v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Tables)
3 Months Ended
Jun. 30, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
SCHEDULE OF RECOGNIZED REVENUE ASSETS AND LIABILITIES

Assets and liabilities (included in accrued expenses) under the Agreement were as follows:

 

   June 30, 2026   March 31, 2026 
Accounts receivable  $-   $- 
Rebate liability   57,264    57,264 
Distribution fee payable   -    2,299 
SCHEDULE OF UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEET

The following tables summarizes the effect of the errors on the Company’s audited consolidated balance sheet as of March 31, 2026 and unaudited consolidated balance sheet as of June 30, 2025:

 

  

March 31, 2026

As Previously Reported

   Adjustment  

March 31, 2026

As Revised

 
             
Audited consolidated balance sheets - Additional Paid-In Capital  $103,584,614   $(763,259)  $102,821,355 
Audited consolidated statements of changes in stockholders’ equity - Beneficial conversion feature   786,908    (786,908)   - 
Audited consolidated statements of changes in stockholders’ equity - Warrants issued with promissory notes   -    23,649    23,649 
Audited consolidated balance sheets - Accumulated Deficit   (102,075,765)   763,259    (101,312,506)

 

  


June 30, 2025

As Previously Reported

   Adjustments  


June 30, 2025

As Revised

 
             
Unaudited condensed consolidated balance sheets - Additional Paid-In Capital  $97,236,660   $(763,259)  $96,473,401 
Unaudited condensed consolidated statements of changes in stockholders’ equity - Beneficial conversion feature   763,259    (763,259)   - 
Unaudited condensed consolidated balance sheets – Convertible notes payable and accrued interest, net of discount   1,129,222    763,259    1,892,481 
Unaudited condensed consolidated balance sheets - Total Stockholder’s Equity   3,730,977    (763,259)   2,967,718