Wolf Energy Services (WOEN) 10-Q 18 Aug 23 2024 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Jun. 30, 2023	Aug. 17, 2023
Document Information [Line Items]
Entity Central Index Key	0001043894
Entity Registrant Name	WOLF ENERGY SERVICES INC.
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2023
Document Transition Report	false
Entity File Number	000-30454
Entity Incorporation, State or Country Code	FL
Entity Tax Identification Number	82-0266517
Entity Address, Address Line One	408 State Highway 135 N
Entity Address, City or Town	Kilgore
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75662
City Area Code	903
Local Phone Number	392-0948
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		78,268,332

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)		Jun. 30, 2023	Mar. 31, 2023
CURRENT ASSETS:
Cash		$ 166,644	$ 574,233
Accounts receivable		115,795	146,836
Prepaid expenses and other current assets		1,071,113	516,370
Current assets of discontinued operations		30,672	60,362
Total current assets		1,384,224	1,297,801
NON-CURRENT ASSETS:
Property and equipment, net		138,318	686,327
Right of use asset - operating lease		278,919	297,744
Total non-current assets		417,237	984,071
TOTAL ASSETS		1,801,461	2,281,872
CURRENT LIABILITIES
Accounts payable		419,583	229,267
Accrued liabilities		1,686,147	1,055,862
Notes payable		845,565	845,565
Short-term debt, net of discount		349,895	511,777
Current portion of lease liability - operating lease		67,543	71,758
Current liabilities of discontinued operations		222,626	238,028
Total current liabilities		3,591,359	2,952,257
NON-CURRENT LIABILITIES
Lease liability - operating lease, net of current portion		214,076	227,786
Non-current liabilities of discontinued operations		150,000	150,000
Total non-current liabilities		364,076	377,786
Total Liabilities		3,955,435	3,330,043
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, $0.001 par value, 5,000,000 shares authorized and none issued and outstanding		0	0
Common stock, $0.001 par value, 1,000,000,000 shares authorized and 78,268,332 and 78,268,332 shares issued and outstanding		78,268	78,268
Additional paid in capital (*)	[1]	14,944,041	14,906,541
Accumulated deficit		(17,176,283)	(16,032,980)
Total stockholders' equity (deficit)		(2,153,974)	(1,048,171)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)		$ 1,801,461	$ 2,281,872
[1]On September 7, 2022, Banner Midstream Corp merged with Wolf Energy Services Inc. (formerly Enviro Technologies U.S., Inc.) in a reverse merger. Banner Midstream's parent, BitNile Metaverse, Inc., was issued 51,987,832 shares of Wolf Energy Services Inc. (formerly Enviro Technologies U.S., Inc.) common stock in exchange for all the capital stock of Banner owned by BitNile Metaverse, which represents 100% of the issued and outstanding shares of Banner that were outstanding at the time of the reverse merger. The Company has reflected this transaction retroactively in these interim financial statements.

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Jun. 30, 2023	Mar. 31, 2023
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	1,000,000,000	1,000,000,000
Common stock, shares issued (in shares)	78,268,332	78,268,332
Common stock, shares outstanding (in shares)	78,268,332	78,268,332

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
REVENUES	$ 2,343,558	$ 5,418,655
COSTS AND EXPENSES
Costs of revenues (excludes items below)	1,538,813	4,512,249
Salaries and salaries related costs	315,347	263,321
Selling, general and administrative costs	1,166,140	1,209,725
Depreciation, amortization, and impairment	29,056	112,829
Total costs and expenses	3,049,356	6,098,124
LOSS FROM OPERATIONS BEFORE OTHER INCOME (EXPENSE)	(705,798)	(679,469)
OTHER (EXPENSE)
Loss on disposal of fixed assets	(298,953)	(950,024)
Interest expense, net of interest income	107,028	7,278
Total other expense	(405,981)	(957,302)
LOSS FROM CONTINUING OPERATIONS BEFORE PROVISION FOR INCOME TAXES	(1,111,779)	(1,636,771)
DISCONTINUED OPERATIONS:
Income (loss) from discontinued operations	(28,287)	0
Gain on disposal of discontinued operations	0	0
Total discontinued operations	(28,287)	0
LOSS FROM OPERATIONS BEFORE PROVISION FOR INCOME TAXES	(1,140,066)	(1,636,771)
PROVISION FOR INCOME TAXES	(3,237)	0
NET LOSS	$ (1,143,303)	$ (1,636,771)
NET LOSS PER SHARE - BASIC
Continuing operations (in dollars per share)	$ (0.01)	$ (0.03)
Discontinued operations (in dollars per share)	0	0
NET LOSS PER SHARE (in dollars per share)	$ (0.01)	$ (0.03)
WEIGHTED AVERAGE SHARES OUTSTANDING (in shares)	78,268,332	51,987,832

Statement of Changes in Stockho

Statement of Changes in Stockholders' Equity (Deficit) (Unaudited) - USD ($)		Preferred Stock [Member]	Common Stock [Member]		Additional Paid-in Capital [Member]		Retained Earnings [Member]	Total
Balance (in shares) at Mar. 31, 2022	[1]	0	51,987,832
Balance at Mar. 31, 2022	[1]	$ 0	$ 51,988		$ 10,349,029		$ (2,758,773)	$ 7,642,244
Advances from BitNile Metaverse, Inc. to Banner Midstream Corp		0	0	[1]	392,484	[1]	0	392,484
Net loss		$ 0	$ 0		0		(1,636,771)	(1,636,771)
Balance (in shares) at Jun. 30, 2022		0	51,987,832	[1]
Balance at Jun. 30, 2022		$ 0	$ 51,988	[1]	10,741,513	[1]	(4,395,544)	6,397,957
Balance (in shares) at Mar. 31, 2023		0	78,268,332	[1]
Balance at Mar. 31, 2023		$ 0	$ 78,268	[1]	14,906,541	[1]	(16,032,980)	(1,048,171)
Net loss		0	0		0		(1,143,303)	(1,143,303)
Share-based compensation		$ 0	$ 0	[1]	37,500	[1]	0	37,500
Balance (in shares) at Jun. 30, 2023		0	78,268,332	[1]
Balance at Jun. 30, 2023		$ 0	$ 78,268	[1]	$ 14,944,041	[1]	$ (17,176,283)	$ (2,153,974)
[1]On September 7, 2022, Banner Midstream Corp merged with Wolf Energy Services Inc. (formerly Enviro Technologies U.S., Inc.) in a reverse merger. Banner Midstream's parent, BitNile Metaverse, Inc., was issued 51,987,832 shares of Wolf Energy Services Inc. (formerly Enviro Technologies U.S., Inc.) common stock in exchange for all the capital stock of Banner owned by BitNile Metaverse, Inc., which represents 100% of the issued and outstanding shares of Banner that were outstanding at the time of the reverse merger. The Company has reflected this transaction retroactively in these interim financial statements along with amounts due to Ecoark Holdings that were exchanged for the capital stock.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
CASH FLOW FROM OPERATING ACTIVITIES
Net loss	$ (1,143,303)	$ (1,636,771)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation, amortization and impairment	29,056	112,829
Loss on disposal of fixed assets	298,953	950,024
Stock based compensation - RSU	37,500	0
Discount on short-term debt	3,960	0
Changes in assets and liabilities
Accounts receivable	31,041	58,405
Prepaid expenses and other current assets	(554,743)	(1,491,522)
Amortization of right of use asset - operating leases	23,665	15,234
Amortization of right of use asset - financing leases	0	36,591
Interest on lease liability - financing leases	0	(6,113)
Operating lease expense	(22,765)	(16,948)
Accrued payable and accrued liabilities	820,601	1,403,852
Total adjustments	667,268	1,454,836
Net cash (used in) operating activities of continuing operations	(476,035)	(181,935)
Net cash (used in) operating activities of discontinued operations	14,288	0
Net cash (used in) operating activities	(461,747)	(181,935)
CASH FLOWS FROM INVESTING ACTIVITES
Proceeds from the sale of fixed assets	220,000	580,000
Net cash provided by investing activities of continuing operations	220,000	580,000
CASH FLOWS FROM FINANCING ACTIVITES
Reduction of finance lease liability	0	(29,775)
Repayments of long-term debt	0	(436,407)
Repayments of short-term debt, net of discount	(165,842)	0
Net cash (used in) financing activities of continuing operations	(165,842)	(466,182)
NET DECREASE IN CASH	(407,589)	(68,117)
CASH - BEGINNING OF PERIOD	574,233	99,452
CASH - END OF PERIOD	166,644	31,335
SUPPLEMENTAL DISCLOSURES
Cash paid for interest expense	12,189	0
Cash paid for income taxes	0	0
BitNile Metaverse, Inc. [Member]
Changes in assets and liabilities
Due to BitNile Metaverse, Inc.	$ 0	$ 392,484

Note 1 - Organization and Summa

Note 1 - Organization and Summary of Significant Accounting Policies	3 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	NOTE 1: Wolf Energy Services Inc., formerly known as Enviro Technologies U.S., Inc., a Florida corporation (the “Company”), prior to September 7, 2022 The Company had one subsidiary, Florida Precision Aerospace, Inc., a Florida corporation (“FPA”) prior to the closing of the Exchange Agreement (defined below). Effective September 7, 2002, Banner was organized under the name Pinnacle Frac Holdings Corp, under the laws of the State of Delaware on April 2, 2018. December 6, 2018. Banner Midstream established Pinnacle Frac Sales & Service LLC dba Capstone Equipment Leasing (“Capstone”) as a limited liability company pursuant to the laws of the State of Texas on May 23, 2018, October 4, 2018. October 2018 Banner Midstream has two active operating subsidiaries: Pinnacle Frac Transport LLC (“Pinnacle Frac”), and Capstone. Pinnacle Frac provides transportation of frac sand and logistics services to major hydraulic fracturing and drilling operations. Capstone procures and finances equipment to oilfield transportation service contractors. These two operating subsidiaries of Banner Midstream are revenue producing entities. In September 2022, 205 20 45 1E, On September 22, 2022, December 31 March 31, Forward Split and Corporate Name Change On January 13, 2023, 1 December 30, 2022. January 17, 2023. 250,00,000 4 1 On December 30, 2022 January 30, 2023, February 1, 2023. February 1, 2023, Basis of Presentation The Company’s consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States (GAAP). Any reference in these notes to applicable guidance is meant to refer to the authoritative GAAP as found in the Accounting Standards Codification (ASC) and Accounting Standards Update (ASU) of the Financial Accounting Standards Board (FASB). As the reverse merger transaction resulted in the owner of Banner gaining control over the combined entity after the transaction, and the shareholders of Wolf Energy Services Inc. continuing only as passive investors, the transaction was not 2, Principles of Consolidation The Company prepares its consolidated financial statements on the accrual basis of accounting. The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, all of which have a year end of March 31. Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the U.S. 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 consolidated financial statements and reported amounts of revenues and expenses during the reporting period. These estimates include, but are not Actual results could differ from those estimates. Revenue Recognition The Company recognizes revenue under ASC 606, five ● Step 1: ● Step 2: ● Step 3: ● Step 4: ● Step 5: In order to identify the performance obligations in a contract with a customer, a company must assess the promised goods or services in the contract and identify each promised good or service that is distinct. A performance obligation meets ASC 606’s If a good or service is not The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer. The consideration promised in a contract with a customer may ● Variable consideration ● Constraining estimates of variable consideration ● The existence of a significant financing component in the contract ● Noncash consideration ● Consideration payable to a customer Variable consideration is included in the transaction price only to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized will not The transaction price is allocated to each performance obligation on a relative standalone selling price basis. The standalone selling price is the price at which the Company would sell a promised service separately to a customer. The relative selling price for each performance obligation is estimated using observable objective evidence if it is available. If observable objective evidence is not not Management judgment is required when determining the following: when variable consideration is no The Company recognizes revenue upon satisfaction of its performance obligation at a point in time or over time in accordance with ASC 606 10 25. The Company accounts for incremental costs of obtaining a contract with a customer and contract fulfilment costs in accordance with ASC 340 40, Other Assets and Deferred Costs one not The Company recognizes revenue for their proportionate share of revenue when: (i) the Company receives notification of the successful delivery of a load of frac sand or other material to a buyer; (ii) the buyer will provide a fixed price based on distance between origination and destination point; and (iii) cash is received within one Cost of sales for the Company includes all direct expenses incurred to produce the revenue for the period. This includes, but is not Revenue under master service agreements is recorded upon the performance obligation being satisfied. Typically, the satisfaction of the performance obligation occurs upon the frac sand load being delivered to the customer site and this load being successfully invoiced and accepted by the Company’s factoring agent. Accounts Receivable and Concentration of Credit Risk The Company considers accounts receivable, net of allowance for doubtful accounts, to be fully collectible. The allowance is based on management’s estimate of the overall collectability of accounts receivable, considering historical losses, credit insurance and economic conditions. Based on these same factors, individual accounts are charged off against the allowance when management determines those individual accounts are uncollectible. Credit extended to customers is generally uncollateralized, however credit insurance is obtained for some customers. Past-due status is based on contractual terms. For the Company, accounts receivable is comprised of unsecured amounts due from customers that have been conveyed to a factoring agent for both with and without recourse. Prior to June 2023, one June 2023, not one Reclassifications The Company has reclassified certain amounts in the June 30, 2022 June 30, 2023 no Fair Value Measurements ASC 820 Fair Value Measurements 820 Level 1 Level 2 not Level 3 The carrying values of the Company’s financial instruments such as cash, accounts payable, and accrued expenses approximate their respective fair values because of the short-term nature of those financial instruments. Earnings (Loss) Per Share of Common Stock Basic net income (loss) per common share is computed using the weighted average number of common shares outstanding. Diluted earnings (loss) per share (“EPS”) include additional dilution from common stock equivalents, such as convertible notes. The Company as of and for the three June 30, 2023 2022 Recently Issued Accounting Standards The Company does not not Liquidity For the three June 30, 2023 2022, not June 30, 2023 March 31, 2023 June 30, 2023 June 30, 2023 Banner has historically relied on BitNile to provide the necessary capital to sustain its operations. The Company has included cost allocations as noted herein to reflect the operations as if they were a standalone entity. The financial statements of the Company have been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and the satisfaction of liabilities in the normal course of business over a reasonable period. The financial statements of the Company do not may The Company plans include the raising of capital through a private placement of its securities, although there are no Impact of COVID- 19 COVID- 19 not three June 30, 2023 2022 June 30, 2023 March 31, 2023, 19 not

Note 2 - Reverse Merger

Note 2 - Reverse Merger	3 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Business Combination Disclosure [Text Block]	NOTE 2: In accordance with ASC 805 40 45 1, one Under ASC 805 40 45 2, (a) The assets and liabilities of the legal subsidiary recognized and measured at their precombination carrying amounts; (b) The assets and liabilities of the legal parent recognized and measured in accordance with the guidance in this topic applicable to business combinations (ASC 805 (c) The retained earnings and other equity balances of the legal subsidiary before the business combination; (d) The amount recognized as issued equity interests in the consolidated financial statements determined by adding the issued equity interest of the legal subsidiary outstanding immediately before the business combination to the fair value of the legal parent determined in accordance with the guidance in ASC 805 Wolf Energy Services Inc., issued BitNile Metaverse, Inc. 51,987,832 shares of common stock valued at $5,328,753 in the reverse merger transaction. On September 7, 2022, 805 not September 7, 2022, no The primary reason Banner consummated the Merger with Wolf Energy Services Inc. was the opportunity for the Banner subsidiary previously wholly owned by BitNile to immediately become a standalone public company without the process of doing its own initial public offering, affording it the opportunity to raise capital more quickly. Following the closing of the Merger, management of the Company determined to discontinue the historical and existing business of Wolf Energy Services. The estimated allocation of the purchase price of the assets acquired and liabilities assumed for the acquisition by Banner of Wolf Energy Services Inc. via the reverse acquisition are set forth below in accordance with the guidance under ASC 805: Purchase Price Allocation of Wolf Energy Services, Inc. Current assets $ 124,760 Fixed assets 6,912 Right of use assets 128,755 Other non-current assets 10,000 Notes payable (436,471 ) Lease liabilities (128,755 ) Accounts payable and accrued expenses (1,034,594 ) Goodwill 3,613,144 Purchase price $ 2,283,751 This allocation is based on management’s estimated fair value of the Wolf Energy Services assets and liabilities as of September 7, 2022, 820 10 35 one September 7, 2022, September 6, 2022. September 7, 2022,

Note 3 - Revenue

Note 3 - Revenue	3 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	NOTE 3: The Company recognizes revenue when it transfers promised services to customers in an amount that reflects the consideration to which it expects to be entitled in exchange for those services. The following table disaggregates the Company’s revenue by major source for the three June 30, 2023 2022: Three Months Ended June 30, 2023 2022 Revenue: Transportation Services $ 2,318,477 $ 5,348,225 Fuel Rebate 25,081 62,930 Equipment Rental and other — 7,500 $ 2,343,558 $ 5,418,655 There were no 606 10 50 14 50 14A not one Collections of the amounts billed are typically paid by the customers within 30 60

Note 4 - Property and Equipment

Note 4 - Property and Equipment	3 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE 4: Property and equipment consisted of the following as of June 30, 2023 March 31, 2023: June 30, March 31, 2023 2023 (unaudited) Machinery and equipment $ 1,434,889 $ 2,034,300 Accumulated depreciation and impairment (1,296,571 ) (1,347,973 ) Property and equipment, net $ 138,318 $ 686,327 As of June 30, 2023 On April 1, 2021, In February 2022, In May 2022, In October 2022, In January 2023, In February 2023, In May 2023, In June 2023, Depreciation expense for the three June 30, 2023 2022: Three Months Ended June 30, 2023 2022 Depreciation expense $ 29,056 $ 48,586

Note 5 - Accrued Liabilities

Note 5 - Accrued Liabilities	3 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	NOTE 5: Accrued liabilities consisted of the following as of June 30, 2023 March 31, 2023: June 30, March 31, 2023 2023 (unaudited) Insurance $ 1,088,376 $ 382,197 Compensation 547,374 615,200 Interest 42,277 29,979 Professional fees and consulting costs 4,883 15,540 Taxes 3,237 12,947 Total $ 1,686,147 $ 1,055,862

Note 6 - Notes Payable

Note 6 - Notes Payable	3 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Short-Term Debt [Text Block]	NOTE 6: The following is a summary of our notes payable as of June 30, 2023 March 31, 2023, June 30, March 31, 2023 2023 Unsecured Convertible Promissory Note (a) $ 755,565 $ 755,565 Unsecured Convertible Promissory Note (b) 90,000 90,000 Unsecured Promissory Note (c) 170,461 250,000 Unsecured Promissory Note (d) 44,406 96,777 Unsecured Promissory Note, net of discount (e) 135,028 165,000 Total notes payable 1,195,460 1,357,342 Less: current portion (1,195,460 ) (1,357,342 ) Notes payable, net of current portion $ - $ - (a) Unsecured Convertible Promissory Note entered into on August 23, 2022 August 23, 2023. December 29, 2022, (b) Unsecured Convertible Promissory Note entered into on August 23, 2022 August 23, 2023. (c) The Company entered into a Purchase and Sale of Future Receipts Agreement with EAdvance Services for a purchase price of $250,000, with a repayment of $340,000 over 32 weeks at $10,625 per week on March 28, 2023. (d) The Company entered into a Standard Merchant Cash Advance Agreement with KYF Global Partners for a purchase price of $100,000, with a repayment of $140,000 over 22 weeks at $6,363.64 per week on March 28, 2023. (e) The Company entered into a one March 27, 2023 one three June 30, 2023. Interest expense on the notes payable during the three June 30, 2023 2022

Note 7 - Stockholders' Equity (

Note 7 - Stockholders' Equity (Deficit)	3 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Equity [Text Block]	NOTE 7: EQUITY (DEFICIT) The Company has 5,000,000 shares of preferred stock and 1,000,000,000 shares of common stock authorized at $0.001 par value per share, and there were 78,268,332 and 78,268,332 common shares issued and outstanding at June 30, 2023 March 31, 2023 In September 2022, On December 19, 2022, four one December 30, 2022. On December 29, 2022, There were no three June 30, 2022. Stock Options As of June 30, 2023 2022, November 2023 three June 30, 2023 2022. June 30, 2023 Restricted Stock Units Pursuant to the Employment Agreement with the Company's Former CEO, Jimmy Galla dated November 15, 2022, 20 three June 30, 2023 three June 30, 2022

Note 8 - Concentrations

Note 8 - Concentrations	3 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	NOTE 8: Customer Concentration Three one 10% June 30, 2023 March 31, 2023, two three three June 30, 2023 2022, The Company occasionally maintains cash balances in excess of the FDIC insured limit. The Company does not

Note 9 - Leases

Note 9 - Leases	3 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	NOTE 9: The Company has adopted ASU No. 2016 02, Leases (Topic 842 Upon the election by the Company to extend the lease for additional years, that election will be treated as a lease modification and the lease will be reviewed for re-measurement. The Company has chosen to implement this standard using the modified retrospective model approach with a cumulative-effect adjustment, which does not not As of June 30, 2023 September 2027). June 30, 2023 Maturity of lease liability for the operating leases for the period ended June 30, 2023 $ 80,307 2024 70,500 2025 72,000 2026 72,000 2027 35,102 Imputed interest (48,290 ) Total lease liability $ 281,619 Disclosed as: Current portion $ 67,543 Non-current portion $ 214,076 Amortization of the right of use asset for the period ended June 30, 2023 $ 71,143 2024 60,257 2025 63,450 2026 66,818 2027 17,251 Total $ 278,919 Total Lease Cost Individual components of the total lease cost incurred by the Company is as follows: June 30, June 30, 2023 2022 (unaudited) (unaudited) Operating lease expense $ 22,765 $ 16,552 Finance lease expense Depreciation of capitalized finance lease assets - 56,576 Interest expense on finance lease liabilities - 1,934 Total lease cost $ 22,765 $ 75,062

Note 10 - Discontinued Operatio

Note 10 - Discontinued Operations	3 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	NOTE 10: In September, 2022, 205 20 45 1E, Current assets as of June 30, 2023 March 31, 2023 – June 30, March 31, 2023 2023 (unaudited) Cash $ 672 $ 9,362 Accounts receivable 30,000 51,000 $ 30,672 $ 60,362 Current liabilities as of June 30, 2023 March 31, 2023 – June 30, March 31, 2023 2022 (unaudited) Accounts payable and accrued expenses $ 184,649 $ 200,051 Current portion of long-term debt 37,977 37,977 $ 222,626 $ 238,028 Non-current liabilities as of June 30, 2023 March 31, 2023 June 30, March 31, 2023 2022 (unaudited) Long-term debt $ 150,000 $ 150,000 $ 150,000 $ 150,000 The Company reclassified the following operations to discontinued operations for the three June 30, 2023 2022, June 30, June 30, 2023 2022 (unaudited) Revenue $ - $ - Operating expenses 24,334 - Other (income) loss 3,953 - Net loss from discontinued operations $ (28,287 ) $ —

Note 11 - Commitment

Note 11 - Commitment	3 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Commitments Disclosure [Text Block]	NOTE 11: On November 15, 2022, five 20 June 30, 2023, not

Note 12 - Subsequent Events

Note 12 - Subsequent Events	3 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 12: On July 31, 2023, no September 2022 April 2019. five 10 March 31, 2023 June 26, 2023. On August 8, 2023, not one 40 seven three not

Significant Accounting Policies

Significant Accounting Policies (Policies)	3 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The Company’s consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States (GAAP). Any reference in these notes to applicable guidance is meant to refer to the authoritative GAAP as found in the Accounting Standards Codification (ASC) and Accounting Standards Update (ASU) of the Financial Accounting Standards Board (FASB). As the reverse merger transaction resulted in the owner of Banner gaining control over the combined entity after the transaction, and the shareholders of Wolf Energy Services Inc. continuing only as passive investors, the transaction was not 2,
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The Company prepares its consolidated financial statements on the accrual basis of accounting. The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, all of which have a year end of March 31.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the U.S. 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 consolidated financial statements and reported amounts of revenues and expenses during the reporting period. These estimates include, but are not Actual results could differ from those estimates.
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition The Company recognizes revenue under ASC 606, five ● Step 1: ● Step 2: ● Step 3: ● Step 4: ● Step 5: In order to identify the performance obligations in a contract with a customer, a company must assess the promised goods or services in the contract and identify each promised good or service that is distinct. A performance obligation meets ASC 606’s If a good or service is not The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer. The consideration promised in a contract with a customer may ● Variable consideration ● Constraining estimates of variable consideration ● The existence of a significant financing component in the contract ● Noncash consideration ● Consideration payable to a customer Variable consideration is included in the transaction price only to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized will not The transaction price is allocated to each performance obligation on a relative standalone selling price basis. The standalone selling price is the price at which the Company would sell a promised service separately to a customer. The relative selling price for each performance obligation is estimated using observable objective evidence if it is available. If observable objective evidence is not not Management judgment is required when determining the following: when variable consideration is no The Company recognizes revenue upon satisfaction of its performance obligation at a point in time or over time in accordance with ASC 606 10 25. The Company accounts for incremental costs of obtaining a contract with a customer and contract fulfilment costs in accordance with ASC 340 40, Other Assets and Deferred Costs one not The Company recognizes revenue for their proportionate share of revenue when: (i) the Company receives notification of the successful delivery of a load of frac sand or other material to a buyer; (ii) the buyer will provide a fixed price based on distance between origination and destination point; and (iii) cash is received within one Cost of sales for the Company includes all direct expenses incurred to produce the revenue for the period. This includes, but is not Revenue under master service agreements is recorded upon the performance obligation being satisfied. Typically, the satisfaction of the performance obligation occurs upon the frac sand load being delivered to the customer site and this load being successfully invoiced and accepted by the Company’s factoring agent.
Accounts Receivable and Concentration of Credit Risk [Policy Text Block]	Accounts Receivable and Concentration of Credit Risk The Company considers accounts receivable, net of allowance for doubtful accounts, to be fully collectible. The allowance is based on management’s estimate of the overall collectability of accounts receivable, considering historical losses, credit insurance and economic conditions. Based on these same factors, individual accounts are charged off against the allowance when management determines those individual accounts are uncollectible. Credit extended to customers is generally uncollateralized, however credit insurance is obtained for some customers. Past-due status is based on contractual terms. For the Company, accounts receivable is comprised of unsecured amounts due from customers that have been conveyed to a factoring agent for both with and without recourse. Prior to June 2023, one June 2023, not one
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassifications The Company has reclassified certain amounts in the June 30, 2022 June 30, 2023 no
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements ASC 820 Fair Value Measurements 820 Level 1 Level 2 not Level 3 The carrying values of the Company’s financial instruments such as cash, accounts payable, and accrued expenses approximate their respective fair values because of the short-term nature of those financial instruments.
Earnings Per Share, Policy [Policy Text Block]	Earnings (Loss) Per Share of Common Stock Basic net income (loss) per common share is computed using the weighted average number of common shares outstanding. Diluted earnings (loss) per share (“EPS”) include additional dilution from common stock equivalents, such as convertible notes. The Company as of and for the three June 30, 2023 2022
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Standards The Company does not not
Liquidity [Policy Text Block]	Liquidity For the three June 30, 2023 2022, not June 30, 2023 March 31, 2023 June 30, 2023 June 30, 2023 Banner has historically relied on BitNile to provide the necessary capital to sustain its operations. The Company has included cost allocations as noted herein to reflect the operations as if they were a standalone entity. The financial statements of the Company have been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and the satisfaction of liabilities in the normal course of business over a reasonable period. The financial statements of the Company do not may The Company plans include the raising of capital through a private placement of its securities, although there are no
Impact of COVID-19 [Policy Text Block]	Impact of COVID- 19 COVID- 19 not three June 30, 2023 2022 June 30, 2023 March 31, 2023, 19 not

Note 2 - Reverse Merger (Tables

Note 2 - Reverse Merger (Tables)	3 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Current assets $ 124,760 Fixed assets 6,912 Right of use assets 128,755 Other non-current assets 10,000 Notes payable (436,471 ) Lease liabilities (128,755 ) Accounts payable and accrued expenses (1,034,594 ) Goodwill 3,613,144 Purchase price $ 2,283,751

Note 3 - Revenue (Tables)

Note 3 - Revenue (Tables)	3 Months Ended
	Jun. 30, 2023
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three Months Ended June 30, 2023 2022 Revenue: Transportation Services $ 2,318,477 $ 5,348,225 Fuel Rebate 25,081 62,930 Equipment Rental and other — 7,500 $ 2,343,558 $ 5,418,655

Note 4 - Property and Equipme_2

Note 4 - Property and Equipment (Tables)	3 Months Ended
	Jun. 30, 2023
Notes Tables
Property, Plant and Equipment [Table Text Block]	June 30, March 31, 2023 2023 (unaudited) Machinery and equipment $ 1,434,889 $ 2,034,300 Accumulated depreciation and impairment (1,296,571 ) (1,347,973 ) Property and equipment, net $ 138,318 $ 686,327
Schedule of Depreciation Expense [Table Text Block]	Three Months Ended June 30, 2023 2022 Depreciation expense $ 29,056 $ 48,586

Note 5 - Accrued Liabilities (T

Note 5 - Accrued Liabilities (Tables)	3 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	June 30, March 31, 2023 2023 (unaudited) Insurance $ 1,088,376 $ 382,197 Compensation 547,374 615,200 Interest 42,277 29,979 Professional fees and consulting costs 4,883 15,540 Taxes 3,237 12,947 Total $ 1,686,147 $ 1,055,862

Note 6 - Notes Payable (Tables)

Note 6 - Notes Payable (Tables)	3 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Short-Term Debt [Table Text Block]	June 30, March 31, 2023 2023 Unsecured Convertible Promissory Note (a) $ 755,565 $ 755,565 Unsecured Convertible Promissory Note (b) 90,000 90,000 Unsecured Promissory Note (c) 170,461 250,000 Unsecured Promissory Note (d) 44,406 96,777 Unsecured Promissory Note, net of discount (e) 135,028 165,000 Total notes payable 1,195,460 1,357,342 Less: current portion (1,195,460 ) (1,357,342 ) Notes payable, net of current portion $ - $ -

Note 9 - Leases (Tables)

Note 9 - Leases (Tables)	3 Months Ended
	Jun. 30, 2023
Notes Tables
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	Maturity of lease liability for the operating leases for the period ended June 30, 2023 $ 80,307 2024 70,500 2025 72,000 2026 72,000 2027 35,102 Imputed interest (48,290 ) Total lease liability $ 281,619 Disclosed as: Current portion $ 67,543 Non-current portion $ 214,076
Lessee, Right-of-Use Asset, Future Amortization Expense [Table Text Block]	Amortization of the right of use asset for the period ended June 30, 2023 $ 71,143 2024 60,257 2025 63,450 2026 66,818 2027 17,251 Total $ 278,919
Lease, Cost [Table Text Block]	June 30, June 30, 2023 2022 (unaudited) (unaudited) Operating lease expense $ 22,765 $ 16,552 Finance lease expense Depreciation of capitalized finance lease assets - 56,576 Interest expense on finance lease liabilities - 1,934 Total lease cost $ 22,765 $ 75,062

Note 10 - Discontinued Operat_2

Note 10 - Discontinued Operations (Tables)	3 Months Ended
	Jun. 30, 2023
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	June 30, March 31, 2023 2023 (unaudited) Cash $ 672 $ 9,362 Accounts receivable 30,000 51,000 $ 30,672 $ 60,362 June 30, March 31, 2023 2022 (unaudited) Accounts payable and accrued expenses $ 184,649 $ 200,051 Current portion of long-term debt 37,977 37,977 $ 222,626 $ 238,028 June 30, March 31, 2023 2022 (unaudited) Long-term debt $ 150,000 $ 150,000 $ 150,000 $ 150,000 June 30, June 30, 2023 2022 (unaudited) Revenue $ - $ - Operating expenses 24,334 - Other (income) loss 3,953 - Net loss from discontinued operations $ (28,287 ) $ —

Note 1 - Organization and Sum_2

Note 1 - Organization and Summary of Significant Accounting Policies (Details Textual)				1 Months Ended	3 Months Ended
	Jan. 13, 2023 shares	Dec. 19, 2022	Sep. 07, 2022 USD ($) shares	Jun. 30, 2023 USD ($) shares	Jun. 30, 2023 USD ($) shares	Jun. 30, 2022 USD ($) shares	Mar. 31, 2023 USD ($) shares	Dec. 30, 2022 shares	Sep. 06, 2022	May 23, 2018
Number of Subsidiaries									1
Stockholders' Equity Note, Stock Split, Conversion Ratio	4	4
Common Stock, Shares Authorized (in shares) | shares	1,000,000,000			1,000,000,000	1,000,000,000		1,000,000,000	250,000,000
Accounts Receivable, Percentage of Amount Invoiced, Recognized as Revenue				100%	100%
Accounts Receivable, Percentage of Amount Invoiced, Finance Charge Expense					2%
Accounts Receivable, Percentage of Amount Invoiced, Net Proceeds Received				92.50%	98%
Accounts Receivable, Percentage of Fee Charged by Agent				7.50%
Weighted Average Number of Shares Outstanding, Diluted, Adjustment, Total (in shares) | shares					0	0
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent					$ (1,111,779)	$ (1,636,771)
Working Capital Deficit				$ 2,207,135	2,207,135		$ 1,654,456
Retained Earnings (Accumulated Deficit)				(17,176,283)	(17,176,283)		$ (16,032,980)
Cash and Cash Equivalents, at Carrying Value				$ 166,644	$ 166,644
Banner Midstream Corp. [Member]
Number of Subsidiaries				2	2
Account Receivable, Percentage of Amount Invoiced, Within One Business Day				98%	98%
Banner Midstream Corp. [Member] | Capstone Equipment Leasing LLC [Member]
Noncontrolling Interest, Ownership Percentage by Parent										100%
The Exchange [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) | shares			51,987,832
Business Acquisition, Percentage of Voting Interests Acquired			100%
Stock Issued During Period, Shares, Acquisitions (in shares) | shares			22,280,500
Goodwill, Ending Balance			$ 3,613,144

Note 2 - Reverse Merger (Detail

Note 2 - Reverse Merger (Details Textual) - The Exchange [Member]	Sep. 07, 2022 USD ($) $ / shares shares
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) | shares	51,987,832
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable | $	$ 5,328,753
Business Combination, Consideration Transferred, Total | $	$ 2,283,751
Stock Issued During Period, Shares, Acquisitions (in shares) | shares	22,280,500
Business Acquisition, Share Price (in dollars per share) | $ / shares	$ 0.10

Note 2 - Reverse Merger - Purch

Note 2 - Reverse Merger - Purchase Price Allocation (Details) - The Exchange [Member]	Sep. 07, 2022 USD ($)
Current assets	$ 124,760
Fixed assets	6,912
Right of use assets	128,755
Other non-current assets	10,000
Notes payable	(436,471)
Lease liabilities	(128,755)
Accounts payable and accrued expenses	(1,034,594)
Goodwill, Ending Balance	3,613,144
Purchase price	$ 2,283,751

Note 3 - Revenue - Disaggregati

Note 3 - Revenue - Disaggregation of Revenue (Details) - USD ($)	3 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Revenues	$ 2,343,558	$ 5,418,655
Transportation Services [Member]
Revenues	2,318,477	5,348,225
Fuel Rebate [Member]
Revenues	25,081	62,930
Equipment Rental and Other [Member]
Revenues	$ 0	$ 7,500

Note 4 - Property and Equipme_3

Note 4 - Property and Equipment (Details Textual) - USD ($)		1 Months Ended							3 Months Ended
	Apr. 01, 2021	Jun. 30, 2023	May 31, 2023	Feb. 28, 2023	Jan. 31, 2023	Oct. 31, 2022	May 31, 2022	Feb. 28, 2022	Jun. 30, 2023	Jun. 30, 2022	Mar. 31, 2023
Tangible Asset Impairment Charges, Total									$ 0
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Ending Balance		$ 1,296,571							1,296,571		$ 1,347,973
Property, Plant and Equipment, Disposals		400,688	$ 118,266	$ 28,723			$ 1,530,024
Proceeds from Sale of Property, Plant, and Equipment		145,000	75,000	7,500			$ 580,000
Gain (Loss) on Disposition of Property Plant Equipment		$ (255,688)	$ (43,266)	$ (21,223)	$ (333,976)	$ (21,227)			$ (298,953)	$ (950,024)
Service Equipment Related to Pinnacle Vac [Member]
Property, Plant and Equipment, Transfers and Changes	$ 201,388
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Ending Balance	$ 7,484
Vehicles [Member]
Property, Plant and Equipment, Disposals								$ 51,806
Property, Plant and Equipment, Additions								$ 91,132

Note 4 - Property and Equipme_4

Note 4 - Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	Jun. 30, 2023	Mar. 31, 2023
Accumulated depreciation and impairment	$ (1,296,571)	$ (1,347,973)
Property and equipment, net	138,318	686,327
Machinery and Equipment [Member]
Total property and equipment	$ 1,434,889	$ 2,034,300

Note 4 - Property and Equipme_5

Note 4 - Property and Equipment - Depreciation Expense (Details) - USD ($)	3 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Depreciation expense	$ 29,056	$ 48,586

Note 5 - Accrued Liabilities -

Note 5 - Accrued Liabilities - Schedule of Accrued Liabilities (Details) - USD ($)	Jun. 30, 2023	Mar. 31, 2023
Insurance	$ 1,088,376	$ 382,197
Compensation	547,374	615,200
Interest	42,277	29,979
Professional fees and consulting costs	4,883	15,540
Taxes	3,237	12,947
Total	$ 1,686,147	$ 1,055,862

Note 6 - Notes Payable (Details

Note 6 - Notes Payable (Details Textual) - USD ($)				3 Months Ended
	Mar. 28, 2023	Mar. 27, 2023	Dec. 29, 2022	Jun. 30, 2023	Jun. 30, 2022	Aug. 23, 2022
Amortization of Debt Discount (Premium)				$ 3,960	$ 0
Conversion of Notes Payable into Common Shares [Member]
Debt Conversion, Converted Instrument, Shares Issued (in shares)			4,000,000
Debt Conversion, Original Debt, Amount			$ 60,000
Convertible Notes Payable [Member] | Former CEO [Member]
Debt Instrument, Interest Rate, Stated Percentage						6%
Debt Instrument, Convertible, Conversion Price (in dollars per share)						$ 0.015
Convertible Notes Payable [Member] | Former Director [Member]
Debt Instrument, Interest Rate, Stated Percentage						6%
Debt Instrument, Convertible, Conversion Price (in dollars per share)						$ 0.015
Notes Payable, Other Payables [Member]
Interest Expense, Debt				104,172	$ 0
Notes Payable, Other Payables [Member] | EAdvance Services [Member]
Debt Instrument, Face Amount	$ 250,000
Long-Term Debt	$ 340,000
Debt Instrument, Term (Week)	224 days
Debt Instrument, Periodic Payment	$ 10,625
Debt Instrument, Fee Amount	7,500
Proceeds from Notes Payable	242,500
Notes Payable, Other Payables [Member] | KYF Global Partners [Member]
Debt Instrument, Face Amount	100,000
Long-Term Debt	$ 140,000
Debt Instrument, Term (Week)	154 days
Debt Instrument, Periodic Payment	$ 6,363.64
Debt Instrument, Fee Amount	5,000
Proceeds from Notes Payable	$ 95,000
Notes Payable, Other Payables [Member] | Red Road Holdings Corporation [Member]
Debt Instrument, Interest Rate, Stated Percentage		12%
Debt Instrument, Convertible, Conversion Price (in dollars per share)		$ 0.000075
Debt Instrument, Face Amount		$ 165,000
Debt Instrument, Term (Week)		1 year
Interest Payable		$ 22,176
Debt Instrument, Unamortized Discount		$ 19,800
Amortization of Debt Discount (Premium)				$ 3,960
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger		75%
Debt Instrument, Convertible, Threshold Trading Days		5

Note 6 - Notes Payable - Schedu

Note 6 - Notes Payable - Schedule of Promissory Notes (Details) - USD ($)		Jun. 30, 2023	Mar. 31, 2023
Total notes payable		$ 1,195,460	$ 1,357,342
Less: current portion		(1,195,460)	(1,357,342)
Notes payable, net of current portion		0	0
Convertible Notes Payable [Member] | Former CEO [Member]
Total notes payable	[1]	755,565	755,565
Convertible Notes Payable [Member] | Former Director [Member]
Total notes payable	[2]	90,000	90,000
Notes Payable, Other Payables [Member] | Former CEO [Member]
Total notes payable	[3]	170,461	250,000
Notes Payable, Other Payables [Member] | EAdvance Services [Member]
Total notes payable	[4]	44,406	96,777
Notes Payable, Other Payables [Member] | Red Road Holdings Corporation [Member]
Total notes payable	[5]	$ 135,028	$ 165,000
[1]Unsecured Convertible Promissory Note entered into on August 23, 2022 accruing interest at the rate of 6% per annum payable monthly, maturing August 23, 2023. The note is convertible into shares of the Company’s common stock at a price of $0.015 per share, which was the closing price of the common stock on the date the note was executed. The note is with the former CEO of the Company. On December 29, 2022, the Company issued 4,000,000 shares of common stock in conversion of $60,000.[2]Unsecured Convertible Promissory Note entered into on August 23, 2022 accruing interest at the rate of 6% per annum payable monthly, maturing August 23, 2023. The note is convertible into shares of the Company’s common stock at a price of $0.015 per share, which was the closing price of the common stock on the date the note was entered into. The note is with a former director of the Company.[3]The Company entered into a Purchase and Sale of Future Receipts Agreement with EAdvance Services for a purchase price of $250,000, with a repayment of $340,000 over 32 weeks at $10,625 per week on March 28, 2023. The Company paid $7,500 in initial fees which were deducted from the agreed upon price and $242,500 was paid in cash to the Company.[4]The Company entered into a Standard Merchant Cash Advance Agreement with KYF Global Partners for a purchase price of $100,000, with a repayment of $140,000 over 22 weeks at $6,363.64 per week on March 28, 2023. The Company paid $5,000 in initial fees which were deducted from the agreed upon price and $95,000 was paid in cash to the Company.[5]The Company entered into a one year promissory note with Red Road Holdings Corporation on March 27, 2023 in the amount of $165,000 (net of discount) plus a one-time interest charge of 12% or $22,176 charged at the inception of the note. There is an original issue discount of $19,800 on this note that is amortized over the life of the note based on the effective interest method. Should the Company default on the note, it becomes convertible with a conversion price that will be the greater of (i) $0.000075, or (ii) 75% times the average Trading Price for the common stock during the five trading days immediately prior to the conversion date.

Note 7 - Stockholders' Equity_2

Note 7 - Stockholders' Equity (Deficit) (Details Textual)						3 Months Ended
	Jan. 13, 2023 shares	Dec. 29, 2022 USD ($) shares	Dec. 19, 2022	Nov. 15, 2022 shares	Sep. 07, 2022 USD ($) $ / shares shares	Jun. 30, 2023 USD ($) $ / shares shares	Jun. 30, 2022 USD ($) $ / shares shares	Mar. 31, 2023 $ / shares shares	Dec. 30, 2022 shares	Mar. 31, 2022 shares
Preferred Stock, Shares Authorized (in shares)						5,000,000		5,000,000
Common Stock, Shares Authorized (in shares)	1,000,000,000					1,000,000,000		1,000,000,000	250,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares						$ 0.001		$ 0.001
Common Stock, Shares, Issued (in shares)						78,268,332		78,268,332
Common Stock, Shares, Outstanding (in shares)						78,268,332		78,268,332
Preferred Stock, Shares Issued (in shares)						0		0
Preferred Stock, Shares Outstanding, Ending Balance (in shares)						0		0		0
Stockholders' Equity Note, Stock Split, Conversion Ratio	4		4
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number (in shares)						40,000	40,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price (in dollars per share) | $ / shares						$ 0.025	$ 0.025
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value | $						$ 2,300
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Expense | $						0	$ 0
Restricted Stock Units (RSUs) [Member] | Former Chief Executive Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)				10,000,000
Restricted Stock Units (RSUs) [Member] | Former CEO [Member]
Share-Based Payment Arrangement, Expense | $						0
Restricted Stock Units (RSUs) [Member] | Former CEO [Member] | Vesting Quarterly [Member]
Share-Based Payment Arrangement, Expense | $						$ 37,500
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)				500,000
Conversion of Notes Payable into Common Shares [Member]
Debt Conversion, Converted Instrument, Shares Issued (in shares)		4,000,000
Debt Conversion, Original Debt, Amount | $		$ 60,000
The Exchange [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)					51,987,832
Business Acquisition, Share Price (in dollars per share) | $ / shares					$ 0.10
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable | $					$ 5,328,753

Note 8 - Concentrations (Detail

Note 8 - Concentrations (Details Textual) - Customer Concentration Risk [Member]	3 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Mar. 31, 2023
Accounts Receivable [Member]
Number of Major Customers	3		1
Accounts Receivable [Member] | Three Customers [Member]
Concentration Risk, Percentage	86%	72%
Accounts Receivable [Member] | Two Customers [Member]
Concentration Risk, Percentage	94%		85%
Revenue Benchmark [Member]
Number of Major Customers	2	3

Note 9 - Leases (Details Textua

Note 9 - Leases (Details Textual) - USD ($)	Jun. 30, 2023	Mar. 31, 2023
Operating Lease, Right-of-Use Asset	$ 278,919	$ 297,744
Operating Lease, Liability	$ 281,619
Minimum [Member]
Lessee, Operating Lease, Discount Rate	2.50%
Lessee, Operating Lease, Term of Contract (Month)	42 months
Maximum [Member]
Lessee, Operating Lease, Discount Rate	11.36%
Lessee, Operating Lease, Term of Contract (Month)	60 months

Note 9 - Leases - Maturity of L

Note 9 - Leases - Maturity of Lease Liability (Details) - USD ($)	Jun. 30, 2023	Mar. 31, 2023
2023	$ 80,307
2024	70,500
2025	72,000
2026	72,000
2027	35,102
Imputed interest	(48,290)
Total lease liability	281,619
Current portion	67,543	$ 71,758
Non-current portion	$ 214,076	$ 227,786

Note 9 - Leases - Amortization

Note 9 - Leases - Amortization of Right of Use Asset (Details) - USD ($)	Jun. 30, 2023	Mar. 31, 2023
2023	$ 71,143
2024	60,257
2025	63,450
2026	66,818
2027	17,251
Total	$ 278,919	$ 297,744

Note 9 - Leases - Components of

Note 9 - Leases - Components of Lease Cost (Details) - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2023	Mar. 31, 2023
Operating lease expense	$ 22,765	$ 16,552
Depreciation of capitalized finance lease assets	0	56,576
Interest expense on finance lease liabilities	0	1,934
Total lease cost	$ 22,765	$ 75,062

Note 10 - Discontinued Operat_3

Note 10 - Discontinued Operations - Schedule of Discontinued Operations (Details) - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2023	Mar. 31, 2023
Disposal Group, Including Discontinued Operation, Assets, Current	$ 30,672	$ 60,362
Disposal Group, Including Discontinued Operation, Liabilities, Current	222,626	238,028
Discontinued Operations, Held-for-Sale [Member] | Florida Precision Aerospace, Inc [Member]
Cash	672	9,362
Accounts receivable	30,000	51,000
Disposal Group, Including Discontinued Operation, Assets, Current	30,672	60,362
Accounts payable and accrued expenses	184,649	200,051
Current portion of long-term debt	37,977	37,977
Disposal Group, Including Discontinued Operation, Liabilities, Current	222,626	238,028
Long-term debt	150,000	150,000
Revenue	0	0
Operating expenses	24,334	0
Other (income) loss	3,953	0
Net loss from discontinued operations	$ (28,287)	$ 0

Note 11 - Commitment (Details T

Note 11 - Commitment (Details Textual) - Chief Executive Officer [Member] - USD ($)		8 Months Ended
	Nov. 15, 2022	Jun. 30, 2023
Employment Agreement, Term (Year)	5 years
Salary and Wage, Officer, Excluding Cost of Good and Service Sold	$ 250,000
Annual Bonus, Percentage	100%
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	10,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)		1,500,000
Restricted Stock Units (RSUs) [Member] | Vesting Quarterly [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)	500,000