Average Exercise Price, Outstanding, Beginning balance">3.29</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20230401__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z2LIyhe92sr7" title="Weighted-Average Remaining Contractual Life (Years), Outstanding">5.7</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iS_pid_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zhAtIDIk0T02" style="text-align: right" title="Weighted-Average Exercisable Price, Beginning balance">3.29</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Issued</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zdHAHTBdfr2c" style="text-align: right" title="Number of Warrants, Outstanding, Granted and issued">7,110,232</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Weighted-Average Exercise Price, Outstanding, Beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Weighted-Average Exercisable Price, Beginning balance">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: justify">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zPlOqIWvv9k1" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants, Outstanding, Expired">(246,319</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right" title="Weighted-Average Exercise Price, Outstanding, Beginning balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right" title="Weighted-Average Exercisable Price, Beginning balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; font-weight: bold; text-align: justify">Outstanding, March 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zmFDJTLVBJld" style="width: 12%; text-align: right" title="Number of Warrants, Outstanding, balance">14,632,859</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zJIDRi9f87Pk" style="width: 12%; text-align: right" title="Weighted-Average Exercise Price, Outstanding, Beginning balance">2.40</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90F_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zZSeQ1qgUrgb" title="Weighted-Average Remaining Contractual Life (Years), Outstanding">2.1</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iS_pid_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z9JvIO8D0R5l" style="width: 12%; text-align: right" title="Weighted-Average Exercisable Price, Beginning balance">2.40</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Granted and issued</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z2A0U2A2Ben8" style="text-align: right" title="Number of Warrants, Outstanding, Granted and issued">2,490,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantedInPeriodWeightedAverageExercisePrice_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z0wMczBZnSU9" style="text-align: right" title="Weighted-Average Exercise Price, Outstanding, Granted and issued">0.83</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionEquityInstrumentsGrantedAndIssuedWeightedAverageRemainingContractualTerm_dtY_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zCqwcjAXGaU1" title="Weighted-Average Remaining Contractual Life (Years), Granted and issued">2.83</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantedAndIssuedWeightedAverageExercisablePrice_pid_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zMJm2pJOPoqd" style="text-align: right" title="Weighted-Average Exercisable Price, Granted and issued">0.83</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zJisGhNmZ8t4" style="text-align: right" title="Number of Warrants, Outstanding, Exercised">(940,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisedInPeriodWeightedAverageExercisePrice_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zVnY6zXcxrN" style="text-align: right" title="Weighted-Average Exercise Price, Exercised">0.91</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisedWeightedAverageExercisablePrice_pid_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zruoTDmnXLQg" style="text-align: right" title="Weighted-Average Exercisable Price, Exercised">0.97</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zwKzUVuO4Bgi" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants, Outstanding, Expired">(183,778</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirationsInPeriodWeightedAverageExercisePrice_iN_di_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zwur8lAAYUb1" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted-Average Exercise Price, Outstanding, Expired">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Outstanding, March 31, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zu6XrneqArW3" style="text-align: right" title="Number of Warrants, Outstanding, balance">15,999,081</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iE_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zhsCeq863Au4" style="text-align: right" title="Weighted-Average Exercise Price, Outstanding, balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zR4x3QdlNBm6" title="Weighted-Average Remaining Contractual Life (Years), Outstanding">0</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iE_pid_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zSH0Zkwe9uHf" style="text-align: right" title="Weighted-Average Exercisable Price, balance">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Warrants exercisable at March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsNumberOfWarrantsExercisable_iE_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zOZxPlnwCZXh" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants exercisable">15,999,081</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentNonOptionExercisableWeightedAverageExercisePrice_iN_di_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zH3V00IVgt39" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted-Average Exercise Price, Warrants exercisable">2.26</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardWarrantsExercisableWeightedAverageRemainingContractualTerm_dtY_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zHgyLrTh1T7k" title="Weighted-Average Remaining Contractual Life (Years), Warrants Exercisable">1.58</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableWeightedAverageExercisePrice_iE_pid_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z6RulRL7BYSk" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted-Average Exercisable Price, Warrants exercisable">2.26</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> During the year ended March 31, 2025, the Company issued warrants to purchase an aggregate of <span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20250331__us-gaap--SubsidiarySaleOfStockAxis__custom--PrivateOfferingMember_zNltKUhKKAk3" title="Warrants to purchase common stock">7,110,232 shares of common stock as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90B_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20240401__20240430__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebentureConversionAgreementsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zoUh7PKizpbh" title="Debentures conversion, shares issued">430,798 warrants in April 2024 in connection with the conversion of convertible debentures to common stock valued at $<span id="xdx_90F_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20240401__20240430__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebentureConversionAgreementsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z8OrBk7NsnGj" title="Debetures conversion, value of shares issued">96,456;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_904_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20240531__us-gaap--SubsidiarySaleOfStockAxis__custom--PrivateOfferingMember_zXHX5zrdP5ng" title="Warrants sale of stock, shares">1,889,434 warrants in May 2024 in connection with the sale of stock in a private offering;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">iii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_900_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20240731__us-gaap--SubsidiarySaleOfStockAxis__custom--PrivateOfferingMember_z8H0T18UzIq4" title="Warrants sale of stock, shares">3,045,000 warrants in July 2024 in connection with the sale of Series A preferred stock in a private offering;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">iv)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_900_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20250331__us-gaap--TypeOfArrangementAxis__custom--LicensingAgreementMember_z39Sonz6bwXe" title="Warrants sale of stock, shares">250,000 warrants in February and March 2025 in connection with the purchase of an exclusive license agreement with VetStem; fair value of $46,030;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">vi)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20250201__20250228__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zM20jnfqgWTk" title="Stock issued for acquisitions, shares">1,000,000 warrants in February 2025 in connection with the investment in Digital Landia fair valued at $<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20250201__20250228__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zvIcptXUXgQh" title="Stock issued for acquisitions, value">35,197;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">vii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250101__20250331__srt--TitleOfIndividualAxis__custom--ServiceProviderMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zpjB4QeHagF" title="Stock issued for services, shares">95,000 warrants in March 2025 to a service provider fair valued at $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20250301__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--TitleOfIndividualAxis__custom--ServiceProviderMember_zi70UB1hKDB6" title="Stock issued for services, value">15,775</td></tr> </table> Warrants expense was recorded at $343,184 and $300,230 for the year ended March 31, 2026 and 2025, respectively. At March 31, 2026, unrecognized warrant expense of $344,021 is expected to be recognized on a quarterly basis over the remaining 13 to 35 month vesting period.

1000000

3000000

3060588

0.50

0.70

2050100

343750

0.80

275000

1250000

0.80

1000000

400000

600000

3045000

1218000

0.40

5000000

600000

4400000

Series B Preferred Stock is entitled to receive a specific dividend in an annual amount equal to Ten Percent (10%) of the total amount paid to secure the Series B Convertible Preferred Stock. The dividend shall be paid to the holder by the Company in quarterly payments of Common Stock. The amount of shares pursuant to the dividend shall be calculated by dividing the total quarterly dividend payment by the greater of i) the volume weighted average price of the common stock for the prior trading ten (10) day period from the date the quarterly dividend is owed, or ii) fifty cents ($0.50).

11668382

60000

20000

40420

82657

8000 6000 6000 70000

140000

2.00

19372

15000

707669

558660

3045000

38138 28604 28604 1000000 800000

72500

3669806

2018154

1850000

168154

89935

107024

411286

480895

105042 125000 125000 870000

711750

0.50

0.90

20000

84000

95760

109650 125000 125000

15097

16782

200148

141330

136332

98640

843750

0.80

675000

10000

6940

7122917

25000

1889434

1322600

0.70

430798

301558

0.70

320000

173400

56000

40760

150000

120000

56020

5000

37312

240000

132000

25000

13750

90000

225000

112500

0.50

25000

11500

60000

26280

375000

150750

121808

50000

72812

946154

615.00

0.65

104000

77780

70000

41500

52500

20000

16000

20000

10800

1000000

20000

11000

230770

150000

225000

156250

68628

35000

150072

72808

20312

2317

192676 574291

<p id="xdx_89E_eus-gaap--ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock_z6dqN13UzSO8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The time-based restricted stock unit activity for the year ended March 31, 2026, was as follows: SCHEDULE OF TIME BASED RESTRICTED STOCK UNITS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Units Outstanding</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Grant Date Fair Value Per Unit</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Aggregate Intrinsic Value (1)</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-weight: bold; text-align: justify">Balance at March 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zdkkpm6UFRHf" style="width: 14%; text-align: right" title="Time based RSU's, Vested">32,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zvpWqgRpAFG4" style="width: 14%; text-align: right" title="Time based RSU's, Weighted Average Vested Date Fair Value Per Unit, Vested">4.08</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iS_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_fKDEp_zHBtB6z572hc" style="width: 14%; text-align: right" title="Aggregate Intrinsic Value, beginning balance">32,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zYDsLwC9xApd" style="text-align: right" title="Time based RSU's, Vested">611,250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zBSRwz7puUY5" style="text-align: right" title="Time based RSU's, Weighted Average Vested Date Fair Value Per Unit, Vested">0.66</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Vested</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_di_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zZnmO8zPM61d" style="text-align: right" title="Time based RSU's, Vested">(427,936</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zRNy9w86evC2" style="text-align: right" title="Time based RSU's, Weighted Average Vested Date Fair Value Per Unit, Vested">0.89</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Cancelled</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_di_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zQUTl48rKhfd" style="border-bottom: Black 1pt solid; text-align: right" title="Time based RSU's, Vested">(10,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zRCIXB2YD64d" style="border-bottom: Black 1pt solid; text-align: right" title="Time based RSU's, Weighted Average Vested Date Fair Value Per Unit, Vested">3.04</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-weight: bold; text-align: justify">Balance at March 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zkWJCyEq4IM7" style="width: 14%; text-align: right" title="Time based RSU's, Vested">205,314</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zeBjrkUiHB06" style="width: 14%; text-align: right" title="Time based RSU's, Weighted Average Vested Date Fair Value Per Unit, Vested">0.58</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iS_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_fKDEp_zlHr7qKcQmej" style="width: 14%; text-align: right" title="Aggregate Intrinsic Value, beginning balance">123,188</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Vested</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_di_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zJhYaf9oJXo" style="text-align: right" title="Time based RSU's, Vested">(185,314</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_z1naOriKHvXk" style="text-align: right" title="Time based RSU's, Weighted Average Vested Date Fair Value Per Unit, Vested">0.59</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Cancelled/Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_di_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_ztsxFMVlbiGg" style="border-bottom: Black 1pt solid; text-align: right" title="Time based RSU's, Vested">(20,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zSUKSARvv07a" style="border-bottom: Black 1pt solid; text-align: right" title="Time based RSU's, Weighted Average Vested Date Fair Value Per Unit, Vested">0.55</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Balance at March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zxThAkRxCy49" style="border-bottom: Black 1pt solid; text-align: right" title="Time based RSU's, Vested">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_z5xOJyLRy0Nl" style="border-bottom: Black 1pt solid; text-align: right" title="Time based RSU's, Weighted Average Vested Date Fair Value Per Unit, Vested">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iE_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_fKDEp_zbyWHNNdnxCe" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate Intrinsic Value, ending balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The aggregate intrinsic value of restricted stock units outstanding is calculated as the difference between the exercise price of the underlying awards and the closing stock price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRJTUUgQkFTRUQgUkVTVFJJQ1RFRCBTVE9DSyBVTklUUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_eus-gaap--SharePrice_iI_pid_c20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zXLKEBe3ANe6" title="Share price">0.60 for the Company’s common stock on March 31, 2025 and the closing stock price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRJTUUgQkFTRUQgUkVTVFJJQ1RFRCBTVE9DSyBVTklUUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eus-gaap--SharePrice_iI_pid_c20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zZLykS5WOrdi" title="Share price">0.70 for the Company’s common stock on March 31, 2026.</td></tr> </table>

32000

4.08

32000

611250

0.66

427936

0.89

10000

3.04

205314

0.58

123188

185314

0.59

20000

0.55

0.60

0.70

P3Y

P7Y

13772

485109

<p id="xdx_899_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zQLvcVUAzu6c" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Stock option activity for the years ended March 31, 2026 and 2025 was as follows: SCHEDULE OF STOCK OPTION ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Options Outstanding</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted- Average Exercise Price Per Share</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted-Average Remaining Contractual Life</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Aggregate Intrinsic Value (1)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Balance at March 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20240401__20250331_z1GKwyilxb0k" style="text-align: right" title="Options Outstanding, Beginning">1,509,122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20240401__20250331_zBgocRPJwIwa" style="text-align: right" title="Weighted Average Exercise Price Per Share, Beginning">1.98</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230401__20240331_zV4VZWTXVN24" title="Weighted Average Remaining Contractual Life">5.7 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_c20240401__20250331_fKDEp_zyAIzrCQyw0k" style="text-align: right" title="Aggregate Intrinsic Value, Beginning">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240401__20250331_zNFbHrEtV4Bb" style="text-align: right" title="Options Outstanding, Granted">122,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20240401__20250331_ztC1voNgcqEd" style="text-align: right" title="Weighted-Average Exercise Price Per Share, Granted">0.80</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Aggregate Intrinsic Value, Beginning">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: justify">Cancelled</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20240401__20250331_z2zcyut2t8ni" style="border-bottom: Black 1pt solid; text-align: right" title="Options Outstanding, Cancelled/Forfeited">(1,473,168</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20240401__20250331_zkYLioHDZsLb" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted-Average Exercise Price Per Share, Cancelled/Forfeited">2.02</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; font-weight: bold; text-align: justify">Balance at March 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20250401__20260331_z72fN8lw2cRj" style="width: 12%; text-align: right" title="Options Outstanding, Beginning">157,954</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20250401__20260331_zKgHLFyZUfdf" style="width: 12%; text-align: right" title="Weighted Average Exercise Price Per Share, Beginning">0.86</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240401__20250331_zWT9eL6fKhVa" title="Weighted Average Remaining Contractual Life">0.2 years</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_c20250401__20260331_fKDEp_zljnQ3mQnN4f" style="width: 12%; text-align: right" title="Aggregate Intrinsic Value, Beginning">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20250401__20260331_z6gqTLJ6dxng" style="text-align: right" title="Options Outstanding, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20250401__20260331_zLynSigdCtuc" style="text-align: right" title="Weighted-Average Exercise Price Per Share, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20250401__20260331_zisaN3oWxZxk" style="text-align: right" title="Options Outstanding, Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20250401__20260331_zvqm0nN9DM6b" style="text-align: right" title="Weighted-Average Exercise Price Per Share, Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Cancelled/Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20250401__20260331_zlTt8VqisKP2" style="border-bottom: Black 1pt solid; text-align: right" title="Options Outstanding, Cancelled/Forfeited">(122,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20250401__20260331_zTQMeHgb7rY7" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted-Average Exercise Price Per Share, Cancelled/Forfeited">0.80</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Balance at March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20250401__20260331_zjcwPEAdNsM5" style="border-bottom: Black 1pt solid; text-align: right" title="Options Outstanding, Ending">35,954</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20250401__20260331_zDN30q8aLuc2" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price Per Share, Ending">1.06</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250401__20260331_zq2TcFmeHKMe" title="Weighted Average Remaining Contractual Life">0.75 years </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_c20250401__20260331_fKDEp_zAFsTFrKKD6l" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate Intrinsic Value, Ending">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Options exercisable at March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20260331_zW0WGkLTlKD" style="border-bottom: Black 1pt solid; text-align: right" title="Options Outstanding, Options exercisable">35,954</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_pid_c20260331_zUHdAuDLke3l" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted-Average Exercise Price Per Share, Options exercisable">1.06</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20250401__20260331_zG5hbtJfGrv7" title="Weighted Average Remaining Contractual Life, Options Exercisable">0.75 years</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_c20250401__20260331_fKDEp_znuFNm2YXu79" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate Intrinsic Value, Options Exercisable">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying awards and the closing stock price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBBQ1RJVklUWSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--SharePrice_iI_pid_c20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zKBQfCCGkxLg" title="Share price">0.70 for the Company’s common stock on March 31, 2026, and the closing stock price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBBQ1RJVklUWSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_906_eus-gaap--SharePrice_iI_pid_c20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zSoOLxv9YEN4" title="Share price">0.60 for the Company’s common stock on March 31, 2025.</td></tr> </table>

1509122

1.98

P5Y8M12D

122000

0.80

1473168

2.02

157954

0.86

P0Y2M12D

122000

0.80

35954

1.06

P0Y9M

35954

1.06

P0Y9M

0.70

0.60

2490000

470000

147483

2020000

<p id="xdx_897_ecustom--ScheduleOfShareBasedPaymentAwardNonEquityOptionsValuationAssumptionsTableTextBlock_z4L7bKhNvNYa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">These warrants’ fair values were arrived at by using the Black-Scholes valuation model with the following assumptions: SCHEDULE OF WARRANT’S USING BLACK-SCHOLES VALUATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Year Ended</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Year Ended</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">March 31, 2026</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">March 31, 2025 </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: justify">Stock price on valuation date</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">0.70-$1.15 </td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">0.49 - $0.68 </td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Exercise price</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MinimumMember_z3AnHHNUC7Hl" title="Exercise price">0.75-$<span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MaximumMember_zlxdNfOKxdse" title="Exercise price">1.10</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MinimumMember_zO0Pdi4aFphb" title="Exercise price">0.50 -$<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MaximumMember_zytihQBKs6Dj" title="Exercise price">3.00</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Term (years)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MinimumMember_zmCgD7Eu3SPh" title="Term (years)">2.0 – <span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MaximumMember_zbDIrh6nLshc" title="Term (years)">3.0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MinimumMember_ziT3WbnLHi9g" title="Term (years)">2.0 – <span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MaximumMember_zJdFZE4uEdJ8" title="Term (years)">3.0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Volatility</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_dp_uPure_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zUCrDWQnif3g" title="Volatility, minimum">106.1-<span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_dp_uPure_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zVjMij1RGYA" title="Volatility, maximum">119.3</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">% </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_dp_uPure_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zW8Tsjz0J5X1" title="Volatility, minimum">115.1%-<span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_dp_uPure_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zuKLNeIKl5Wc" title="Volatility, maximum">140.1</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Risk-free rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_dp_uPure_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zYed9ThP4eKf" title="Risk-free rate">3.72-<span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_dp_uPure_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z2glig4bySVb" title="Risk-free rate">3.81</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">% </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_dp_uPure_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zkMnd4OzBvul" title="Risk-free rate">4.02 – <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_dp_uPure_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z0veTn8s9Yj" title="Risk-free rate">4.64</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> </table>

0.70

1.15

0.49

0.68

0.75

1.10

0.50

3.00

P2Y

P3Y

P2Y

P3Y

1.061

1.193

1.151

1.401

0.0372

0.0381

0.0402

0.0464

<p id="xdx_898_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zDAIk8ox4Hx4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">A summary of warrant activity for the years ended March 31, 2026, and 2025 is as follows: SCHEDULE OF WARRANT ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of Warrants</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted- Average Exercise Price</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Remaining Contractual Term (in years)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted- Average Exercisable Price</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Outstanding, March 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zdkvsqL6itK8" style="text-align: right" title="Number of Warrants, Outstanding, balance">7,768,946</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zsCm6ZtL994b" style="text-align: right" title="Weighted-Average Exercise Price, Outstanding, Beginning balance">3.29</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20230401__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z2LIyhe92sr7" title="Weighted-Average Remaining Contractual Life (Years), Outstanding">5.7</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iS_pid_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zhAtIDIk0T02" style="text-align: right" title="Weighted-Average Exercisable Price, Beginning balance">3.29</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Issued</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zdHAHTBdfr2c" style="text-align: right" title="Number of Warrants, Outstanding, Granted and issued">7,110,232</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Weighted-Average Exercise Price, Outstanding, Beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Weighted-Average Exercisable Price, Beginning balance">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: justify">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zPlOqIWvv9k1" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants, Outstanding, Expired">(246,319</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right" title="Weighted-Average Exercise Price, Outstanding, Beginning balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right" title="Weighted-Average Exercisable Price, Beginning balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; font-weight: bold; text-align: justify">Outstanding, March 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zmFDJTLVBJld" style="width: 12%; text-align: right" title="Number of Warrants, Outstanding, balance">14,632,859</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zJIDRi9f87Pk" style="width: 12%; text-align: right" title="Weighted-Average Exercise Price, Outstanding, Beginning balance">2.40</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90F_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zZSeQ1qgUrgb" title="Weighted-Average Remaining Contractual Life (Years), Outstanding">2.1</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iS_pid_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z9JvIO8D0R5l" style="width: 12%; text-align: right" title="Weighted-Average Exercisable Price, Beginning balance">2.40</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Granted and issued</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z2A0U2A2Ben8" style="text-align: right" title="Number of Warrants, Outstanding, Granted and issued">2,490,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantedInPeriodWeightedAverageExercisePrice_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z0wMczBZnSU9" style="text-align: right" title="Weighted-Average Exercise Price, Outstanding, Granted and issued">0.83</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionEquityInstrumentsGrantedAndIssuedWeightedAverageRemainingContractualTerm_dtY_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zCqwcjAXGaU1" title="Weighted-Average Remaining Contractual Life (Years), Granted and issued">2.83</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantedAndIssuedWeightedAverageExercisablePrice_pid_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zMJm2pJOPoqd" style="text-align: right" title="Weighted-Average Exercisable Price, Granted and issued">0.83</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zJisGhNmZ8t4" style="text-align: right" title="Number of Warrants, Outstanding, Exercised">(940,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisedInPeriodWeightedAverageExercisePrice_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zVnY6zXcxrN" style="text-align: right" title="Weighted-Average Exercise Price, Exercised">0.91</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisedWeightedAverageExercisablePrice_pid_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zruoTDmnXLQg" style="text-align: right" title="Weighted-Average Exercisable Price, Exercised">0.97</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zwKzUVuO4Bgi" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants, Outstanding, Expired">(183,778</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirationsInPeriodWeightedAverageExercisePrice_iN_di_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zwur8lAAYUb1" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted-Average Exercise Price, Outstanding, Expired">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Outstanding, March 31, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zu6XrneqArW3" style="text-align: right" title="Number of Warrants, Outstanding, balance">15,999,081</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iE_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zhsCeq863Au4" style="text-align: right" title="Weighted-Average Exercise Price, Outstanding, balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zR4x3QdlNBm6" title="Weighted-Average Remaining Contractual Life (Years), Outstanding">0</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iE_pid_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zSH0Zkwe9uHf" style="text-align: right" title="Weighted-Average Exercisable Price, balance">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Warrants exercisable at March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsNumberOfWarrantsExercisable_iE_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zOZxPlnwCZXh" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants exercisable">15,999,081</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentNonOptionExercisableWeightedAverageExercisePrice_iN_di_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zH3V00IVgt39" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted-Average Exercise Price, Warrants exercisable">2.26</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardWarrantsExercisableWeightedAverageRemainingContractualTerm_dtY_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zHgyLrTh1T7k" title="Weighted-Average Remaining Contractual Life (Years), Warrants Exercisable">1.58</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableWeightedAverageExercisePrice_iE_pid_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z6RulRL7BYSk" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted-Average Exercisable Price, Warrants exercisable">2.26</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

7768946

3.29 P5Y8M12D 3.29

7110232

246319

14632859

2.40 P2Y1M6D 2.40

2490000

0.83 P2Y9M29D 0.83

-940000

0.91 0.97

183778

15999081

P0Y 15999081 -2.26 P1Y6M29D 2.26

7110232

430798

96456

1889434

3045000

250000

46030

1000000

35197

95000

15775

343184

300230

344021

NOTE 14 – INCOME TAXES No income tax benefit has been recorded for the years ended March 31, 2026, and 2025, as the Company has incurred operating losses and maintains a full valuation allowance against its net deferred tax assets. 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: SCHEDULE OF DEFERRED TAX <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260331_zOwu3tLBEpS7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250331_z6wxufd4khjd" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: justify">Deferred income tax asset:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0p0_maDTAGzyMU_zL7kourAqz1c" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; font-size: 10pt; text-align: justify">Net operating loss carryforwards</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">14,816,000</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">12,723,000</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits_iI_pp0p0_maDTAGzyMU_zjuHLKiAvWBg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-size: 10pt; text-align: justify">Stock compensation</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">2,398,000</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">1,857,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsOther_iI_pp0p0_maDTAGzyMU_zanwmKWwJXW5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-size: 10pt; text-align: justify; padding-bottom: 1pt">Other</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">637,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">98,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsGross_iTI_pp0p0_mtDTAGzyMU_maDTANz3co_zmgOj5BF56p8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: justify">Total deferred tax assets</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">17,851,000</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">14,678,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTANz3co_znPTzlnYmSB4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-size: 10pt; text-align: justify; padding-bottom: 1pt">Valuation allowance</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(17,851,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(14,678,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsNet_iTI_pp0p0_mtDTANz3co_zoQO8PEDSHIf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 2.5pt">Net deferred tax assets</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table> As of March 31, 2026, the Company had net operating loss carryforwards of approximately $51,550,000 of which $7,000,000 has been accumulated in our pre-merger operating subsidiary, Gel-Del Technologies, Inc. Internal Revenue Code (“IRC”) 382 potentially limits the utilization of net operating losses when there is a greater than 50% change in ownership. The Company has not performed an analysis under IRC 382 related to the changes in ownership, which could place certain limits on the company’s ability to utilize the NOLs. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, the projected future taxable income and tax planning strategies in making this assessment. Management concluded that it is more likely than not that the deferred tax assets will not be realized and, accordingly, has recorded a full valuation allowance against the net deferred The change in the valuation allowance during the years ended March 31, 2026, and 2025 was $3,173,000 and $2,279,000, respectively. The net operating loss carryforwards prior to 2019, if not utilized, generally expire twenty years from the date the loss was incurred, and losses incurred in 2019 and after are carried forward indefinitely and subject to annual limitations for federal purposes. Minnesota loss carryforwards expire fifteen years from the date the loss was incurred and are subject to annual limitations. 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: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250401__20260331_zWFEVHZ7mNQi" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt; font-weight: bold">2025</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240401__20250331_zO92bEoWyjFi" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_maiXBRL_zzqeCv9uNyai" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; font-size: 10pt; text-align: justify">U.S. Federal Statutory Tax Rate</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_989_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maXBRL_c20250401__20260331_zrWmcVqgKLC8" style="width: 11%; font-size: 10pt; text-align: right" title="U.S. Federal Statutory Tax Rate, Amount">(2,199,471</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 11%; font-size: 10pt; text-align: right">21.00</td><td style="width: 1%; font-size: 10pt; text-align: left">%</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_980_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maXBRL_c20240401__20250331_zuhbtBXHYXh4" style="width: 11%; font-size: 10pt; text-align: right" title="U.S. Federal Statutory Tax Rate, Amount">(1,763,825</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 11%; font-size: 10pt; text-align: right">21.00</td><td style="width: 1%; font-size: 10pt; text-align: left">%</td></tr> <tr id="xdx_403_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_dp_maiXBRL_zj9rwXEbWVk6" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">State and Local Income Taxes(1)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_987_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_maXBRL_c20250401__20260331_fKDEp_z5u2iG3Ztngh" style="font-size: 10pt; text-align: right" title="State and Local Income Taxes, Amount">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">0.00</td><td style="font-size: 10pt; text-align: left">%</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_98B_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_maXBRL_c20240401__20250331_fKDEp_zzwiLTqFmsxf" style="font-size: 10pt; text-align: right" title="State and Local Income Taxes, Amount">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">0.00</td><td style="font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: justify">Domestic Federal:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_dp_maiXBRL_zTP7lqBoQ494" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-size: 10pt; text-align: justify">Nontaxable or Nondeductible items</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_98A_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_maXBRL_c20250401__20260331_zPVfl5Ky68gk" style="font-size: 10pt; text-align: right" title="Nontaxable or Nondeductible items, Amount">40,889</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-0.39</td><td style="font-size: 10pt; text-align: left">%</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_987_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_maXBRL_c20240401__20250331_zgAdlzuO0Ok5" style="font-size: 10pt; text-align: right" title="Nontaxable or Nondeductible items, Amount">32,489</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-0.39</td><td style="font-size: 10pt; text-align: left">%</td></tr> <tr id="xdx_404_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_dp_maiXBRL_zHgD1lUsnjIg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-size: 10pt; text-align: justify">Other</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_987_eus-gaap--IncomeTaxReconciliationOtherReconcilingItems_maXBRL_c20250401__20260331_zRpw3r6LK92d" style="font-size: 10pt; text-align: right" title="Other, Amount">(159,733</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">1.52</td><td style="font-size: 10pt; text-align: left">%</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationOtherReconcilingItems_maXBRL_c20240401__20250331_zGvt9iFKgNNi" style="font-size: 10pt; text-align: right" title="Other, Amount">66,212</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-0.79</td><td style="font-size: 10pt; text-align: left">%</td></tr> <tr id="xdx_40B_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_maiXBRL_zFUzLRrIN4J3" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-size: 10pt; text-align: justify; padding-bottom: 1pt">Changes in Valuation Allowance</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_984_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maXBRL_c20250401__20260331_zdvVmF7jrYEa" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Changes in Valuation Allowance, Amount">2,318,315</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-22.13</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">%</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_98B_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maXBRL_c20240401__20250331_zpWFFz8E9Kwf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Changes in Valuation Allowance, Amount">1,665,124</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-19.82</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">%</td></tr> <tr id="xdx_408_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_dp_mtiXBRL_z2Q9VZ9lGdub" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 2.5pt">Totals</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td id="xdx_985_eus-gaap--IncomeTaxExpenseBenefit_iT_mtXBRL_c20250401__20260331_zzUX8c13sGC6" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Totals, Amount">-</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">%</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td id="xdx_989_eus-gaap--IncomeTaxExpenseBenefit_iT_mtXBRL_c20240401__20250331_zfmAAr6PkVWh" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Totals, Amount">-</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">%</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top; text-align: left"> <td style="width: 0.25in"> </td> <td id="xdx_F03_zpanVKWcrZCc" style="width: 0.25in">(1)</td> <td id="xdx_F1F_zA9kjW50wlF2" style="text-align: justify">The state that contributes to the majority (greater than 50%) of the tax effect in this category is Minnesota.</td></tr> </table> No income taxes were paid during the years ended March 31, 2026 and 2025. As of March 31, 2026 and 2025, the Company had no unrecognized tax benefits and did not incur any interest or penalties related to uncertain tax positions. Accordingly, no accrual for uncertain tax positions was recorded as of those dates. The Company is subject to taxation in the U.S. and Minnesota. Tax years for 2022 and forward are subject to examination by tax authorities. The Company is not currently under examination by any tax authority. As of March 31, 2026, and 2025, the Company had no uncertain tax positions.

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: SCHEDULE OF DEFERRED TAX <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260331_zOwu3tLBEpS7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250331_z6wxufd4khjd" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: justify">Deferred income tax asset:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0p0_maDTAGzyMU_zL7kourAqz1c" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; font-size: 10pt; text-align: justify">Net operating loss carryforwards</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">14,816,000</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">12,723,000</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits_iI_pp0p0_maDTAGzyMU_zjuHLKiAvWBg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-size: 10pt; text-align: justify">Stock compensation</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">2,398,000</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">1,857,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsOther_iI_pp0p0_maDTAGzyMU_zanwmKWwJXW5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-size: 10pt; text-align: justify; padding-bottom: 1pt">Other</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">637,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">98,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsGross_iTI_pp0p0_mtDTAGzyMU_maDTANz3co_zmgOj5BF56p8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: justify">Total deferred tax assets</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">17,851,000</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">14,678,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTANz3co_znPTzlnYmSB4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-size: 10pt; text-align: justify; padding-bottom: 1pt">Valuation allowance</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(17,851,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(14,678,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsNet_iTI_pp0p0_mtDTANz3co_zoQO8PEDSHIf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 2.5pt">Net deferred tax assets</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table>

14816000

12723000

2398000

1857000

637000

98000

17851000

14678000

17851000

14678000

51550000

7000000

3173000

2279000

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: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250401__20260331_zWFEVHZ7mNQi" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt; font-weight: bold">2025</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240401__20250331_zO92bEoWyjFi" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_maiXBRL_zzqeCv9uNyai" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; font-size: 10pt; text-align: justify">U.S. Federal Statutory Tax Rate</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_989_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maXBRL_c20250401__20260331_zrWmcVqgKLC8" style="width: 11%; font-size: 10pt; text-align: right" title="U.S. Federal Statutory Tax Rate, Amount">(2,199,471</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 11%; font-size: 10pt; text-align: right">21.00</td><td style="width: 1%; font-size: 10pt; text-align: left">%</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_980_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maXBRL_c20240401__20250331_zuhbtBXHYXh4" style="width: 11%; font-size: 10pt; text-align: right" title="U.S. Federal Statutory Tax Rate, Amount">(1,763,825</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 11%; font-size: 10pt; text-align: right">21.00</td><td style="width: 1%; font-size: 10pt; text-align: left">%</td></tr> <tr id="xdx_403_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_dp_maiXBRL_zj9rwXEbWVk6" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">State and Local Income Taxes(1)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_987_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_maXBRL_c20250401__20260331_fKDEp_z5u2iG3Ztngh" style="font-size: 10pt; text-align: right" title="State and Local Income Taxes, Amount">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">0.00</td><td style="font-size: 10pt; text-align: left">%</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_98B_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_maXBRL_c20240401__20250331_fKDEp_zzwiLTqFmsxf" style="font-size: 10pt; text-align: right" title="State and Local Income Taxes, Amount">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">0.00</td><td style="font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: justify">Domestic Federal:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_dp_maiXBRL_zTP7lqBoQ494" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-size: 10pt; text-align: justify">Nontaxable or Nondeductible items</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_98A_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_maXBRL_c20250401__20260331_zPVfl5Ky68gk" style="font-size: 10pt; text-align: right" title="Nontaxable or Nondeductible items, Amount">40,889</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-0.39</td><td style="font-size: 10pt; text-align: left">%</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_987_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_maXBRL_c20240401__20250331_zgAdlzuO0Ok5" style="font-size: 10pt; text-align: right" title="Nontaxable or Nondeductible items, Amount">32,489</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-0.39</td><td style="font-size: 10pt; text-align: left">%</td></tr> <tr id="xdx_404_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_dp_maiXBRL_zHgD1lUsnjIg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-size: 10pt; text-align: justify">Other</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_987_eus-gaap--IncomeTaxReconciliationOtherReconcilingItems_maXBRL_c20250401__20260331_zRpw3r6LK92d" style="font-size: 10pt; text-align: right" title="Other, Amount">(159,733</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">1.52</td><td style="font-size: 10pt; text-align: left">%</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationOtherReconcilingItems_maXBRL_c20240401__20250331_zGvt9iFKgNNi" style="font-size: 10pt; text-align: right" title="Other, Amount">66,212</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-0.79</td><td style="font-size: 10pt; text-align: left">%</td></tr> <tr id="xdx_40B_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_maiXBRL_zFUzLRrIN4J3" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-size: 10pt; text-align: justify; padding-bottom: 1pt">Changes in Valuation Allowance</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_984_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maXBRL_c20250401__20260331_zdvVmF7jrYEa" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Changes in Valuation Allowance, Amount">2,318,315</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-22.13</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">%</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_98B_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maXBRL_c20240401__20250331_zpWFFz8E9Kwf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Changes in Valuation Allowance, Amount">1,665,124</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-19.82</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">%</td></tr> <tr id="xdx_408_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_dp_mtiXBRL_z2Q9VZ9lGdub" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 2.5pt">Totals</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td id="xdx_985_eus-gaap--IncomeTaxExpenseBenefit_iT_mtXBRL_c20250401__20260331_zzUX8c13sGC6" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Totals, Amount">-</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">%</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td id="xdx_989_eus-gaap--IncomeTaxExpenseBenefit_iT_mtXBRL_c20240401__20250331_zfmAAr6PkVWh" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Totals, Amount">-</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">%</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top; text-align: left"> <td style="width: 0.25in"> </td> <td id="xdx_F03_zpanVKWcrZCc" style="width: 0.25in">(1)</td> <td id="xdx_F1F_zA9kjW50wlF2" style="text-align: justify">The state that contributes to the majority (greater than 50%) of the tax effect in this category is Minnesota.</td></tr> </table>

-2199471

0.2100

-1763825

0.2100

0.0000

40889

-0.0039

32489

-0.0039

-159733

0.0152

66212

-0.0079

2318315

-0.2213

1665124

-0.1982

0.0000

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. <p id="xdx_89C_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zcSW7bwsvzg7" style="font: 10pt Times New Roman, Times, Serif; display: none; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify">SCHEDULE OF SEGMENT INFORMATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250401__20260331_zamkpfzKe6f" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240401__20250331_zpu3zqeqGQG6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years Ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zC12IUCNAVVa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">NET REVENUE</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,141,607</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,132,533</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--CostOfGoodsAndServicesSold_hsrt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zFulqiAzjiD9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Cost of Sales</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">386,856</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">137,677</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--GrossProfit_hsrt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zJnOM1tfHgyb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Gross Profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">754,751</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">994,856</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingExpensesAbstract_iB_hsrt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zJSpm8MLRzq3" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">OPERATING EXPENSES</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--SellingAndMarketingExpense_i01_hsrt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zUJXrBfCYrq6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Sales and marketing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,069,104</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,644,095</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--ResearchAndDevelopmentExpense_i01_hsrt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zqsifK9bmCN5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Research and development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,415,032</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,583,250</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--GeneralAndAdministrativeExpense_i01_hsrt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zkQKOYFty4H8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">General and administrative</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,333,577</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,823,230</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ImpairmentExpense_i01_zv8VoZ7H6gN6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Impairment expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,000,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingExpenses_i01T_hsrt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_ze9UZoVmQam8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Total operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,817,713</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,050,575</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingIncomeLoss_i01T_hsrt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zV3Kt5QeMhSf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">NET OPERATING LOSS</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(9,062,962</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(8,055,720</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

<p id="xdx_89C_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zcSW7bwsvzg7" style="font: 10pt Times New Roman, Times, Serif; display: none; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify">SCHEDULE OF SEGMENT INFORMATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250401__20260331_zamkpfzKe6f" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240401__20250331_zpu3zqeqGQG6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years Ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zC12IUCNAVVa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">NET REVENUE</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,141,607</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,132,533</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--CostOfGoodsAndServicesSold_hsrt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zFulqiAzjiD9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Cost of Sales</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">386,856</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">137,677</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--GrossProfit_hsrt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zJnOM1tfHgyb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Gross Profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">754,751</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">994,856</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingExpensesAbstract_iB_hsrt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zJSpm8MLRzq3" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">OPERATING EXPENSES</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--SellingAndMarketingExpense_i01_hsrt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zUJXrBfCYrq6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Sales and marketing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,069,104</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,644,095</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--ResearchAndDevelopmentExpense_i01_hsrt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zqsifK9bmCN5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Research and development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,415,032</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,583,250</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--GeneralAndAdministrativeExpense_i01_hsrt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zkQKOYFty4H8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">General and administrative</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,333,577</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,823,230</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ImpairmentExpense_i01_zv8VoZ7H6gN6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Impairment expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,000,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingExpenses_i01T_hsrt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_ze9UZoVmQam8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Total operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,817,713</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,050,575</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingIncomeLoss_i01T_hsrt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zV3Kt5QeMhSf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">NET OPERATING LOSS</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(9,062,962</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(8,055,720</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

1141607

1132533

386856

137677

754751

994856

3069104

2644095

1415032

1583250

4333577

4823230

1000000

9817713

9050575

-9062962

-8055720

NOTE 16 – SUBSEQUENT EVENTS On April 7, 2026, the Company received $600,000 proceeds from the March 31, 2026 subscription receivable, in connection with the sale of 750,000 shares of common stock issued at $0.80 per share recorded against a subscription receivable and common stock to be issued on March 31, 2026. In April 2026, the Company issued an aggregate of <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20260401__20260430__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--EmployeeStockMember_z96r8meqrDue" title="Common stock issued to employees for compensation, shares">70,652 shares of common stock to an employee and board members with a fair value on the date of grant of $<span id="xdx_902_eus-gaap--StockGrantedDuringPeriodValueSharebasedCompensation_c20260401__20260430__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--EmployeeStockMember_zZsDy5ppBHTb" title="Common stock issued to employees for compensation">49,750, recorded as stock compensation expense. In April 2026, the Company issued <span id="xdx_90E_ecustom--StockIssuedDuringPeriodSharesConversionOfAccruedDividends_c20260401__20260430__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zYWhdpLEFUUd" title="Issuance of shares">176,174 shares of common stock, with a fair value of $<span id="xdx_90C_ecustom--StockIssuedDuringPeriodValueConversionOfAccruedDividends_c20260401__20260430__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zOqrN65mUhTc" title="Fair value of stock">125,000 to settle $<span id="xdx_908_eus-gaap--DividendsPreferredStock_c20260430__20260430__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zG6uqzd70748" title="Accrued dividends">125,000 of accrued dividends on Series B Preferred Stock. In May 2026, the Company issued an aggregate of <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20260501__20260530__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--EmployeeStockMember_zZBvJUoM0ln" title="Common stock issued to employees for compensation, shares">325,000 shares of common stock to employees for performance bonuses with a fair value of $<span id="xdx_907_eus-gaap--StockIssued1_c20260501__20260531__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--EmployeeStockMember_zOADRmSaE8Ie" title="Fair value of stock">253,500 recognized as compensation expense on the date of issuance. In May 2026, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20260501__20260530__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_zkvgeWFHT1Th" title="Common stock issued to employees for compensation, shares">25,000 shares of common stock to an employee pursuant to an employment agreement as compensation with a fair value of $<span id="xdx_905_eus-gaap--StockIssued1_c20260501__20260531__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_zg9fnFiyshL1" title="Fair value of stock">19,975 recognized as compensation expense on the date of issuance. On June 8, 2026, the Company signed a private placement subscription agreement with one investor for a total of <span id="xdx_90D_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260608__20260608__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zUNUzFCWZAse" title="Sale of stock, number of shares issued in transaction">1,875,000 shares of common stock with a fair value of $<span id="xdx_90E_eus-gaap--SaleOfStockPricePerShare_iI_pid_c20260608__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zdN2A2ohew48" title="Sale of stock, price per share">0.80 per share for total proceeds of $<span id="xdx_908_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20260608__20260608__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zPnrMBBQWolh" title="Proceeds from issuance or sale of equity">1,500,000 recorded as a subscription receivable and common stock to be issued. Total proceeds received against the subscription receivable at June 29, 2026 totaled $<span id="xdx_90E_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20260629__20260629__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zuIxXImFtFz3" title="Proceeds from issuance or sale of equity">150,000 for <span id="xdx_909_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260629__20260629__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zKFzORnOZI3b" title="Sale of stock, number of shares issued in transaction">187,500 shares of common stock. These shares have not been issued yet by the stock transfer agent, as of June 29, 2026. In June 2026, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20260601__20260630__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_zCmq5nIC95jk" title="Common stock issued to employees for compensation, shares">10,000 shares of common stock to an employee pursuant to an employment agreement as compensation with a fair value of $<span id="xdx_906_eus-gaap--StockIssued1_c20260601__20260630__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_z2Jd8JknX9K5" title="Fair value of stock">7,000 recognized as compensation expense on the date of issuance. In June 2026, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20260601__20260630__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zot1eCx03kfc" title="Common stock issued to employees for compensation, shares">200,000 shares of common stock to a service provider pursuant to a consulting agreement. The shares had a fair value of $<span id="xdx_905_eus-gaap--StockIssued1_c20260601__20260630__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zXDwr6Yclqn5" title="Fair value of stock">160,000, which will be recognized as advertising and promotion expense on a straight-line basis over the three-month agreement term from June 15, 2026 through September 15, 2026. On June 22, 2026, the Company entered into a promissory note totaling $150,000. The note accrues interest at a rate of 6% per annum, has a maturity date of June 22, 2027 and has no conversion terms.

600000

750000

0.80

70652

49750

176174 125000

125000

325000

253500

25000

19975

1875000

0.80

1500000

150000

187500

10000

7000

200000

160000

150000

0.06

2027-06-22

The aggregate intrinsic value of restricted stock units outstanding is calculated as the difference between the exercise price of the underlying awards and the closing stock price of $0.60 for the Company’s common stock on March 31, 2025 and the closing stock price of $0.70 for the Company’s common stock on March 31, 2026. The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying awards and the closing stock price of $0.70 for the Company’s common stock on March 31, 2026, and the closing stock price of $0.60 for the Company’s common stock on March 31, 2025. The state that contributes to the majority (greater than 50%) of the tax effect in this category is Minnesota.