Nordicus Partners (NORDD) 10-Q 19 Aug 24 2025 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Jun. 30, 2024	Aug. 15, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2025
Current Fiscal Year End Date	--03-31
Entity File Number	001-11737
Entity Registrant Name	NORDICUS PARTNERS CORPORATION
Entity Central Index Key	0001011060
Entity Tax Identification Number	04-3186647
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	280 South Beverly Dr.
Entity Address, Address Line Two	Suite 505
Entity Address, City or Town	Beverly Hills
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	90212
City Area Code	310
Local Phone Number	666-0750
Title of 12(b) Security	Common Stock, $0.001 par value per share
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		49,622,248

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2024	Mar. 31, 2024
Current assets:
Cash	$ 26,726	$ 49,933
Prepaids and other current assets	53,627
Total current assets	80,353	49,933
Website	10,940	7,640
Other assets	317,511
Goodwill	18,641,985
Investment in Mag Mile Capital, Inc.	1,750,000	1,750,000
Total Assets	20,800,789	1,807,573
Current liabilities:
Accounts payable and accrued expenses	65,155	5,019
Deferred revenue		7,500
Total current liabilities	65,155	26,405
Total Liabilities	65,155	26,405
Commitments and contingencies
Stockholders’ equity:
Preferred stock; $0.001 par value; 5,000,000 shares authorized; no shares issued and outstanding
Common stock; $0.001 par value; 50,000,000 shares authorized; 49,465,276 and 11,102,248 shares issued; respectively	49,462	11,102
Treasury stock, 1,534 shares at cost	(30,328)	(30,328)
Additional paid-in capital	63,911,274	45,686,769
Accumulated other comprehensive income	(3,078)	(2,848)
Accumulated deficit	(44,141,696)	(43,883,527)
Total equity attributed to the parent	19,785,634	1,781,168
Non-controlling interest	950,000
Total stockholders’ equity	20,735,634	1,781,168
Total liabilities and stockholders’ equity	20,800,789	1,807,573
Related Party [Member]
Current liabilities:
Related party payable		$ 13,886

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2024	Mar. 31, 2024
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	49,465,276	11,102,248
Treasury stock, shares	1,534	1,534

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
Revenue
Operating expenses:
Officer compensation	49,442	27,000
Professional fees	25,782	19,925
Consulting expense	150,000
General and administrative	32,945	4,664
Total operating expenses	258,169	51,589
Loss from operations	(258,169)	(51,589)
Other income:
Interest income		1,913
Other income		9,380
Total other income		11,293
Loss from operations before provision for income taxes	(258,169)	(40,296)
Provision for income taxes
Net loss	(258,169)	(40,296)
Other comprehensive loss:
Foreign currency translation adjustment	(230)	(61)
Comprehensive Loss	$ (258,399)	$ (40,357)
Net loss per common share - basic	$ (0.01)	$ 0
Net loss per common share - diluted	$ (0.01)	$ 0
Weighted average shared - basic	31,305,435	8,570,973
Weighted average shared - diluted	31,305,435	8,570,973

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock, Common [Member]	Common Stock To Be Issued [Member]	AOCI Attributable to Parent [Member]	Total Equity Attributed to Parent [Member]	Noncontrolling Interest [Member]	Total
Balance at Mar. 31, 2023	$ 8,296	$ 42,246,688	$ (42,197,663)	$ (30,328)		$ 665			$ 27,658
Balance, shares at Mar. 31, 2023	8,296,248
Exercise of warrants					25,000				25,000
Net loss			(40,296)			(61)			(40,357)
Shares issued for stock investment	$ 2,500	1,747,500							1,750,000
Shares issued for stock investment, shares	2,500,000
Balance at Jun. 30, 2023	$ 10,796	43,994,188	(42,237,959)	(30,328)	25,000	604			1,762,301
Balance, shares at Jun. 30, 2023	10,796,248
Balance at Mar. 31, 2023	$ 8,296	42,246,688	(42,197,663)	(30,328)		665			27,658
Balance, shares at Mar. 31, 2023	8,296,248
Balance at Mar. 31, 2024	$ 11,102	45,686,769	(43,883,527)	(30,328)		(2,848)	$ 1,781,168		1,781,168
Balance, shares at Mar. 31, 2024	11,102,248
Shares issued for acquisition	$ 38,000	18,012,000							18,050,000
Balance, shares	38,000,000
Exercise of warrants	$ 60	59,940							60,000
Balance, shares	60,000
Shares issued for services	$ 300	138,679							138,979
Balance, shares	300,000
Forgiveness of debt – related party		13,886							13,886
Recognition of non-controlling interest								950,000	950,000
Net loss			(258,169)			(230)	(258,399)		(258,399)
Balance at Jun. 30, 2024	$ 49,462	$ 63,911,274	$ (44,141,696)	$ (30,328)		$ (3,078)	$ 19,785,634	$ 950,000	$ 20,735,634
Balance, shares at Jun. 30, 2024	49,462,248

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Mar. 31, 2024
Cash flows from operating activities:
Net loss	$ (258,169)	$ (40,296)
Adjustments to reconcile net loss to net cash flows used in operating activities
Stock-based compensation	138,979
Amortization expense	1,402
Changes in assets and liabilities:
Prepaid expenses and other assets	(122,618)	(19)
Receivables		44,481
Deferred revenue	(7,500)
Accounts payable – related party		(4,954)
Accounts payable and accrued expenses	30,357	740
Net cash used in operating activities	(217,549)	(48)
Cash flows from investing activities:
Cash acquired in acquisition	134,572
Net cash provided by investing activities	134,572
Cash flows from financing activities:
Proceeds from exercise of warrants	60,000	25,000
Net cash provided by financing activities	60,000	25,000
Net change in cash	(22,977)	24,952
Effect of exchange rate on cash	(230)	(61)
Cash at beginning of period	49,933	7,149	$ 7,149
Cash at end of period	26,726	32,040	$ 49,933
Supplemental disclosure of cash flow information:
Income taxes paid
Interest paid
Supplemental disclosure of non-cash activity:
Common stock issued for shares of Mag Mile Capital, Inc.		$ 1,750,000

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	3 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS Nordicus Partners Corporation (the “Company” or “Nordicus”) was founded in 1993 as a subsidiary of PolyMedica Corporation. On January 31, 2020, we completed the sale of substantially all of our assets (the “Asset Sale”) for a total purchase price of $ 7,250,000 As a result of the Asset Sale, we ceased operating as a developer, manufacturer, marketer and seller of advanced polymers. Subsequent to the Closing Date, we became engaged in efforts to identify either an (i) operating company to acquire or merge with through an equity-based exchange transaction or (ii) investor interested in purchasing a majority interest in our common stock, whereby either transaction would likely result in a change in control. On March 3, 2020, we filed a Certificate of Amendment to the Company’s Certificate of Incorporation, which amendment was unanimously approved by our Board of Directors, to change our name AdvanSource Biomaterials Corporation to EKIMAS Corporation. On October 12, 2021, we entered into a Stock Purchase Agreement (the “SPA”) with Reddington Partners LLC, a California limited liability company (“Reddington”) providing for the purchase of a total of 5,114,475 90 400,000 Pursuant to the SPA, the Company effectuated a 1-for 50 reverse stock split 422,725 4,691,750 5,114,475 90 On February 23, 2023, the Company and Managementselskabet af 12.08.2020 A/S (formerly Nordicus Partners A/S), a Danish stock corporation, consummated the transactions contemplated by that certain Contribution Agreement (the “Contribution Agreement”) by and among the Company, Nordicus, GK Partners, Henrik Rouf and Life Science Power House ApS (“LSPH”). (GK Partners, Rouf and LSPH are collectively referred to herein as the “Sellers”, and each individually as a “Seller”). Pursuant to the Contribution Agreement the Sellers contributed, transferred, assigned and conveyed to the Company all right, title and interest in and to one hundred percent ( 100 2,500,000 0.001 100 On February 23, 2023, Tom Glaesner Larsen and Christian Hill Madsen were appointed directors of the Company. Mr. Hill-Madsen will continue as Chairman of the Board of Orocidin A/S, of which the Company recently acquired 95 On May 17, 2023, the Company changed its name to Nordicus Partners Corporation and its ticker symbol to NORD. On June 1, 2023, the Company acquired a 4.99 On June 9, 2023, Tom Glaesner Larsen resigned from the Company’s board of directors, and the remaining board members appointed Henrik Keller as his replacement. On November 29, 2023, the Company’s subsidiary, Nordicus Partners A/S, changed its name to Managementselskabet af 12.08.2020 A/S. On May 13, 2024, the Company and certain shareholders (the “Sellers”) of Orocidin A/S, a Danish stock corporation (“Orocidin”) entered into a Stock Purchase and Sale Agreement (the “Agreement”), under which the Sellers sold to the Company 525,597 95.0 38,000,000 On June 3, 2024, Mr. Christian Hill-Madsen resigned as a director of the Company and Peter Severin was appointed as his replacement.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”), and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company as of and for the three month period ending June 30, 2024, and not necessarily indicative of the results to be expected for the full year ending March 31, 2025. These unaudited financial statements should be read in conjunction with the financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended March 31, 2024. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company’s accounting estimates include the collectability of receivables, useful lives of long-lived assets and recoverability of those assets, impairment in fair value of goodwill. Concentration of Credit Risk We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. We believe we are not exposed to any significant credit risk on cash. Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, Managementselskabet af 12.08.2020 A/S and Orocidin A/S. All significant intercompany transactions have been eliminated in consolidation. Translation Adjustment The accounts of the Company’s subsidiaries are maintained in Danish krone. According to the Codification, all assets and liabilities were translated at the current exchange rate at respective balance sheets dates, members’ capital are translated at the historical rates and income statement items are translated at the average exchange rate for the period. The resulting translation adjustments are reported under other comprehensive income in accordance with the Comprehensive Income Topic of the Codification (ASC 220), as a component of Stockholders’ equity. Transaction gains and losses are reflected in the income statement. Comprehensive Income The Company uses SFAS 130 “Reporting Comprehensive Income” (ASC Topic 220). Comprehensive income is comprised of net income and all changes to the statements of Stockholders’ equity, except changes in paid-in capital and distributions to shareholders. Comprehensive income is included in net loss and foreign currency translation adjustments. Stock-based Compensation In June 2018, the FASB issued ASU 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting. Fair Value of Financial Instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP) and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally unobservable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and liabilities, such as cash, prepaid expenses and accrued expenses approximate their fair value because of the short maturity of those instruments. The Company’s notes payable approximate the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements on June 30, 2024 and 2023. Net Income (Loss) Per Common Share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. As of June 30, 2024 and 2023, there were 6,269,000 6,610,000 Goodwill The Company accounts for business combinations under the acquisition method of accounting in accordance with Accounting Standards Codification (“ASC”) 805, Business Combinations The Company tests for indefinite-lived intangibles and goodwill impairment in the fourth quarter of each year and whenever events or circumstances indicate that the carrying amount of the asset exceeds its fair value and may not be recoverable. Revenue Recognition The Company recognizes revenue under ASC 606, “Revenue from Contracts with Customers” (“ASC 606”). The Company determines revenue recognition through the following steps: ● Identification of a contract with a customer; ● Identification of the performance obligations in the contract; ● Determination of the transaction price; ● Allocation of the transaction price to the performance obligations in the contract; and ● Recognition of revenue when or as the performance obligations are satisfied. In January 2024, the Company signed an agreement with Orocidin for which it recognized revenue in the fiscal year ended March 31, 2024. Since Orocidin became a wholly owned subsidiary in the first quarter ended June 30, 2024, no more revenue is to be recognized, but will be eliminated as an intercompany transaction. Recently Issued Accounting Pronouncements The Company has implemented all new applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

GOING CONCERN

GOING CONCERN	3 Months Ended
	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3 - GOING CONCERN The Company’s unaudited financial statements have been prepared on a going concern basis, which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has minimal revenue and has incurred losses since inception resulting in an accumulated deficit of $ 44,141,696 The ability to continue as a going concern is dependent upon the Company’s recent acquisition, its generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand, the private placement of common stock and the exercise of outstanding warrants. The financial statements of the Company do not include any adjustments that may result from the outcome of these uncertainties.

INVESTMENTS

INVESTMENTS	3 Months Ended
	Jun. 30, 2024
Investments, All Other Investments [Abstract]
INVESTMENTS	NOTE 4 - INVESTMENTS On June 20, 2023, the Company and GK Partners ApS (the “Seller”) entered into a Stock Purchase and Sale Agreement (the “Agreement”), under which the Seller sold to the Company 5,000,000 2,500,000 1,750,000 0.70 5 Investments – Equity Securities, The Company’s investment in Mag Mile Capital, Inc is subject to changes and fluctuations based on their business activities and their ability to trade in the future.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Jun. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5 - RELATED PARTY TRANSACTIONS Mr. Tom Glasner Larsen is an affiliate of GK Partners and was a member of our board of directors from February 23, 2023, until his voluntary retirement on June 9, 2023. He was a beneficial owner of a controlling interest in Managementselskabet af 12.08.2020 A/S (formerly Nordicus Partners A/S) until its acquisition by us on February 23, 2023. He was also a beneficial owner of a controlling interest in Orocidin A/S until its acquisition by us on May 13, 2024. On April 11, 2022, effective April 1, 2022, we issued to GK Partners, for financial services, a warrant to immediately purchase up to 6,000,000 1.00 December 31, 2023 5,705,000 December 31, 2024 306,000 1.00 306,000 60,000 1.00 60,000 On February 23, 2023, pursuant to the Contribution Agreement by and among the Company, Managementselskabet af 12.08.2020 A/S (formerly Nordicus Partners A/S), GK Partners ApS (“GK Partners”), Henrik Rouf and Life Science Power House ApS (“LSPH”), were issued 2,500,000 On June 20, 2023, the Company and GK Partners ApS (the “Seller”) entered into a Stock Purchase and Sale Agreement (the “Agreement”), under which the Seller sold to the Company 5,000,000 2,500,000 Mr. Bennett Yankowitz, our chief financial officer and director, was affiliated with legal counsel who provided us with general legal services (the “Affiliate”). We recorded legal fees to the Affiliate of $ 17,782 10,924 0 7,713 Our employment agreement with Henrik Rouf, our chief executive officer, provided for a base salary of $ 72,000 one year 120,000 April 1, 2025 Our consulting agreement with Bennett Yankowitz, our chief financial officer and a member of our board of directors, provided for a base salary of $ 36,000 one year 60,000 April 1, 2025 During the three months ended June 30, 2024, a related party forgave their payable of $ 13,886 Effective June 3, 2024, Christian Hill-Madsen resigned from the Board of Directors of the Company, and the remaining Board members appointed Peter Severin as his replacement and as Chairman of the Board of Directors. Mr. Hill-Madsen will continue as Chairman of the Board of Orocidin A/S, of which the Company recently acquired 95 On June 3, 2024, the Company’s Board of Directors approved a compensation plan under which the Chairman of the Board of Directors will receive compensation of $ 20,000 10,000

PREFERRED STOCK

PREFERRED STOCK	3 Months Ended
	Jun. 30, 2024
Equity [Abstract]
PREFERRED STOCK	NOTE 6 - PREFERRED STOCK Preferred Stock We have authorized 5,000,000 0.001 500,000 500,000 no

COMMON STOCK TRANSACTIONS

COMMON STOCK TRANSACTIONS	3 Months Ended
	Jun. 30, 2024
Equity [Abstract]
COMMON STOCK TRANSACTIONS	NOTE 7 - COMMON STOCK TRANSACTIONS During the three months ended June 30, 2024, GK Partners exercised a portion of its warrant for 60,000 1.00 60,000 During the three months ended June 30, 2024, the Company issued 300,000 0.50 150,000 On May 13, 2024, the Company and certain shareholders of Orocidin A/S, a Danish stock corporation entered into a Stock Purchase and Sale Agreement, under which the Company issued 38,000,000

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	3 Months Ended
	Jun. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
BUSINESS COMBINATIONS	NOTE 8 – BUSINESS COMBINATIONS On May 13, 2024, the Company and certain shareholders of Orocidin A/S, a Danish stock corporation entered into a Stock Purchase and Sale Agreement, under which the Company issued 38,000,000 0.50 The Company accounted for the transaction as a business combination under ASC 805 and as a result, allocated the fair value of the book value of identifiable assets acquired and liabilities assumed as of the acquisition date as outlined in the table below. The excess of the purchase price over the estimated fair values of the underlying identifiable assets acquired, liabilities assumed was allocated to goodwill. The allocation of the purchase price and the estimated fair market values of the assets acquired, liabilities assumed, and noncontrolling interest are shown below: SCHEDULE OF PURCHASE PRICE AND ESTIMATED MARKET VALUE OF THE ASSETS ACQUIRED LIABILITIES Consideration Consideration issued $ 18,050,000 Identified assets and liabilities Cash 134,572 Intangible assets 223,316 Other receivables 29,906 Accounts payable and accruals (29,779 ) Total identified assets, liabilities, and noncontrolling interest 358,015 Minority interest 950,000 Excess purchase price allocated to goodwill $ 18,641,985

WARRANTS

WARRANTS	3 Months Ended
	Jun. 30, 2024
Share-Based Payment Arrangement [Abstract]
WARRANTS	NOTE 9 - WARRANTS A summary of the Company’s outstanding warrants as of June 30, 2024 is as follows. SCHEDULE OF WARRANT ACTIVITIES Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Intrinsic Value Outstanding, March 31, 2024 6,329,000 $ 1.00 1.35 $ — Issued — $ — — Expired — $ — — Exercised (60,000 ) $ — — Outstanding, June 30, 2024 6,269,000 $ 1.00 1.10 $ —

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Jun. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 - SUBSEQUENT EVENTS In accordance with SFAS 165 (ASC 855-10) management has performed an evaluation of subsequent events through the date that the financial statements were issued and has determined that it has the following material subsequent events to disclose in these financial statements. Subsequent to June 30, 2024, GK Partners exercised a portion of its warrant for a total of 160,000 1.00 160,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company’s unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”), and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company as of and for the three month period ending June 30, 2024, and not necessarily indicative of the results to be expected for the full year ending March 31, 2025. These unaudited financial statements should be read in conjunction with the financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended March 31, 2024.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company’s accounting estimates include the collectability of receivables, useful lives of long-lived assets and recoverability of those assets, impairment in fair value of goodwill.
Concentration of Credit Risk	Concentration of Credit Risk We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. We believe we are not exposed to any significant credit risk on cash.
Cash Equivalents	Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, Managementselskabet af 12.08.2020 A/S and Orocidin A/S. All significant intercompany transactions have been eliminated in consolidation.
Translation Adjustment	Translation Adjustment The accounts of the Company’s subsidiaries are maintained in Danish krone. According to the Codification, all assets and liabilities were translated at the current exchange rate at respective balance sheets dates, members’ capital are translated at the historical rates and income statement items are translated at the average exchange rate for the period. The resulting translation adjustments are reported under other comprehensive income in accordance with the Comprehensive Income Topic of the Codification (ASC 220), as a component of Stockholders’ equity. Transaction gains and losses are reflected in the income statement.
Comprehensive Income	Comprehensive Income The Company uses SFAS 130 “Reporting Comprehensive Income” (ASC Topic 220). Comprehensive income is comprised of net income and all changes to the statements of Stockholders’ equity, except changes in paid-in capital and distributions to shareholders. Comprehensive income is included in net loss and foreign currency translation adjustments.
Stock-based Compensation	Stock-based Compensation In June 2018, the FASB issued ASU 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP) and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally unobservable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and liabilities, such as cash, prepaid expenses and accrued expenses approximate their fair value because of the short maturity of those instruments. The Company’s notes payable approximate the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements on June 30, 2024 and 2023.
Net Income (Loss) Per Common Share	Net Income (Loss) Per Common Share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. As of June 30, 2024 and 2023, there were 6,269,000 6,610,000
Goodwill	Goodwill The Company accounts for business combinations under the acquisition method of accounting in accordance with Accounting Standards Codification (“ASC”) 805, Business Combinations The Company tests for indefinite-lived intangibles and goodwill impairment in the fourth quarter of each year and whenever events or circumstances indicate that the carrying amount of the asset exceeds its fair value and may not be recoverable.
Revenue Recognition	Revenue Recognition The Company recognizes revenue under ASC 606, “Revenue from Contracts with Customers” (“ASC 606”). The Company determines revenue recognition through the following steps: ● Identification of a contract with a customer; ● Identification of the performance obligations in the contract; ● Determination of the transaction price; ● Allocation of the transaction price to the performance obligations in the contract; and ● Recognition of revenue when or as the performance obligations are satisfied. In January 2024, the Company signed an agreement with Orocidin for which it recognized revenue in the fiscal year ended March 31, 2024. Since Orocidin became a wholly owned subsidiary in the first quarter ended June 30, 2024, no more revenue is to be recognized, but will be eliminated as an intercompany transaction.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements The Company has implemented all new applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	3 Months Ended
	Jun. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
SCHEDULE OF PURCHASE PRICE AND ESTIMATED MARKET VALUE OF THE ASSETS ACQUIRED LIABILITIES	The allocation of the purchase price and the estimated fair market values of the assets acquired, liabilities assumed, and noncontrolling interest are shown below: SCHEDULE OF PURCHASE PRICE AND ESTIMATED MARKET VALUE OF THE ASSETS ACQUIRED LIABILITIES Consideration Consideration issued $ 18,050,000 Identified assets and liabilities Cash 134,572 Intangible assets 223,316 Other receivables 29,906 Accounts payable and accruals (29,779 ) Total identified assets, liabilities, and noncontrolling interest 358,015 Minority interest 950,000 Excess purchase price allocated to goodwill $ 18,641,985

WARRANTS (Tables)

WARRANTS (Tables)	3 Months Ended
	Jun. 30, 2024
Share-Based Payment Arrangement [Abstract]
SCHEDULE OF WARRANT ACTIVITIES	A summary of the Company’s outstanding warrants as of June 30, 2024 is as follows. SCHEDULE OF WARRANT ACTIVITIES Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Intrinsic Value Outstanding, March 31, 2024 6,329,000 $ 1.00 1.35 $ — Issued — $ — — Expired — $ — — Exercised (60,000 ) $ — — Outstanding, June 30, 2024 6,269,000 $ 1.00 1.10 $ —

ORGANIZATION AND DESCRIPTION _2

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative) - USD ($)							3 Months Ended
	May 13, 2024	Feb. 23, 2023	Mar. 15, 2022	Mar. 11, 2022	Oct. 12, 2021	Jan. 31, 2020	Jun. 30, 2023	Jun. 30, 2024	Jun. 03, 2024	Mar. 31, 2024	Jun. 01, 2023
Cash consideration for shares							$ 1,750,000
Common stock, par value								$ 0.001		$ 0.001
Orocidin A/S [Member] | Restricted Stock [Member]
Number of shares issued	38,000,000
Common Stock [Member]
Stock issued during period, shares, new issues							2,500,000
Cash consideration for shares							$ 2,500
Orocidin A/S [Member]
Equity interest acquired, percentage		95%							95%
Mag Mile Capital Inc [Member]
Equity interest acquired, percentage											4.99%
Orocidin A/S [Member] | Common Stock [Member]
Outstanding shares percentage	95%
Number of shares issued	525,597
Asset Purchase Agreement [Member]
Purchase price of asset						$ 7,250,000
Stock Purchase Agreement [Member] | Reddington Partners LLC [Member]
Stock issued during period, shares, new issues					5,114,475
Outstanding shares percentage			90%		90%
Cash consideration for shares					$ 400,000
Reverse stock split				1-for 50 reverse stock split
Common stock owned			5,114,475
Stock Purchase Agreement [Member] | Reddington Partners LLC [Member] | First Closing [Member]
Stock issued during period, shares, new issues				422,725
Stock Purchase Agreement [Member] | Reddington Partners LLC [Member] | Second Closing [Member]
Stock issued during period, shares, new issues			4,691,750
Contribution Agreement [Member]
Stock issued during period, shares, new issues		2,500,000
Outstanding shares percentage		100%
Common stock, par value		$ 0.001
Contribution Agreement [Member] | Nordicus Partners A/S [Member]
Ownership percentage		100%

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Accounting Policies [Abstract]
Cash equivalents	$ 0	$ 0
Dilutive shares of common stock from warrants	6,269,000	6,610,000

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Jun. 30, 2024	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 44,141,696	$ 43,883,527

INVESTMENTS (Details Narrative)

INVESTMENTS (Details Narrative) - USD ($)	Jun. 20, 2023	Jun. 30, 2024
Mag Mile Capital Inc [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment percenatge of outstanding shares		5%
GK Partners [Member] | Restricted Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Number of shares issued	2,500,000
GK Partners [Member] | Mag Mile Capital Inc [Member] | Restricted Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Number of shares issued	5,000,000
Stock issued during period, value	$ 1,750,000
Common stock price per share	$ 0.70

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)						3 Months Ended		12 Months Ended
	Jun. 03, 2024	Apr. 08, 2024	Jun. 20, 2023	Apr. 01, 2023	Feb. 23, 2023	Jun. 30, 2024	Jun. 30, 2023	Mar. 31, 2024	Dec. 22, 2023	Apr. 11, 2022
Related Party Transaction [Line Items]
Proceeds from warrant exercises						$ 60,000	$ 25,000
Officers compensation						49,442	27,000
Forgiveness of debt - related party						$ 13,886
Board of Directors Chairman [Member]
Related Party Transaction [Line Items]
Officers compensation	$ 20,000
Director [Member]
Related Party Transaction [Line Items]
Officers compensation	$ 10,000
Orocidin A/S [Member]
Related Party Transaction [Line Items]
Equity interest acquired, percentage	95%				95%
Contribution Agreement [Member]
Related Party Transaction [Line Items]
Number of shares issued					2,500,000
GK Partners [Member]
Related Party Transaction [Line Items]
Warrant to purchase common stock										6,000,000
Exercise price per share						$ 1		$ 1		$ 1
Expiration date, warrants									Dec. 31, 2024	Dec. 31, 2023
Number of remaining warrants									5,705,000
Shares issued in exercise of warrants						60,000		306,000
Proceeds from warrant exercises						$ 60,000		$ 306,000
GK Partners [Member] | Restricted Stock [Member]
Related Party Transaction [Line Items]
Shares issued			2,500,000
GK Partners [Member] | Mag Mile Capital Inc [Member] | Restricted Stock [Member]
Related Party Transaction [Line Items]
Shares issued			5,000,000
Mr. Bennett Yankowitz [Member]
Related Party Transaction [Line Items]
Legal fees						17,782	10,924
Due to related party						$ 0	$ 7,713
Officers compensation		$ 60,000		$ 36,000
Employment agreement term				1 year
Employment agreement expiration date		Apr. 01, 2025
Henrik Rouf [Member]
Related Party Transaction [Line Items]
Officers compensation		$ 120,000		$ 72,000
Employment agreement term				1 year
Employment agreement expiration date		Apr. 01, 2025

PREFERRED STOCK (Details Narrat

PREFERRED STOCK (Details Narrative) - $ / shares	3 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023
Class of Stock [Line Items]
Preferred stock shares authorized	5,000,000	5,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued and redeemed	500,000
Preferred stock, shares issued	0	0	0
Preferred stock, shares outstanding	0	0	0
Series A Junior Participating Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares authorized	500,000

COMMON STOCK TRANSACTIONS (Deta

COMMON STOCK TRANSACTIONS (Details Narrative) - USD ($)			3 Months Ended		12 Months Ended
	May 13, 2024	Jun. 20, 2023	Jun. 30, 2024	Jun. 30, 2023	Mar. 31, 2024	Apr. 11, 2022
Defined Benefit Plan Disclosure [Line Items]
Proceeds from warrant exercises			$ 60,000	$ 25,000
Shares issued for service			$ 138,979
Common stock price per share			$ 0.001		$ 0.001
GK Partners [Member]
Defined Benefit Plan Disclosure [Line Items]
Shares issued in exercise of warrants			60,000		306,000
Exercise price per share			$ 1		$ 1	$ 1
Proceeds from warrant exercises			$ 60,000		$ 306,000
Shares issued for service			$ 300,000
Common stock price per share			$ 0.50
Non-cash expenses			$ 150,000
GK Partners [Member] | Restricted Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Number of shares issued		2,500,000
Orocidin A/S [Member] | Restricted Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Number of shares issued	38,000,000

SCHEDULE OF PURCHASE PRICE AND

SCHEDULE OF PURCHASE PRICE AND ESTIMATED MARKET VALUE OF THE ASSETS ACQUIRED LIABILITIES (Details) - USD ($)	May 13, 2024	Jun. 30, 2024	Mar. 31, 2024
Identified assets and liabilities
Excess purchase price allocated to goodwill		$ 18,641,985
Danish Stock Corporation [Member]
Consideration
Consideration issued	$ 18,050,000
Identified assets and liabilities
Cash	134,572
Intangible assets	223,316
Other receivables	29,906
Accounts payable and accruals	(29,779)
Total identified assets, liabilities, and noncontrolling interest	358,015
Minority interest	950,000
Excess purchase price allocated to goodwill	$ 18,641,985

BUSINESS COMBINATIONS (Details

BUSINESS COMBINATIONS (Details Narrative) - Danish Stock Corporation [Member]	May 13, 2024 $ / shares shares
Business Acquisition [Line Items]
Number of share issued for acquisitions | shares	38,000,000
Business acquisition, share price | $ / shares	$ 0.50

SCHEDULE OF WARRANT ACTIVITIES

SCHEDULE OF WARRANT ACTIVITIES (Details) - Warrant [Member] - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Warrants, Beginning balance	6,329,000
Weighted Average Exercise Price, Beginning balance	$ 1
Weighted Average Remaining Contractual term,Outstanding	1 year 1 month 6 days	1 year 4 months 6 days
Intrinsic Value, Beginning balance
Number of Warrants, Issued
Number of Warrants, Expired
Number of Warrants, Exercised	(60,000)
Number of Warrants, Ending balance	6,269,000	6,329,000
Weighted Average Exercise Price, Ending balance	$ 1	$ 1
Intrinsic Value, Ending balance

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Aug. 14, 2024	Jun. 30, 2024	Jun. 30, 2023
Subsequent Event [Line Items]
Proceeds from exercise of warrants		$ 60,000	$ 25,000
GK Partners [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Common stock issued on exercise of warrants	160,000
Exercise price of warrants	$ 1
Proceeds from exercise of warrants	$ 160,000