Nordicus Partners (NORD) 10-Q 14 Nov 24 2025 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Sep. 30, 2024	Nov. 14, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q2
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(g) 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		17,188,166

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2024	Mar. 31, 2024
Current assets:
Cash	$ 46,131	$ 49,933
Prepaid expenses and other current assets	72,338
Total current assets	118,469	49,933
Website	10,014	7,640
Intangible assets	223,316
Other assets	41,424
Goodwill	18,641,985
Investment in Mag Mile Capital, Inc.	1,750,000	1,750,000
Total Assets	20,785,208	1,807,573
Current Liabilities:
Accounts payable and accrued expenses	145,368	5,019
Deferred revenue	7,500	7,500
Total current liabilities	152,868	26,405
Total Liabilities	152,868	26,405
Commitments and contingencies
Stockholders’ equity:
Common stock; $0.001 par value; 50,000,000 shares authorized; 4,965,626 and 1,110,226 shares issued and outstanding at September 30, 2024 and March 31, 2024, respectively	4,966	1,110
Treasury stock; 154 shares at cost	(30,328)	(30,328)
Additional paid-in capital	64,333,434	45,696,761
Accumulated other comprehensive loss	13,693	(2,848)
Accumulated deficit	(44,642,481)	(43,883,527)
Total equity attributed to the parent	19,679,284	1,781,168
Non-controlling interest	953,056
Total stockholders’ equity	20,632,340	1,781,168
Total Liabilities and Stockholders’ Equity	20,785,208	1,807,573
Related Party [Member]
Current Liabilities:
Related party payable		$ 13,886

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2024	Mar. 31, 2024
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	4,965,626	1,110,226
Common stock, shares outstanding	4,965,626	1,110,226
Treasury stock, shares	154	154

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Revenue	$ 2,500		$ 2,500
Operating expenses:
Officer compensation	49,104	30,593	98,546	57,593
Professional fees	46,428	56,868	72,210	76,793
Consulting expense			150,000
General and administrative	71,154	9,420	104,099	14,084
Research and development	343,209		343,209
Total operating expenses	509,895	96,881	768,064	148,470
Loss from operations	(507,395)	(96,881)	(765,564)	(148,470)
Other (expense) income:
Interest expense	(1)		(1)
Other (expense) income		(1,909)		9,384
Total other (expense) income	(1)	(1,909)	(1)	9,384
Loss from operations before provision for income taxes	(507,396)	(98,790)	(765,565)	(139,086)
Provision for income tax
Net loss	(507,396)	(98,790)	(765,565)	(139,086)
Net loss attributable to noncontrolling interests	(6,611)		(6,611)
Net loss attributable to Nordicus Partners Corporation	(500,785)	(98,790)	(758,954)	(139,086)
Other comprehensive income (loss):
Foreign currency translation adjustment	16,771	(3,104)	16,541	(3,165)
Comprehensive loss	$ (484,014)	$ (101,894)	$ (742,413)	$ (142,251)
Net loss per shares - basic	$ (0.10)	$ (0.09)	$ (0.19)	$ (0.14)
Net loss per shares - diluted	$ (0.10)	$ (0.09)	$ (0.19)	$ (0.14)
Weighted average common shares outstanding - basic	4,960,079	1,084,665	4,050,313	972,283
Weighted average common shares outstanding - diluted	4,960,079	1,084,665	4,050,313	972,283

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Preferred Stock [Member] Series A Junior [Member]	Preferred Stock [Member] Preferred Stock Undesignated [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	$ 830			$ 42,254,155	$ (42,197,663)	$ (30,328)		$ 665			$ 27,658
Balance, shares at Mar. 31, 2023	829,626
Exercise of warrants							25,000				25,000
Net loss					(40,296)						(40,296)
Foreign currency translation adjustment								(61)			(61)
Shares issued for stock investment	$ 250			1,749,750							1,750,000
Shares issued for stock investment, shares	250,000
Balance at Jun. 30, 2023	$ 1,080			44,003,905	(42,237,959)	(30,328)	25,000	604			1,762,301
Balance, shares at Jun. 30, 2023	1,079,626
Balance at Mar. 31, 2023	$ 830			42,254,155	(42,197,663)	(30,328)		665			27,658
Balance, shares at Mar. 31, 2023	829,626
Net loss											(139,086)
Foreign currency translation adjustment											(3,165)
Balance at Sep. 30, 2023	$ 1,088			44,083,897	(42,336,749)	(30,328)	25,000	(2,500)			1,740,407
Balance, shares at Sep. 30, 2023	1,087,626
Balance at Mar. 31, 2023	$ 830			42,254,155	(42,197,663)	(30,328)		665			27,658
Balance, shares at Mar. 31, 2023	829,626
Balance at Mar. 31, 2024	$ 1,110			45,696,761	(43,883,527)	(30,328)		(2,848)	$ 1,781,168		1,781,168
Balance, shares at Mar. 31, 2024	1,110,226
Balance at Jun. 30, 2023	$ 1,080			44,003,905	(42,237,959)	(30,328)	25,000	604			1,762,301
Balance, shares at Jun. 30, 2023	1,079,626
Exercise of warrants	$ 8			79,992							80,000
Exercise of warrants, shares	8,000
Net loss					(98,790)						(98,790)
Foreign currency translation adjustment								(3,104)			(3,104)
Balance at Sep. 30, 2023	$ 1,088			44,083,897	(42,336,749)	(30,328)	25,000	(2,500)			1,740,407
Balance, shares at Sep. 30, 2023	1,087,626
Balance at Mar. 31, 2024	$ 1,110			45,696,761	(43,883,527)	(30,328)		(2,848)	1,781,168		1,781,168
Balance, shares at Mar. 31, 2024	1,110,226
Shares issued in business combination	$ 3,800			18,046,200					18,050,000		18,050,000
Shares issued in business combination, shares	3,800,000
Exercise of warrants	$ 6			59,994					60,000		60,000
Exercise of warrants, shares	6,000
Shares issued for services	$ 30			138,949					138,979		138,979
Shares issued for services, shares	30,000
Forgiveness of debt - related party				13,886					13,886		13,886
Recognition of non-controlling interest										950,000	950,000
Net loss					(258,169)				(258,169)		(258,169)
Foreign currency translation adjustment								(230)	(230)		(230)
Balance at Jun. 30, 2024	$ 4,946			63,955,790	(44,141,696)	(30,328)		(3,078)	19,785,634	950,000	20,735,634
Balance, shares at Jun. 30, 2024	4,946,226
Balance at Mar. 31, 2024	$ 1,110			45,696,761	(43,883,527)	(30,328)		(2,848)	1,781,168		$ 1,781,168
Balance, shares at Mar. 31, 2024	1,110,226
Shares issued for services, shares											30,000
Forgiveness of debt - related party											$ 13,886
Net loss											(765,565)
Foreign currency translation adjustment											16,541
Shares issued for stock investment, shares	50,000,000
Balance at Sep. 30, 2024	$ 4,966			64,333,434	(44,642,481)	(30,328)		13,693	19,679,284	953,056	20,632,340
Balance, shares at Sep. 30, 2024	4,965,626
Balance at Jun. 30, 2024	$ 4,946			63,955,790	(44,141,696)	(30,328)		(3,078)	19,785,634	950,000	20,735,634
Balance, shares at Jun. 30, 2024	4,946,226
Exercise of warrants	$ 19			193,981					194,000		194,000
Exercise of warrants, shares	19,400
Net loss					(500,785)				(500,785)	(6,611)	(507,396)
Foreign currency translation adjustment								16,771	16,771		16,771
Orocidin issuance of common stock in capital raise				183,663					183,663	9,667	193,330
Balance at Sep. 30, 2024	$ 4,966			$ 64,333,434	$ (44,642,481)	$ (30,328)		$ 13,693	$ 19,679,284	$ 953,056	$ 20,632,340
Balance, shares at Sep. 30, 2024	4,965,626

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Mar. 31, 2024
Cash flows from operating activities:
Net loss	$ (507,396)	$ (258,169)	$ (98,790)	$ (40,296)	$ (765,565)	$ (139,086)
Adjustments to reconcile net loss to net cash used in operating activities:
Shares issued for services					138,979
Derecognition of deferred revenue upon consolidation of Orocidin A/S					(7,500)
Changes in assets and liabilities:
Prepaid expenses and other current assets					(42,431)	(1,932)
Receivables						44,481
Other assets					(41,424)
Accounts payable and accrued expenses					110,570	8,528
Deferred revenue					7,500
Related party payable						(12,127)
Net cash used in operating activities					(599,871)	(100,136)
Cash flows from investing activities:
Cash paid for website costs					(2,374)
Cash acquired in acquisition					134,572
Net cash used in investing activities					132,198
Cash flows from financing activities:
Advance from related party						1,924
Proceeds from Orocidin issuance of common stock in capital raise					193,330
Proceeds from exercise of warrants					254,000	105,000
Net cash provided by financing activities					447,330	106,924
Net change in cash					(20,343)	6,788
Effect of exchange rate on cash					16,541	(3,165)
Cash at beginning of period		$ 49,933		$ 7,149	49,933	7,149	$ 7,149
Cash at end of period	$ 46,131		$ 10,772		46,131	10,772	$ 49,933
Supplemental disclosures of non-cash information:
Common stock issued for shares of Myson, Inc.						1,750,000
Common stock issued for the acquisition of Orocidin A/S					18,050,000
Forgiveness of debt - related party					$ 13,886

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	6 Months Ended
	Sep. 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 (the “Closing Date”), 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 from 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 511,448 90 400,000 Pursuant to the SPA, the Company effectuated a 1-for 50 reverse stock split 42,273 469,175 511,448 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 ApS (“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 ( 100 250,000 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 of Orocidin A/S (the “Orocidin Sellers”), a Danish stock corporation (“Orocidin”) entered into a Stock Purchase and Sale Agreement (the “Agreement”), under which the Orocidin Sellers sold to the Company 525,597 95.0 3,800,000 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	6 Months Ended
	Sep. 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 six months ending September 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. Reverse Stock Split On November 8, 2024, the Company effectuated a 1-for-10 reverse stock split 0.001 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 useful lives of long-lived assets and recoverability of those assets, and 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 also maintain cash in foreign bank accounts that are not federally insured. 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 and Cash Equivalents Cash amounts include cash on hand and cash on deposit with banks. 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 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 Accounting Standards Codification (“ASC”) 830 Foreign Currency Matters Comprehensive Loss The Company uses the Statement of Financial Accounting Standards (“SFAS”) 130 “Reporting Comprehensive Income” (ASC Topic 220). Comprehensive income is comprised of net income and all changes to the consolidated 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. Research and Development Costs Research and development expense consists primarily of costs associated with Orocidin’s ongoing research and development efforts. Research and development costs are expensed as incurred. Advance payments for goods and services that will be used in future research and development activities are expensed when the activity has been performed or when the goods have been received. Stock-based Compensation The Company accounts for stock-based compensation using the provisions of ASC 718, Stock-Based Compensation, which requires the recognition of the fair value of stock-based compensation. Stock-based compensation is estimated at the grant date based on the fair value of the awards. The Company accounts for forfeitures of grants as they occur. Compensation cost for awards is recognized using the straight-line method over the vesting period. Stock-based compensation is included in general and administrative and research and development expense in the consolidated statements of operations and comprehensive loss. Refer to Note 8 for details on the stock incentive plan established during the three months ended June 30, 2024. Through the six months ended September 30, 2024, the Company has not granted any awards qualifying as stock-based compensation under this plan. During the six months ended September 30, 2024, the Company issued 30,000 Fair Value of Financial Instruments The Company follows paragraph 825-10-50-10 of the FASB ASC for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB ASC (“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 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. 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. As of September 30, 2024 and 2023, there were 607,500 653,000 Goodwill The Company accounts for business combinations under the acquisition method of accounting in accordance with Accounting Standards Codification (“ASC”) 805, Business Combinations, where the total purchase price is allocated to the tangible and identified intangible assets acquired and liabilities assumed based on their estimated fair values. The purchase price is allocated using the information currently available, and may be adjusted, up to one year from acquisition date, after obtaining more information regarding, among other things, asset valuations, liabilities assumed and revisions to preliminary estimates. The purchase price in excess of the fair value of the tangible and identified intangible assets acquired less liabilities assumed is recognized as goodwill. The Company tests for indefinite-lived intangibles and goodwill impairment as of its fiscal year end, March 31, each year and whenever events or circumstances indicate that the carrying amount of the asset exceeds its fair value and may not be recoverable. Indefinite-lived Intangible Assets The Company accounts for its indefinite-lived intangible assets in accordance with ASC 350, Intangibles - Goodwill and Other. Indefinite-lived intangible assets are not amortized but instead are reviewed for impairment annually, or more frequently if an event occurs or circumstances change which indicate that an asset might be impaired. Pursuant to ASC 350, the Company tests its indefinite-lived intangible assets, which consist of certain assets acquired via the Company’s business combination with Orocidin A/S detailed in Note 9, for impairment by comparing their fair values to their carrying values. An impairment charge is recorded if the estimated fair value of such assets has decreased below their carrying values. 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 subsidiary in the first quarter ended June 30, 2024, no more revenue is to be recognized, but will be eliminated as an intercompany transaction. Non-controlling Interests In accordance with ASC 810, Consolidation, the Company assesses whether it has a variable interest in legal entities in which it has a financial relationship and, if so, whether or not those entities are variable interest entities (“VIEs”). For those entities that qualify as VIEs, ASC 810 requires the Company to determine if the Company is the primary beneficiary of the VIE, and if so, to consolidate the VIE. If an entity is determined to be a VIE, the Company evaluates whether the Company is the primary beneficiary. The primary beneficiary analysis is a qualitative analysis based on power and economics. The Company consolidates a VIE if both power and benefits belong to the Company – that is, the Company (i) has the power to direct the activities of a VIE that most significantly influence the VIE’s economic performance (power), and (ii) has the obligation to absorb losses of, or the right to receive benefits from, the VIE that could potentially be significant to the VIE (benefits). The Company consolidates VIEs whenever it is determined that the Company is the primary beneficiary. The Company has determined that Orocidin A/S is a VIE, and that the Company is the primary beneficiary. While the Company owns 95 Refer to Note 9 (“Business Combinations”) for more information regarding non-controlling interest recognized related to the Orocidin A/S business combination. 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. In November 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses (“DISE”), which will require additional disclosure of the nature of expenses included in the income statement in response to longstanding requests from investors for more information about an entity’s expenses. The new standard requires disclosures about specific types of expenses included in the expense captions presented on the face of the income statement as well as disclosures about selling expenses. The new standard will be effective for public companies for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. The requirements will be applied prospectively with the option for retrospective application. Early adoption is permitted. The Company is currently evaluating the impact of this accounting standard update on its financial statements. 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	6 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3 - GOING CONCERN The Company’s unaudited consolidated 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 no revenue and has incurred losses since inception resulting in an accumulated deficit of $ 44,642,481 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	6 Months Ended
	Sep. 30, 2024
Investments, All Other Investments [Abstract]
INVESTMENTS	NOTE 4 - INVESTMENTS On June 20, 2023, the Company and GK Partners ApS entered into a Stock Purchase and Sale Agreement, under which GK Partners ApS sold to the Company 5,000,000 250,000 1,750,000 7.00 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	6 Months Ended
	Sep. 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 600,000 10.00 December 31, 2023 570,500 December 31, 2024 30,600 10.00 306,000 6,000 10.00 60,000 19,400 10.00 194,000 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, Henrik Rouf and LSPH, were issued 250,000 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 5,000,000 250,000 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 $ 20,852 8,603 38,634 19,527 no 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 six months ended September 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	6 Months Ended
	Sep. 30, 2024
Equity [Abstract]
PREFERRED STOCK	NOTE 6 - PREFERRED STOCK Preferred Stock We have authorized 5,000,000 0.001 500,000 500,000 100 no

COMMON STOCK TRANSACTIONS

COMMON STOCK TRANSACTIONS	6 Months Ended
	Sep. 30, 2024
Equity [Abstract]
COMMON STOCK TRANSACTIONS	NOTE 7 - COMMON STOCK TRANSACTIONS The Company is authorized to issue 50,000,000 0.001 During the six months ended September 30, 2024, GK Partners exercised a portion of its warrant for 25,400 10.00 254,000 During the six months ended September 30, 2024, the Company issued 30,000 138,979 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 3,800,000 During the three months ended September 30, 2024, Orocidin A/S issued shares of its common stock in a capital raise with a third party in exchange for proceeds of $ 193,330 5 9,667 95 183,663

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	6 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	NOTE 8 - STOCK-BASED COMPENSATION The Company established the Nordicus Partners Corporation 2024 Stock Incentive Plan (the “Plan”). This plan was effective on June 7, 2024 per the board of directors resolution. The purpose of the Plan is to promote the long-term growth and profitability of the Company by (i) providing key people with incentives to improve stockholder value and to contribute to the growth and financial success of the Company, and (ii) enabling the Company to attract, retain and reward the best-available persons. The Plan permits the granting of stock options (including incentive stock options qualifying under Code Section 422 and nonqualified stock options), stock appreciation rights (SARs), restricted or unrestricted stock awards, restricted stock units, performance awards, other stock-based awards, or any combination of the foregoing. Participation in the Plan shall be open to all employees, officers, directors, and consultants of the Company, or of any affiliate of the Company, as may be selected by the Company from time to time. However, only employees of the Company, and of any parent or subsidiary of the Company, shall be eligible for the grant of an incentive stock option. The grant of an award at any time to any person shall not entitle that person to a grant of an award at any future time. The shares of Common Stock that may be issued with respect to awards granted under the Plan shall not exceed an aggregate of 7,000,000 7,000,000 2,000,000 As of September 30, 2024, no On June 17, 2024, the Company’s board of directors cancelled the Company’s 2017 Non-Qualified Equity Incentive Plan (the “2017 Plan”). At the time there were no

BUSINESS COMBINATION

BUSINESS COMBINATION	6 Months Ended
	Sep. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
BUSINESS COMBINATION	NOTE 9 - BUSINESS COMBINATION 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 (“Business Combination”), under which the Company issued 3,800,000 5.00 The Company accounted for the transaction as a business combination under ASC 805 and as a result, allocated the fair 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 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 Non-controlling interest 950,000 Excess purchase price allocated to goodwill $ 18,641,985 From the closing date of the Business Combination through September 30, 2024, Orocidin A/S has incurred $ 40,693

WARRANTS

WARRANTS	6 Months Ended
	Sep. 30, 2024
Warrants
WARRANTS	NOTE 10 - WARRANTS A summary of the Company’s outstanding warrants as of September 30, 2024 is as follows. SCHEDULE OF WARRANT ACTIVITIES Weighted Weight Average Average Number of Exercise Remaining Contract Intrinsic Warrants Price Term Value Outstanding, March 31, 2024 632,900 $ 10 1.35 $ — Issued — — — — Expired — — — — Exercised (25,400 ) 10 — — Outstanding, September 30, 2024 607,500 $ 10 0.62 $ —

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11 - 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 September 30, 2024, GK Partners exercised a portion of its warrant for a total of 22,200 10.00 222,000 On November 11, 2024, the Company announced that it entered into an agreement with Bio-Convert ApS (“Bio-Convert”) to acquire 100% of the outstanding shares of Bio-Convert in exchange for 12 On November 12, 2024, the Company announced that it entered into an agreement with Orocidin A/S to acquire the remaining 29,663 200,000 100

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Sep. 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 six months ending September 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.
Reverse Stock Split	Reverse Stock Split On November 8, 2024, the Company effectuated a 1-for-10 reverse stock split 0.001
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 useful lives of long-lived assets and recoverability of those assets, and 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 also maintain cash in foreign bank accounts that are not federally insured. 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 and Cash Equivalents	Cash and Cash Equivalents Cash amounts include cash on hand and cash on deposit with banks. 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 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 Accounting Standards Codification (“ASC”) 830 Foreign Currency Matters
Comprehensive Loss	Comprehensive Loss The Company uses the Statement of Financial Accounting Standards (“SFAS”) 130 “Reporting Comprehensive Income” (ASC Topic 220). Comprehensive income is comprised of net income and all changes to the consolidated 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.
Research and Development Costs	Research and Development Costs Research and development expense consists primarily of costs associated with Orocidin’s ongoing research and development efforts. Research and development costs are expensed as incurred. Advance payments for goods and services that will be used in future research and development activities are expensed when the activity has been performed or when the goods have been received.
Stock-based Compensation	Stock-based Compensation The Company accounts for stock-based compensation using the provisions of ASC 718, Stock-Based Compensation, which requires the recognition of the fair value of stock-based compensation. Stock-based compensation is estimated at the grant date based on the fair value of the awards. The Company accounts for forfeitures of grants as they occur. Compensation cost for awards is recognized using the straight-line method over the vesting period. Stock-based compensation is included in general and administrative and research and development expense in the consolidated statements of operations and comprehensive loss. Refer to Note 8 for details on the stock incentive plan established during the three months ended June 30, 2024. Through the six months ended September 30, 2024, the Company has not granted any awards qualifying as stock-based compensation under this plan. During the six months ended September 30, 2024, the Company issued 30,000
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company follows paragraph 825-10-50-10 of the FASB ASC for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB ASC (“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 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.
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. As of September 30, 2024 and 2023, there were 607,500 653,000
Goodwill	Goodwill The Company accounts for business combinations under the acquisition method of accounting in accordance with Accounting Standards Codification (“ASC”) 805, Business Combinations, where the total purchase price is allocated to the tangible and identified intangible assets acquired and liabilities assumed based on their estimated fair values. The purchase price is allocated using the information currently available, and may be adjusted, up to one year from acquisition date, after obtaining more information regarding, among other things, asset valuations, liabilities assumed and revisions to preliminary estimates. The purchase price in excess of the fair value of the tangible and identified intangible assets acquired less liabilities assumed is recognized as goodwill. The Company tests for indefinite-lived intangibles and goodwill impairment as of its fiscal year end, March 31, each year and whenever events or circumstances indicate that the carrying amount of the asset exceeds its fair value and may not be recoverable.
Indefinite-lived Intangible Assets	Indefinite-lived Intangible Assets The Company accounts for its indefinite-lived intangible assets in accordance with ASC 350, Intangibles - Goodwill and Other. Indefinite-lived intangible assets are not amortized but instead are reviewed for impairment annually, or more frequently if an event occurs or circumstances change which indicate that an asset might be impaired. Pursuant to ASC 350, the Company tests its indefinite-lived intangible assets, which consist of certain assets acquired via the Company’s business combination with Orocidin A/S detailed in Note 9, for impairment by comparing their fair values to their carrying values. An impairment charge is recorded if the estimated fair value of such assets has decreased below their carrying values.
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 subsidiary in the first quarter ended June 30, 2024, no more revenue is to be recognized, but will be eliminated as an intercompany transaction.
Non-controlling Interests	Non-controlling Interests In accordance with ASC 810, Consolidation, the Company assesses whether it has a variable interest in legal entities in which it has a financial relationship and, if so, whether or not those entities are variable interest entities (“VIEs”). For those entities that qualify as VIEs, ASC 810 requires the Company to determine if the Company is the primary beneficiary of the VIE, and if so, to consolidate the VIE. If an entity is determined to be a VIE, the Company evaluates whether the Company is the primary beneficiary. The primary beneficiary analysis is a qualitative analysis based on power and economics. The Company consolidates a VIE if both power and benefits belong to the Company – that is, the Company (i) has the power to direct the activities of a VIE that most significantly influence the VIE’s economic performance (power), and (ii) has the obligation to absorb losses of, or the right to receive benefits from, the VIE that could potentially be significant to the VIE (benefits). The Company consolidates VIEs whenever it is determined that the Company is the primary beneficiary. The Company has determined that Orocidin A/S is a VIE, and that the Company is the primary beneficiary. While the Company owns 95 Refer to Note 9 (“Business Combinations”) for more information regarding non-controlling interest recognized related to the Orocidin A/S business combination.
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. In November 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses (“DISE”), which will require additional disclosure of the nature of expenses included in the income statement in response to longstanding requests from investors for more information about an entity’s expenses. The new standard requires disclosures about specific types of expenses included in the expense captions presented on the face of the income statement as well as disclosures about selling expenses. The new standard will be effective for public companies for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. The requirements will be applied prospectively with the option for retrospective application. Early adoption is permitted. The Company is currently evaluating the impact of this accounting standard update on its financial statements. 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 COMBINATION (Tables)

BUSINESS COMBINATION (Tables)	6 Months Ended
	Sep. 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 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 Non-controlling interest 950,000 Excess purchase price allocated to goodwill $ 18,641,985

WARRANTS (Tables)

WARRANTS (Tables)	6 Months Ended
	Sep. 30, 2024
Warrants
SCHEDULE OF WARRANT ACTIVITIES	A summary of the Company’s outstanding warrants as of September 30, 2024 is as follows. SCHEDULE OF WARRANT ACTIVITIES Weighted Weight Average Average Number of Exercise Remaining Contract Intrinsic Warrants Price Term Value Outstanding, March 31, 2024 632,900 $ 10 1.35 $ — Issued — — — — Expired — — — — Exercised (25,400 ) 10 — — Outstanding, September 30, 2024 607,500 $ 10 0.62 $ —

ORGANIZATION AND DESCRIPTION _2

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative) - USD ($)

3 Months Ended

6 Months Ended

Nov. 08, 2024

May 13, 2024

Feb. 23, 2023

Mar. 15, 2022

Mar. 11, 2022

Oct. 12, 2021

Jan. 31, 2020

Jun. 30, 2023

Sep. 30, 2024

Jun. 03, 2024

Mar. 31, 2024

Jun. 01, 2023

Cash consideration for shares

$ 1,750,000

Reverse stock split

1-for-10 reverse stock split

Common stock, par value

$ 0.001

$ 0.001

$ 0.001

Orocidin A/S [Member] | Restricted Stock [Member]

Number of shares issued

3,800,000

Common Stock [Member]

Stock issued during period, shares, new issues

250,000

50,000,000

Cash consideration for shares

$ 250

Common stock, par value

$ 0.001

Mag Mile Capital Inc [Member]

Equity interest acquired, percentage

4.99%

Orocidin A/S [Member]

Ownership percentage

95%

95%

95%

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

511,448

Outstanding shares percentage

90%

90%

Cash consideration for shares

$ 400,000

Reverse stock split

1-for 50 reverse stock split

Common stock owned

511,448

Stock Purchase Agreement [Member] | Reddington Partners LLC [Member] | First Closing [Member]

Stock issued during period, shares, new issues

42,273

Stock Purchase Agreement [Member] | Reddington Partners LLC [Member] | Second Closing [Member]

Stock issued during period, shares, new issues

469,175

Contribution Agreement [Member]

Stock issued during period, shares, new issues

250,000

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 ($)		6 Months Ended
	Nov. 08, 2024	Sep. 30, 2024	Sep. 30, 2023	Jun. 03, 2024	Mar. 31, 2024	Feb. 23, 2023
Reverse stock split	1-for-10 reverse stock split
Common stock par value	$ 0.001	$ 0.001			$ 0.001
Preferred stock par value	$ 0.001	$ 0.001
Cash equivalents		$ 0			$ 0
Shares issued for services		30,000
Dilutive shares of common stock from warrants		607,500	653,000
Orocidin A/S [Member]
Ownership percentage		95%		95%		95%

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Sep. 30, 2024	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 44,642,481	$ 43,883,527

INVESTMENTS (Details Narrative)

INVESTMENTS (Details Narrative) - GK Partners [Member] - Restricted Stock [Member]	Jun. 20, 2023 USD ($) $ / shares shares
Defined Benefit Plan Disclosure [Line Items]
Number of shares issued	250,000
Mag Mile Capital Inc [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 | $ / shares	$ 7

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)

3 Months Ended

6 Months Ended

12 Months Ended

Jun. 03, 2024

Apr. 08, 2024

Jun. 20, 2023

Apr. 01, 2023

Feb. 23, 2023

Sep. 30, 2024

Jun. 30, 2024

Sep. 30, 2023

Sep. 30, 2024

Sep. 30, 2023

Mar. 31, 2024

Dec. 22, 2023

Apr. 11, 2022

Related Party Transaction [Line Items]

Proceeds from warrant exercises

$ 254,000

$ 105,000

Officers compensation

$ 49,104

$ 30,593

98,546

57,593

Forgiveness of debt - related party

$ 13,886

$ 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]

Ownership percentage

95%

95%

95%

95%

Contribution Agreement [Member]

Related Party Transaction [Line Items]

Number of shares issued

250,000

GK Partners [Member]

Related Party Transaction [Line Items]

Warrant to purchase common stock

600,000

Exercise price per share

$ 10

$ 10

$ 10

$ 10

$ 10

Expiration date, warrants

Dec. 31, 2024

Dec. 31, 2023

Number of remaining warrants

570,500

Shares issued in exercise of warrants

19,400

6,000

25,400

30,600

Proceeds from warrant exercises

$ 60,000

$ 254,000

$ 306,000

GK Partners [Member] | Restricted Stock [Member]

Related Party Transaction [Line Items]

Shares issued

250,000

GK Partners [Member] | Mag Mile Capital Inc [Member] | Restricted Stock [Member]

Related Party Transaction [Line Items]

Shares issued

5,000,000

GK Partners [Member] | Warrant [Member]

Related Party Transaction [Line Items]

Exercise price per share

$ 10

$ 10

Proceeds from warrant exercises

$ 194,000

Mr. Bennett Yankowitz [Member]

Related Party Transaction [Line Items]

Legal fees

20,852

$ 8,603

$ 38,634

$ 19,527

Due to related party

$ 0

$ 0

$ 0

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	6 Months Ended
	Sep. 30, 2024	Nov. 08, 2024	Mar. 31, 2024
Class of Stock [Line Items]
Preferred stock shares authorized	5,000,000
Preferred stock par value	$ 0.001	$ 0.001
Preferred stock, shares issued and redeemed	500,000
Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock par value	$ 100
Preferred stock, shares issued	0		0
Preferred stock, shares outstanding	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				6 Months Ended		12 Months Ended
	May 13, 2024	Jun. 20, 2023	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Mar. 31, 2024	Nov. 08, 2024	Jun. 03, 2024	Feb. 23, 2023	Apr. 11, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock par value			$ 0.001				$ 0.001		$ 0.001	$ 0.001
Proceeds from warrant exercises							$ 254,000	$ 105,000
Shares issued for service, share							30,000
Issuance of common stock							$ 193,330
Orocidin A/S [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Ownership percentage			5%				5%
Noncontrolling interests			95%				95%				95%	95%
GK Partners [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued in exercise of warrants			19,400	6,000			25,400		30,600
Exercise price per share			$ 10	$ 10			$ 10		$ 10				$ 10
Proceeds from warrant exercises				$ 60,000			$ 254,000		$ 306,000
Shares issued for service, share							30,000
Non-cash expenses							$ 138,979
GK Partners [Member] | Restricted Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued		250,000
Orocidin A/S [Member] | Restricted Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued	3,800,000
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued for stock investment, shares						250,000	50,000,000
Common stock par value			$ 0.001				$ 0.001
Shares issued in exercise of warrants			19,400	6,000	8,000
Shares issued for service, share				30,000
Common Stock [Member] | Orocidin A/S [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of common stock							$ 193,330
Noncontrolling Interest [Member] | Orocidin A/S [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of common stock							9,667
Additional Paid-in Capital [Member] | Orocidin A/S [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of common stock							$ 183,663

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details Narrative) - shares		6 Months Ended
	Jun. 17, 2024	Sep. 30, 2024	Jun. 07, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock awards		0
2017 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock awards	0
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock awards, shares			7,000,000
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock awards, shares			2,000,000
Common Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock awards, shares			7,000,000

SCHEDULE OF PURCHASE PRICE AND

SCHEDULE OF PURCHASE PRICE AND ESTIMATED MARKET VALUE OF THE ASSETS ACQUIRED LIABILITIES (Details) - USD ($)	May 13, 2024	Sep. 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
Non-controlling interest	950,000
Excess purchase price allocated to goodwill	$ 18,641,985

BUSINESS COMBINATION (Details N

BUSINESS COMBINATION (Details Narrative) - USD ($)		3 Months Ended		5 Months Ended	6 Months Ended
	May 13, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023
Business Acquisition [Line Items]
Net Losses		$ (500,785)	$ (98,790)		$ (758,954)	$ (139,086)
Danish Stock Corporation [Member]
Business Acquisition [Line Items]
Number of share issued for acquisitions	3,800,000
Business acquisition, share price	$ 5
Orocidin A/S [Member]
Business Acquisition [Line Items]
Net Losses				$ 40,693

SCHEDULE OF WARRANT ACTIVITIES

SCHEDULE OF WARRANT ACTIVITIES (Details) - Warrant [Member] - USD ($)	6 Months Ended	12 Months Ended
	Sep. 30, 2024	Mar. 31, 2024
Number of Warrants, Beginning balance	632,900
Weighted Average Exercise Price, Beginning balance	$ 10
Weighted Average Remaining Contractual term,Outstanding	7 months 13 days	1 year 4 months 6 days
Intrinsic Value, Beginning balance
Number of Warrants, Issued
Number of Warrants, Expired
Number of Warrants, Exercised	(25,400)
Weighted Average Exercise Price, Exercised	$ 10
Number of Warrants, Ending balance	607,500	632,900
Weighted Average Exercise Price, Ending balance	$ 10	$ 10
Intrinsic Value, Ending balance

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)			1 Months Ended	6 Months Ended
	Nov. 12, 2024	Nov. 11, 2024	Nov. 14, 2024	Sep. 30, 2024	Sep. 30, 2023
Subsequent Event [Line Items]
Proceeds from exercise of warrants				$ 254,000	$ 105,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Number of shares of stock issued to acquisitions	29,663
Restricted stock award, gross	200,000
Ownership percentage	100%
Subsequent Event [Member] | Restricted Common Stock [Member]
Subsequent Event [Line Items]
Stock conversion, description		acquire 100% of the outstanding shares of Bio-Convert in exchange for 12 million shares
Outstanding shares, converted		12,000,000
GK Partners [Member]
Subsequent Event [Line Items]
Common stock issued on exercise of warrants			22,200
Exercise price of warrants			$ 10
Proceeds from exercise of warrants			$ 222,000