Tauriga Sciences (TAUG) 10-Q 16 Aug 21 2022 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Jun. 30, 2021	Aug. 13, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2021
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--03-31
Entity File Number	000-53723
Entity Registrant Name	TAURIGA SCIENCES, INC.
Entity Central Index Key	0001142790
Entity Tax Identification Number	30-0791746
Entity Incorporation, State or Country Code	FL
Entity Address, Address Line One	4 Nancy Court
Entity Address, Address Line Two	Suite 4
Entity Address, City or Town	Wappingers Falls
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	12590
City Area Code	(917)
Local Phone Number	796-9926
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	TAUG
Entity Reporting Status Current	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		287,871,214

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2021	Mar. 31, 2021
Current assets:
Cash	$ 66,894	$ 49,826
Accounts receivable, net allowance for doubtful accounts	5,403	32,227
Investment - trading securities	1,557,222	1,334,425
Investment - other	224,106	224,106
Inventory asset	222,901	201,372
Prepaid inventory	417,710	423,200
Prepaid expenses and other current assets	174,367	131,411
Total current assets	2,668,603	2,396,567
Lease right of use asset	60,588	64,301
Assets held for resale	11,084	11,084
Property and equipment, net	13,076	12,063
Leasehold improvements, net of amortization	4,375	4,688
Total assets	2,757,726	2,488,703
Current liabilities:
Notes payable, net of discounts	1,004,615	504,819
Accounts payable	164,982	390,947
Accrued interest	30,587	14,722
Accrued expenses	28,678	68,442
Liability for common stock to be issued	100,000	174,000
Lease liability - current portion	14,747	14,426
Deferred revenue	38,556
Total current liabilities	1,382,165	1,167,356
Lease liability - net of current portion	46,291	50,100
Contingent liability	75,000
Total liabilities	1,503,456	1,271,247
Stockholders’ equity (deficit):
Common stock, par value $0.00001; 400,000,000 shares authorized, 285,696,214 and 275,858,714 outstanding at June 30, 2021 and March 31, 2021, respectively	2,858	2,760
Additional paid-in capital	64,232,854	63,417,565
Accumulated deficit	(62,981,442)	(62,149,078)
Accumulated other comprehensive income
Total stockholders’ equity (deficit)	1,254,270	1,271,247
Total liabilities and stockholders’ equity (deficit)	$ 2,757,726	$ 2,488,703

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2021	Mar. 31, 2021
Statement of Financial Position [Abstract]
Common Stock, Par or Stated Value Per Share	$ 0.00001	$ 0.00001
Common Stock, Shares Authorized	400,000,000	400,000,000
Common Stock, Shares, Outstanding	285,696,214	275,858,714

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
Gross revenue	$ 45,940	$ 84,501
Sales Discounts	(12,207)	(19,434)
Sales returns	(366)	(263)
Net Revenue	33,367	64,804
Cost of goods sold	15,203	45,531
Gross profit	18,164	19,273
Operating expenses
Marketing and advertising	96,279	33,066
Research and development	13,439	1,817
Fulfilment services	40,458	20,450
General and administrative	842,808	564,023
Depreciation and amortization expense	1,245	219
Total operating expenses	994,229	619,575
Loss from operations	(976,065)	(600,302)
Other income (expense)
Interest expense	(435,811)	(319,622)
Unrealized gain (loss) on trading securities	(246,166)	20,033
Gain (Loss) on conversion of debt		(45,770)
Gain on sale of trading securities	825,678
Total other income (expense)	143,701	(345,359)
LOSS FROM CONTINUING OPERATIONS BEFORE PROVISION FOR INCOME TAXES	(832,364)	(945,661)
PROVISION FOR INCOME TAXES
Net loss	(832,364)	(945,661)
Net loss attributable to common shareholders	$ (832,364)	$ (945,661)
Loss per share - basic and diluted - Continuing operations	$ (0.003)	$ (0.007)
Weighted average number of shares outstanding - basic and fully diluted	277,978,907	128,867,481

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Changes In Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Mar. 31, 2020	$ 1,070	$ 58,213,365	$ (58,522,632)	$ (308,197)
Beginning balance, shares at Mar. 31, 2020	107,039,107
Issuance of shares via private placement	$ 60	190,940		191,000
Beginning balance, shares	6,000,000
Issuances of commitment shares - debt financing	$ 5	16,570		16,575
Beginning balance, shares	525,000
Shares issued for note conversion at $0.01869 to $0.02128 per share	$ 200	397,863		398,063
Shares issued for note conversion at $0.01869 to $0.02128 per share, shares	20,009,621
Stock-based compensation vesting		245,849		245,849
Stock issued for services	$ 60	(60)
Beginning balance, shares	6,000,000
Issuance of unrestricted shares - Tangiers Investment agreement at $0.02614 to $0.02754	$ 58	154,360		154,418
Issuance of unrestricted shares - Tangiers Investment agreement at $0.02614 to $0.02754, shares	5,750,000
Recognition of beneficial conversion feature of convertible notes		182,206		182,206
Net loss			(945,661)	(945,661)
Ending balance, value at Jun. 30, 2020	$ 1,453	59,401,093	(59,468,293)	(65,747)
Beginning balance, shares at Jun. 30, 2020	145,323,728
Beginning balance, value at Mar. 31, 2020	$ 1,070	58,213,365	(58,522,632)	(308,197)
Beginning balance, shares at Mar. 31, 2020	107,039,107
Ending balance, value at Mar. 31, 2021	$ 2,760	63,417,565	(62,149,078)	1,271,247
Beginning balance, shares at Mar. 31, 2021	275,858,714
Issuance of shares via private placement	$ 23	173,977		174,000
Beginning balance, shares	2,300,000
Issuances of commitment shares - debt financing	$ 18	200,982		201,000
Beginning balance, shares	1,800,000
Stock-based compensation vesting		62,387		62,387
Stock issued for services	$ 57	(57)
Beginning balance, shares	5,737,500
Recognition of beneficial conversion feature of convertible notes		378,000		378,000
Net loss			(832,364)	(832,364)
Ending balance, value at Jun. 30, 2021	$ 2,858	$ 64,232,854	$ (62,981,442)	$ 1,254,270
Beginning balance, shares at Jun. 30, 2021	285,696,214

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Changes In Stockholders' Equity (Deficit) (Unaudited) (Parenthetical) - $ / shares	3 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Minimum [Member]
SEC Schedule, 12-18, Supplemental Information, Property-Casualty Insurance Underwriters [Line Items]
Equity issuance price to private placement	$ 0.024	$ 0.025
Equity issuance of commitment shares for debt financing	0.028	0.03
Equity issuance price to services	0.0306	0.31
Equity issuance price of note conversion		0.01869
Equity issuance for distribution agreements		0.02614
Maximum [Member]
SEC Schedule, 12-18, Supplemental Information, Property-Casualty Insurance Underwriters [Line Items]
Equity issuance price to private placement	0.09	0.035
Equity issuance of commitment shares for debt financing	0.092	0.0322
Equity issuance price to services	$ 0.05	0.32
Equity issuance price of note conversion		0.02128
Equity issuance for distribution agreements		$ 0.02754

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Mar. 31, 2021
Cash flows from operating activities
Net loss attributable to controlling interest	$ (832,364)	$ (945,661)
Adjustments to reconcile net loss to cash used in operating activities:
Bad debt expense	1,109	18,008
Amortization of original issue discount	22,456	26,183
Non-cash lease operating lease expense	225	92
Depreciation and amortization	1,245	219
Non-cash interest	201,000	16,574
Amortization of debt discount	177,639	253,201
Common stock issued and issuable for services (including stock-based compensation)	62,387	245,851
Gain on disposal of discontinued operation
Legal fees deducted from proceeds of notes payable		6,700
(Gain) loss on the sale of trading securities	(825,678)
Unrealized loss (gain) on trading securities	246,166	(20,033)
(Increase) decrease in assets
Prepaid expenses	(42,956)	4,025
Inventory (including inventory not received)	(16,039)	(103,697)
Investments in trading securities	(1,079,961)
Proceeds from sale of trading securities	1,436,676
Accounts receivable	25,715	(15,952)
Increase (decrease) in liabilities
Accounts payable	(225,965)	44,717
Deferred revenue	38,556	292
Accrued expenses	35,236	5,353
Accrued interest	15,865	20,653
Cash used in operating activities	(758,688)	(443,475)
Cash flows from investing activities
Investment - other		(183,443)
Purchase of property and equipment	(1,945)
Cash used in investing activities	(1,945)	(183,443)
Cash flows from financing activities
Repayment of principal on notes payable to individuals and companies	(112,299)	(100,000)
Proceeds from the sale of common stock (including to be issued)	100,000	75,000
Proceeds from notes payable to individuals and companies	790,000
Proceeds from sale of registered shares - Tangiers Investment Agreement		154,418
Proceeds from convertible notes		492,800
Cash provided by financing activities	777,701	622,218
Net decrease in cash	17,068	(4,700)
Cash, beginning of year	49,826	5,348	$ 5,348
Cash, end of year	66,894	648	$ 49,826
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest Paid	18,843	50,000
Taxes Paid
NON-CASH ITEMS
Conversion of notes payable and accrued interest for common stock		398,062
Original issue discount on notes payable and debentures	48,000
Recognition of debt discount	$ 378,000	$ 182,206

BASIS OF OPERATIONS AND GOING C

BASIS OF OPERATIONS AND GOING CONCERN AND GOING CONCERN	3 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF OPERATIONS AND GOING CONCERN AND GOING CONCERN	NOTE 1 – BASIS OF OPERATIONS AND GOING CONCERN AND GOING CONCERN NATURE OF BUSINESS The unaudited condensed consolidated financial statements included herein have been prepared, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The condensed consolidated financial statements and notes are presented as permitted on Form 10-Q and do not contain certain information included in the Company’s annual statements and notes. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. It is suggested that these condensed consolidated financial statements be read in conjunction with the March 31, 2021 Form 10-K filed with the SEC, including the audited consolidated financial statements and the accompanying notes thereto. While management believes the procedures followed in preparing these condensed consolidated financial statements are reasonable, the accuracy of the amounts is in some respects dependent upon the facts that will exist, and procedures that will be accomplished by the Company later in the year. These condensed consolidated financial statements reflect all adjustments, including normal recurring adjustments which, in the opinion of management, are necessary to present fairly the operations and cash flows for the periods presented. Tauriga Sciences, Inc. (the “Company”) is a Florida corporation, with its principal place of business located at 4 Nancy Court, Suite 4, Wappingers Falls, NY 12590. The Company has, over time, moved into a diversified life sciences technology and consumer products company, with its mission to operate a revenue generating business, while continuing to evaluate potential acquisition candidates operating in the life sciences technology and consumer products spaces. Tauriga Pharma Corp. On January 4, 2018, the Company announced the formation of a wholly owned subsidiary in Delaware initially named Tauriga IP Acquisition Corp., which changed its name to Tauriga Biz Dev Corp. on March 25, 2018. Effective January 2020, the Company amended the certificate of incorporation of Tauriga Business Development Corp. in relevant part to effectuate a name change of this subsidiary to Tauriga Pharma Corp. The principal reason for the name change is to concentrate this subsidiary’s focus on the development of a pharmaceutical product line that is synergistic with the Company’s primary CBD product line. Currently, the plan is to initially create a pharmaceutical line of products to address nausea symptoms related to chemotherapy treatment in patients, which we will submit for clinical trials and to regulatory agencies for approval. On March 18, 2020, the Company filed a Provisional U.S. Patent Application covering its pharmaceutical grade version of Tauri-Gum™. This patent application, filed with the United States Patent & Trademark Office (“U.S.P.T.O.”), titled: “MEDICATED CBD COMPOSITIONS, METHODS OF MANUFACTURING, AND METHODS OF TREATMENT.” The Company’s proposed pharmaceutical grade version of Tauri-Gum™ is being developed for nausea regulation, intended specifically to target patients subjected to ongoing chemotherapy treatment(s) (the “Indication”). The delivery system for this pharmaceutical product is an improved version of the existing “Tauri-Gum™” chewing gum formulation based on continued research and development. The Company converted this provisional patent application into a U.S. Non-Provisional Patent Application March 17, 2021. On March 17, 2021, the Company converted its U.S. Provisional Patent Application (filed on March 17, 2020) to a U.S. Non-Provisional Patent Application. This non-provisional patent application relates to the Company’s proposed pharmaceutical cannabinoid chewing gum delivery system for treatment of nausea derived from active chemotherapy treatment. Also on March 17, 2021, the Company filed an additional U.S. Provisional Patent Application relating to alternative pharmaceutical cannabinoid delivery systems. On March 17, 2021, the Company filed an International Patent Application under the Patent Cooperation Treaty (“PCT”), a cooperative agreement entered into by more than 130 countries with the purpose of bringing international conformity to the filing and preliminary evaluation of patent applications. This application relates to the Company’s proposed pharmaceutical cannabinoid chewing gum delivery system being developed to treat nausea derived from active chemotherapy treatment. The PCT application is published by the International Bureau at the World Intellectual Property Organization (“WIPO”), based in Geneva, Switzerland, in one of the ten “languages of publication”: Arabic, Chinese, English, French, German, Japanese, Korean, Portuguese, Russian, and Spanish. TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) NOTE 1 – BASIS OF OPERATIONS AND GOING CONCERN (CONTINUED) NATURE OF BUSINESS (CONTINUED) Tauriga Pharma Corp. (Continued) Currently, the pharmaceutical grade version of Tauri-Gum TM ● formulation development; ● non-clinical in vivo and in vitro studies to inform the effective clinical dose and safety margin; ● regulatory strategy and regulatory documentation preparation; ● confirmation of the active pharmaceutical ingredient (API); and ● Identifying pharma-grade API suppliers. Tauriga Sciences Limited On June 10, 2019, the Company formed a wholly owned subsidiary, Tauriga Sciences Limited, with the Registrar of Companies for Northern Ireland. Tauriga Sciences Limited is a private limited Company. The entity was established in conjunction with e-commerce merchant services. In conjunction to this new entity the Company entered into a two-year lease commencing on June 11, 2019. The office is located at Regus World Trade Centre Muelle de Barcelona, edif. Sur, 2a Planta Barcelona Cataluña 08039 Spain. The Company terminated this lease during October 2020. The Company no longer maintains an office in this region. Chief Medical Officer On July 15, 2020, the Company appointed Dr. Keith Aqua (“Dr. Aqua”) as an independent contractor to the position of Chief Medical Officer (“CMO”) and entered into a consulting agreement with Dr. Aqua which carries a term of 12 months from inception, expiring on July 15, 2021. In his CMO capacity, Dr. Aqua assisted the Company in the development of the Company’s proposed pharmaceutical grade version of Tauri-Gum™. In addition, Dr. Aqua helped to establish a distribution network for the Company to market its Tauri-Gum™ brand to a variety of physicians and medical practices in southern Florida. In consideration of the services provided by Dr. Aqua, and pursuant to the terms of the Agreement, the Company issued Dr. Aqua (i) upon entry into the Agreement 750,000 shares of restricted common stock, (ii) 750,000 shares of restricted common stock which were issued in equal monthly instalments of 62,500 shares beginning August 15, 2020 thru the expiration date, and (iii) agreed to $ 4,000 cash per quarter during the term of the Agreement, payable following the completion of each such quarter. As of June 30, 2021, the Company issued 1,375,000 restricted shares of its common stock to Dr. Aqua valued at $ 54,313 ($ 0.0395 per share). Subsequent to June 30, 2021, Dr. Aqua was issued 125,000 restricted shares of its common stock valued at $ 4,938 0.0395 per share). As of this report date, the Company is current negotiating the renewal of this agreement. NFTauriga Corp. Effective April 14, 2021, the Company formed NFTauriga Corp. in the State of Nevada, as a wholly owned subsidiary. The Company is the sole holder of total authorized 100 shares having a par value of $ 0.00001 . The Company’s Chief Executive Officer, Seth M. Shaw is the initial sole member of the board of directors, to serve until a qualified successor is duly elected. Mr. Shaw will also serve as the Chief Executive Officer and Secretary. The registered office of NFTauriga Corp. in the State of Delaware shall be at 1013 Centre Road, Suite 403-B, Wilmington, DE 19805 in the County of New Castle. The name of its registered agent at such address is Vcorp Services, LLC. NFTauriga Corp. will have the same fiscal year and principal executive office and the Company. Master Services Agreement On December 16, 2020, the Company entered into a Master Services Agreement with North Carolina based Clinical Strategies & Tactics, Inc. (“CSTI”) to resume the clinical development of its proposed anti-nausea pharmaceutical grade version of Tauri-Gum™. CSTI will primarily focus its efforts on (i) Pharmaceutical Development Strategy, (ii) Commercialization Strategy, and (iii) Funding Strategy. The Company will with work with CSTI’s founder and chief executive officer, JoAnn C. Giannone. Ms. Giannone has over 25 years’ experience effectively leading companies through the drug and medical device development process. On December 23, 2020, the Company funded the initial consulting fees associated with this Agreement, in the amount of $ 67,500 85,000 31,059 TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) NOTE 1 – BASIS OF OPERATIONS AND GOING CONCERN (CONTINUED) COMPANY PRODUCTS Tauri-Gum TM In late December 2018, the Company entered into a “Manufacturing Agreement” with Maryland based chewing gum manufacturer, Per Os Biosciences LLC (“Per Os Bio”) to launch a white label line of CBD infused chewing gum under the brand name Tauri-Gum TM The Manufacturing Agreement with Per Os Bio to produce Tauri-Gum TM In October 2019, we also filed trademark applications for the above-referenced marks in each of the European Union and Canada. The Company received notice of allowance from the European Union Intellectual Property Office granting the Company its trademark registration for Tauri-Gum™ (E.U. Trademark # 018138334) on February 18, 2020. During fiscal year 2020, the Company commenced development of a cannabigerol “CBG” isolate infused version of Tauri-Gum™ introducing Peach-Lemon flavor (containing 10mg CBG per piece) and Black Currant Flavor (containing 15mg of CBG per piece). During fiscal year 2021, the Company developed an Immune Booster version of Tauri-Gum™ chewing gum. This product contains 60mg of Vitamin C and 10mg of Elemental Zinc per piece. This product does not contain any phytocannabinoids (i.e., CBD or CBG). During late fiscal year 2021, the Company enhanced its original Tauri-Gum™ formulation by increasing the infusion concentrations of both its Cannabidiol (“CBD”) and Cannabigerol (“CBG”) Tauri-Gum™ products to 25mg per piece of chewing gum (previous concentration was 10mg for the Pomegranate, Blood Orange, Mint, and Peach-Lemon flavors and 15mg for the Black Currant flavor). Additionally, the Company increased its Tauri-Gum™ product offerings to 9 SKUs. The new offerings being introduced are Cherry-Lime Rickey flavored Caffeine infused chewing gum, an 8-piece blister pack of containing 50mg of caffeine per piece and Golden Raspberry flavored Vitamin D3 infused chewing gum, containing 2,000 IU (50 micrograms) of Vitamin D3 per piece. Through its October 2020 partnership with Think Big LLC (the Company founded by the son of late iconic U.S. rap artist, NOTORIOUS BIG aka “Frank White”), the Company is also offering 2 limited edition Licensed Tauri-Gum™/Frank White products: Honey-Lemon flavored chewing gum (containing: 15mg CBD, 15mg CBG, 5mg Vitamin C, 10mg Zinc per piece) and Mint flavor (25mg CBD per piece). Delta 8 Version of Tauri-Gum™ During March 2021, the Company developed a Delta-8-Tetrahydrocannabinol (“Delta-8-THC” or “Delta-8”) infused version of Tauri-Gum™. The Company is focused on expanding both its product offerings and revenue opportunities, in a manner that is ethical, innovative, and fully compliant with Federal laws & regulations. Due to strong indications of demand, the Company has completed a double production run of its Evergreen Mint flavor, Delta 8 THC infused (10mg per piece of chewing gum), Version of Tauri-Gum™. All of the CBD/CBG Tauri-Gum TM See our “Risk Factors” contained in our Annual Report dated March 31, 2021 filed with the Securities and Exchange Commission on June 29, 2021, including with respect, but not limited, to Federal laws and regulations that govern CBD and cannabis. TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) NOTE 1 – BASIS OF OPERATIONS AND GOING CONCERN (CONTINUED) COMPANY PRODUCTS (CONTINUED) Tauri-Gummies On November 25, 2019, the Company announced that it has finalized the formulation for its Vegan 25 mg CBD (Isolate) Infused Gummies product to be branded Tauri-Gummies™ for which a trademark was filed in Switzerland and the European Union. The company has received a Notice of Allowance from the European Union Intellectual Property Office (“E.U.I.P.O.”) granting the Company its trademark Registration for: Tauri-Gummies™ (E.U. Trademark # 018138348), effective June 24, 2020. This Notice of Allowance extends our protective period for this mark until October 2029 and may be extended thereafter for ten-year intervals. This gelatin free, plant-based, Vegan and Kosher certified formulation contains 24 gummies per jar, 6 of each flavor (cherry, orange, lemon and lime). Each gummy contains 25mg of CBD isolate (600 mg of CBD isolate per jar). These gum drops have been manufactured in the “Nostalgic” 1950s confectionary style. The Company commenced sales of Tauri-Gummies™ in January 2020. Other Products The Company, from time to time, will offer various formats of CBD product through its e-commerce website. As of this report date the Company is currently offering a 70% dark chocolate 30mg CBD non-GMO dietary supplement and 100mg CBD scented bath bombs (Mint, Pomegranate, Blood Orange, Black Currant). The Company also offers 100mg CDG infused Peach/Lemon bath bombs as well as a D3 infused Golden Raspberry and Cherry Lime Rickey caffeine infused bath bombs. The Company’s current offering includes a line of skin care products sold on its ecommerce website under the product line name of Uncle Bud’s. The skin care products include three different 4.2mg CBD facemasks (collagen, detoxifying and tightening masks), 100mg CBD daily moisturizer, 30mg CBD anti-wrinkle dream, hand and foot cream with hemp seed oil, 120mg CBD massage and body oil, 240mg CBD body revive roll-on, 35mg CBD transdermal patch and 120mg CBD body spray. The Company also offers Tauri-Pet dog food in three flavors (peanut butter, butternut squash and crispy apple. Additionally, on December 1, 2020, the Company announced the commencement of development of a Caffeine infused version of Tauri-Gum™. When production run is complete, this will represent the 7th SKU of the Tauri-Gum™ product line. For a full list of our currently available products please visit our e-Commerce website at https://taurigum.com/. DISTRIBUTION OF THE COMPANY’S PRODUCTS Think BIG, LLC License Agreement On September 24, 2020, we entered into (i) a License Agreement (“License”) with Think BIG, LLC, a Los Angeles based company (“Think BIG”), (ii) a Professional Services Agreement (the “PSA”) with Willie C. Mack, Jr., CEO of Think BIG and (iii) a Professional Services Agreement (“PSA 2”) with Christopher J. Wallace, a co-founder of Think BIG (each of Willie C. Mack, Jr. and Christopher J. Wallace referred to herein as a “Brand Ambassador”), with the collective intent to enhance sales and marketing of the Company’s product lines, including its proprietary Rainbow Deluxe Sampler Pack (“Rainbow Pack”), and any co-branded products created by the parties to the License and each of the PSAs (the “Co-Branded Products”). The term of this license is for a period of two years from September 24, 2020 (the “Effective Date”), unless earlier terminated by either party pursuant to the terms thereunder. The term of each of the PSA and the PSA 2 shall commence on the Effective Date and end on the earlier of (i) the two-year anniversary thereof; (ii) the termination for any reason of the License; or (iii) the earlier termination of the PSA Agreement pursuant to the terms thereunder. The licensing arrangement permits for cross licensing, brand building, e-commerce customer acquisition efforts, retail customer acquisition efforts, enhanced social media presence, public relations & visibility strategies, as well as potential outreach to celebrities, and various other types of in-kind services in order to increase both Company revenue and customer acquisition efforts. The License will also allow for future joint development projects that will leverage the iconic “Frank White” brand and likeness/intellectual property (to which Think Big has the intellectual property rights). The Companies further agreed to a 50/50 gross profit split on sales of specially branded product, payable on or before the 15th day of each calendar month for the immediately preceding calendar month. In addition, the Company originally agreed to pay Think BIG, via a quarterly marketing fee for a period of twelve months in the amount $15,000 per quarter (for an aggregate total of $60,000), the first payment of which was paid by the Company within 10 days of the entry into the License. Subsequently, the parties agreed that the remaining payments would no longer be paid to Think BIG in exchange for the Company funding specially branded inventory printing and product as well as other marketing initiatives. TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) NOTE 1 – BASIS OF OPERATIONS AND GOING CONCERN (CONTINUED) DISTRIBUTION OF THE COMPANY’S PRODUCTS (CONTINUED) Think BIG, LLC License Agreement (Continued) Under each of the PSA and the PSA 2, each Brand Ambassador shall provide promotional and marketing services (“Services”) to the Company during the term of the respective PSAs, subject to the terms and conditions set forth therein, in connection with the Co-Branded Products and any co-developed products; and perform their individual marketing and promotional services set forth under the PSA and the PSA 2, respectively, and each of the exhibits annexed thereto. As consideration for each Brand Ambassador’s Services set forth under their respective PSAs, the Company agreed to issue each Brand Ambassador 1,500,000 restricted shares of the Company’s common stock, upon execution of the PSA and PSA 2. These shares were issued on December 17,2020. In the event that the applicable PSA has not previously been terminated, following the one-year anniversary of the Effective Date, an additional 1,500,000 restricted shares of Company’s common stock shall be issued to each Brand Ambassador, subject to the satisfaction of the terms of such additional services and/or criteria to be mutually agreed upon by the parties to the PSA and/or the PSA 2, as the case may be. In total, all shares issued and to be issued had a value of $ 183,600 that will be recognized over the term of the contract. As of this report date, the Company has taken delivery on the initial production run for the co-branded gum. Stock Up Express Agreement Effective February 1, 2021, the Company entered into a distribution agreement with Connecticut based Stock Up Express, a division of Bozzuto’s Inc., a distributor that generates more than $3 Billion in annual sales. The agreement shall remain in effect for a period of two (2) years, with automatic renewal for additional successive one (1) year terms. Under terms of this distribution agreement, Stock Up Express will market and resell the Company’s flagship brand, Tauri-Gum™, to its customer base of wholesale and retail customers in the mainland United States. The two companies will jointly market Tauri-Gum™ to Stock Up Express’ customer base. The Agreement allows for modification of product offerings, and the Company expects to offer additional product items over the course of calendar year 2021. Either party may terminate this Agreement for convenience by giving a sixty (60) day written notice to the other party or either party has the right to terminate this agreement if the other party breaches or is in default of any obligation hereunder, including the failure to make any payment when due, which default is incapable of cure or which, being capable of cure, has not been cured within thirty (30) days after receipt of written notice from the non-defaulting party or within such additional cure period as the non-defaulting party may authorize in writing. As of June 30, 2021, the Company has recognized no sales under this agreement. The Company has entered into multiple other arrangements that are more fully described in our periodic and current reports that we have filed with the Securities and Exchange Commission and included in those agreements filed by reference as exhibits thereto. REGULATORY MATTERS Food and Drug Administration (“FDA”) On May 31, 2019, the U. S. Food and Drug Administration (“FDA”) held public hearings to obtain scientific data and information about the safety, manufacturing, product quality, marketing, labeling, and sale of products containing cannabis or cannabis-derived compounds, including CBD. The hearing came approximately five months after the Agricultural Improvement Act of 2018 (more commonly known as the Farm Bill), went into effect and removed industrial hemp from the Schedule I prohibition under the Controlled Substances Act (CSA) (industrial hemp means cannabis plants and derivatives that contain no more than 0.3 percent tetrahydrocannabinol, or THC, on a dry weight basis). Though the Farm Bill removed industrial hemp from the Schedule I list, the Farm Bill preserved the regulatory authority of the FDA over cannabis and cannabis-derived compounds used in food and pharmaceutical products under the Federal Food, Drug, and Cosmetic Act (FD&C Act) and section 351 of the Public Health Service Act. The FDA has been clear that it intends to use this authority to regulate cannabis and cannabis-derived products, including CBD, in the same manner as any other food or drug ingredient. In addition to holding the hearing, the agency had requested comments by July 2, 2019 regarding any health and safety risks of CBD use, and how products containing CBD are currently produced and marketed, which comment period was concluded on July 16, 2019. As of the date hereof, the FDA has taken the position that it is unlawful to put into interstate commerce food products containing hemp derived CBD, or to market CBD as, or in, a dietary supplement. Furthermore, since the closure of the FDA hearings on this issue, some state and local agencies have issued a ban on the sale of any food or beverages containing CBD. There have been legislative efforts at the federal level, which seek to provide clear guidance to industry stakeholders regarding how to comply with applicable FDA law with respect to CBD and other hemp derived cannabinoids. However, such legislative efforts have been limited and as of this date, these legislative efforts require extensive further approvals, including approval from both houses of Congress and the President of the United States, before being enacted into law, if at all. TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) REGULATORY MATTERS (CONTINUED) Food and Drug Administration (“FDA”) (Continued) FDA Clinical Trial Process – United States Drug Development Furthermore, with respect to Company’s developing CBG and additional cannabinoid product lines, the FDA has provided no guidance as to how cannabinoids other than CBD (such as CBG) shall be regulated under the FD&C Act, and it is unclear at this time how such potential regulation could affect the results of the operations or prospects of the Company or this product line. In the United States, the FDA regulates drugs, medical devices and combinations of drugs and devices, or combination products, under the FDCA and its implementing regulations. Drugs are also subject to other federal, state and local statutes and regulations. The process of obtaining regulatory approvals and the subsequent compliance with appropriate federal, state, local and foreign statutes and regulations requires the expenditure of substantial time and financial resources. Failure to comply with the applicable U.S. requirements at any time during the product development process, approval process or after approval, may subject an applicant to administrative or judicial sanctions. These sanctions could include, among other actions, the FDA’s refusal to approve pending applications, withdrawal of an approval, a clinical hold, untitled or warning letters, requests for voluntary product recalls or withdrawals from the market, product seizures, total or partial suspension of production or distribution injunctions, fines, refusals of government contracts, restitution, disgorgement, or civil or criminal penalties. Any agency or judicial enforcement action could have a material adverse effect on us. The process required by the FDA before a drug may be marketed in the United States generally involves the following: ● completion of extensive pre-clinical in vitro , ; ● submission to the FDA of an Investigational New Drug (IND) application, which must become effective before human clinical trials may begin; ● performance of adequate and well-controlled human clinical trials in accordance with an applicable IND and other clinical study related regulations, sometimes referred to as Current Good Clinical Practice (cGCPs), to establish the safety and efficacy of the proposed drug for its proposed indication, and API and drug product scale-up for registration batch production and stability; ● submission to the FDA of a New Drug Application (NDA); ● satisfactory completion of an FDA pre-approval inspection of the manufacturing facility or facilities at which the product, or components thereof, are produced to assess compliance with the FDA’s cGMP requirements; ● potential FDA audit of the clinical trial sites that generated the data in support of the NDA; and ● FDA review and approval of the NDA prior to any commercial marketing or sale. Once a pharmaceutical product candidate is identified for development, it enters the pre-clinical testing stage. Pre-clinical tests include laboratory evaluations of product characterization, drug product formulation development and stability, as well as pharmacology and toxicology animal studies. An IND Sponsor must submit the results of the pre-clinical tests, together with manufacturing information, analytical data and any available clinical data or literature, to the FDA as part of the IND. The sponsor must also include a protocol detailing, among other things, the objectives of the initial clinical trial, the parameters to be used in monitoring safety and the effectiveness criteria to be evaluated if the initial clinical trial lends itself to an efficacy evaluation. Some pre-clinical testing may continue even after the IND is submitted. The IND automatically becomes effective 30 days after receipt by the FDA, unless the FDA raises concerns or questions related to a proposed clinical trial and places the trial on a clinical hold within that 30-day period. In such a case, the IND sponsor and the FDA must resolve any outstanding concerns before the clinical trial can begin. Clinical holds also may be imposed by the FDA at any time before or during clinical trials due to safety concerns or non-compliance and may be imposed on all drug products within a certain class of drugs. The FDA also can impose partial clinical holds, for example, prohibiting the initiation of clinical trials of a certain duration or for a certain dose. TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) NOTE 1 – BASIS OF OPERATIONS AND GOING CONCERN (CONTINUED) REGULATORY MATTERS (CONTINUED) FDA Clinical Trial Process – United States Drug Development (Continued) All clinical trials must be conducted under the supervision of one or more qualified investigators in accordance with GCP regulations. These regulations include the requirement that all research subjects provide informed consent in writing before their participation in any clinical trial. Further, an IRB must review and approve the plan for any clinical trial before it commences at any institution, and the IRB must conduct continuing review and reapprove the study at least annually. An IRB considers, among other things, whether the risks to individuals participating in the clinical trial are minimized and are reasonable in relation to anticipated benefits. The IRB also approves the information regarding the clinical trial and the consent form that must be provided to each clinical trial subject or his or her legal Representative and must monitor the clinical trial until completed. Each new clinical protocol and any amendments to the protocol must be submitted for FDA review, and to the IRBs for approval. Protocols detail, among other things, the objectives of the clinical trial, dosing procedures, subject selection and exclusion criteria, and the parameters to be used to monitor subject safety. Human clinical trials are typically conducted in three sequential phases that may overlap or be combined. The phases are described below. For the TAUG Pharma product, however, the safety profile of the API is known, and a Phase 1 program is not expected. Therefore, it is anticipated that that the first-time-in-human (FTIH) study will be a Phase 2 study. ● Phase 1. The product is initially introduced into a small number of healthy human subjects or patients and tested for safety, dosage tolerance, absorption, metabolism, distribution and excretion and, if possible, to gain early evidence on effectiveness. In the case of some products for severe or life-threatening diseases, especially when the product is suspected or known to be unavoidably toxic, the initial human testing may be conducted in patients. ● Phase 2. Involves clinical trials in a limited patient population to identify possible adverse effects and safety risks, to preliminarily evaluate the efficacy of the product for specific targeted diseases and to determine dosage tolerance and optimal dosage and schedule. ● Phase 3. Clinical trials are undertaken to further evaluate dosage, clinical efficacy and safety in an expanded patient population at geographically dispersed clinical trial sites. These clinical trials are intended to establish the overall risk/benefit relationship of the product and provide an adequate basis for product labeling. Post-approval trials, sometimes referred to as Phase 4 clinical trials, may be conducted after initial marketing approval. These studies are used to gain additional experience from the treatment of patients in the intended therapeutic indication. In certain instances, the FDA may mandate the performance of Phase 4 trials. Companies that conduct certain clinical trials also are required to register them and post the results of completed clinical trials on a government-sponsored database, such as ClinicalTrials.gov in the United States, within certain timeframes. Failure to do so can result in fines, adverse publicity and civil and criminal sanctions. Progress reports detailing the results of the clinical trials, among other information, must be submitted at least annually to the FDA, and written IND safety reports must be submitted to the FDA and the investigators for serious and unexpected adverse events, findings from other studies that suggest a significant risk to humans exposed to the product, findings from animal or in vitro testing that suggest a significant risk to human subjects, and any clinically important increase in the rate of a serious suspected adverse reaction over that listed in the protocol or Investigator Brochure. Phase 1, Phase 2 and Phase 3 clinical trials may not be completed successfully within any specified period, if at all. The FDA or the clinical trial Sponsor may suspend or

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES CONDENSED CONSOLIDATED FINANCIAL STATEMENTS These condensed consolidated financial statements include the accounts and activities of Tauriga Sciences, Inc., its wholly-owned Canadian subsidiary, its wholly-owned subsidiary Tauriga Pharma Corp. (f/k/a Tauriga Biz Dev Corp – or “Tauriga BDC” and referenced herein as Tauriga BDC for contextual purposes only in describing the Blink contractual arrangement), NFTauriga Corp. and Tauriga Sciences Limited. All intercompany transactions have been eliminated in consolidation. As of June 30, 2021, there is no activity in any of the Company’s subsidiaries other than Tauriga Pharma Corp. SEGMENT INFORMATION The Company has adopted provisions of ASC 280-10 Segment Reporting TM TM Results for the three months ended June 30, SCHEDULE OF SEGMENT INFORMATION 2021 2020 Revenue, net: Tauri-gum $ 33,367 $ 64,804 Pharma - - Adjustments, eliminations and unallocated items - - Total revenue, net $ 33,367 $ 64,804 Cost of Sales - Tauri-gum (15,203 ) (45,531 ) Pharma - - Adjustments, eliminations and unallocated items - - Total cost of sales $ (15,203 ) $ (45,531 ) General and Administrative expense Tauri-gum $ 443,696 74,788 Pharma 34,304 - Adjustments, eliminations and unallocated items 364,808 489,235 Total General and Administrative expense $ 842,808 $ 564,023 Research and development Tauri-gum $ 13,439 $ 1,817 Pharma - - Adjustments, eliminations and unallocated items - - Total Research and Development $ 13,439 $ 1,817 Marketing and fulfillment expense Tauri-gum $ 136,737 $ 53,516 Pharma - - Adjustments, eliminations and unallocated items - - Total Marketing and fulfillment expense $ 136,737 $ 53,516 Depreciation and Amortization expense Tauri-gum $ 1,245 $ 219 Pharma - - Adjustments, eliminations and unallocated items - - Total depreciation expense $ 1,245 $ 219 Total depreciation and amortization expense $ 1,245 $ 219 Operating Loss Tauri-gum $ (576,953 ) $ (111,067 ) Pharma (34,304 ) - Adjustments, eliminations and unallocated items (364,808 ) (489,235 ) Total operating loss $ (976,065 ) $ (600,302 ) June 30, 2021 March 31, 2021 Total Assets Tauri-gum $ 801,360 $ 736,044 Pharma 200,189 200,440 Unallocated 1,756,177 1,552,219 Total Assets $ 2,757,726 $ 2,488,703 Total Liabilities Tauri-gum $ 348,161 $ 186,568 Pharma 1,008 188,210 Unallocated 1,154,287 842,678 Total liabilities $ 1,503,456 $ 1,217,456 TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) REVENUE RECOGNITION In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). This standard provides a single set of guidelines for revenue recognition to be used across all industries and requires additional disclosures. The updated guidance introduces a five-step model to achieve its core principle of the entity recognizing revenue to depict the transfer of goods or services to customers at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The Company adopted the updated guidance effective October 1, 2017, using the full retrospective method. The new standard did not have a material impact on its financial position and results of operations, as it did not change the manner or timing of recognizing revenue. Under ASC 606, in order to recognize revenue, the Company is required to identify an approved contract with commitments to preform respective obligations, identify rights of each party in the transaction regarding goods to be transferred, identify the payment terms for the goods transferred, verify that the contract has commercial substance and verify that collection of substantially all consideration is probable. The adoption of ASC 606 did not have an impact on the Company’s operations or cash flows. On March 29, 2018 the Company, through Tauriga BDC, entered into an independent sales representative agreement with Blink to be a non-exclusive independent sales representative. Under the agreement with Blink, the Company may solicit orders from potential customers for EV charging station placement. On June 29, 2018, the Company purchased four Blink Level 2 - 40” pedestal chargers for permanent placement in a retail location or locations whereby the Company will pay a variable annual fee based on 7% of total revenue per charging unit. The remainder of the proceeds will be split 80/20 between the Company and the host location owner or its assignee. The host location owner will pay for the cost of providing power to these unit as well as installation costs. As of June 30, 2021, we have not installed any of these machines in any locations, and no revenue has been generated through the Blink contract. The Company has decided to abandon this business line, and therefore, we have reclassified these assets as held for sale. The Company recognizes revenue upon the satisfaction of the performance obligation. The Company considers the performance obligation met upon shipment of the product or delivery of the product. For ecommerce orders, the Company’s products are shipped by a fulfillment company and payment is made in advance of shipment either through credit card or PayPal. The Company also delivers the product to its customers that they market to in the metropolitan New York Tri-State area that are not covered under any existing distribution agreements. The Company generally collects payment within 30 to 60 days of completion of its performance obligation, and the Company has no agency relationships. The Company recognized net revenue from operations in the amount of $ 33,367 285,319 TM 5,403 ALLOWANCE FOR DOUBTFUL ACCOUNTS The Company maintains an allowance for doubtful accounts, which includes sales returns, sales allowances and bad debts. The allowance adjusts the carrying value of trade receivables for the estimate of accounts that will ultimately not be collected. An allowance for doubtful accounts is generally established as trade receivables age beyond their due dates, whether as bad debts or as sales returns and allowances. As past due balances age, higher valuation allowances are established, thereby lowering the net carrying value of receivables. The amount of valuation allowance established for each past-due period reflects the Company’s historical collections experience, including that related to sales returns and allowances, as well as current economic conditions and trends. The Company also qualitatively establishes valuation allowances for specific problem accounts and bankruptcies, and other accounts that the Company deems relevant for specifically identified allowances. The amounts ultimately collected on past-due trade receivables are subject to numerous factors including general economic conditions, the financial condition of individual customers and the terms of reorganization for accounts exiting bankruptcy. Changes in these conditions impact the Company’s collection experience and may result in the recognition of higher or lower valuation allowances. At June 30, 2021, the Company has established an allowance for doubtful accounts in the amount of $ 94,659 SALES REFUNDS The Company’s refund policy allows customers to return product for any reason except where the customer does not like the taste of the product. The customer has 30 days from the date of purchase to initiate the process. Returns are limited to one return or exchange per customer. Only purchases up to $ 100 TM TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) USE OF ESTIMATES The preparation of these condensed consolidated 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 reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. CASH EQUIVALENTS For purposes of reporting cash flows, cash equivalents include investment instruments purchased with an original maturity of three months or less. At June 30, 2021, the Company’s cash on deposit with financial institutions did not exceed the total FDIC insurance limit of $ 250,000 . At June 30, 2021 and March 31, 2021, the Company had a cash balance of $ 66,894 and $ 49,826 , respectively. The Company’s does not expect, in the near term, for its cash balance to exceed the total FDIC insurance limit of $250,000 for other than very short periods of time where the Company would use such cash in excess of insurance in the very short-term in operating activities. To reduce its risk associated with the failure of such financial institution, the Company holds its cash deposits in more than one financial institution and evaluates at least annually the rating of the financial institution in which it holds its deposits. The Company had no cash equivalents as of June 30, 2021 and March 31, 2021. INVESTMENT IN TRADING SECURITIES Investment in trading securities consist of investments in shares of common stock of companies traded on public markets as well as publicly traded warrants of these companies should there be a market for them. These securities are carried on the Company’s balance sheet at fair value based on the closing price of the shares owned on the last trading day before the balance sheet date of this report. Fluctuations in the underlying bid price of the stocks result in unrealized gains or losses. The Company recognizes these fluctuations in value as other income or loss. For investments sold, the Company recognizes the gains and losses attributable to these investments as realized gains or losses in other income or loss. INVESTMENT – COST METHOD Investment in other companies that are not currently trading, are valued based on the cost method as the Company holds less than 20% 244,706 INVENTORY Inventory consists of finished goods in salable condition stated at the lower of cost or market determined by the first-in, first-out method. The inventory consists of packaged and labeled salable inventory. Shipping of product to finished good inventory fulfilment center is also included in the total inventory cost. Shipping of product upon sale for e-commerce sales is paid by the customer upon ordering for orders of single packs of Tauri-Gum TM 222,901 201,372 TM 423,200 The Company experienced Covid-19 related delays in the current production of Tauri-Gum TM 404,250 SHIPPING AND HANDLING COSTS The Company’s fulfillment handling costs are provided by independent contractors through fixed fee arrangements which may also include incentives. These fees also contain a large degree of consultative, administrative and warehousing services as part of the fixed fee. Management believes that due to these factors it is more representative to include these amounts as general and administrative costs instead of cost of goods sold. For the three months ended June 30, 2021 and 2020, the Company incurred fulfillment costs in the amount of $ 40,458 20,450 Shipping cost for the Company consists of product movement to and from trade shows, between office locations, mailing of samples and product shipments. The cost of shipping is typically not charged to the customer when they order more than one product from on the website. Customer shipping of large customers wholesale orders are done on a reimbursement basis therefore any shipping revenue and shipping expense are largely recorded as offsetting gross revenues and cost of goods sold. TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) SHIPPING AND HANDLING COSTS The Company had net shipping expense: SCHEDULE OF SHIPPING EXPENSE 2021 2020 Three Months Ended June 30, 2021 2020 Shipping revenue $ 1,010 $ 752 Shipping expense (3,612 ) (6,547 ) Net shipping expense $ (2,602 ) $ (5,795 ) PROPERTY AND EQUIPMENT Property and equipment are stated at cost and is depreciated using the straight-line method over the estimated useful lives of the respective assets. Routine maintenance, repairs and replacement costs are expensed as incurred and improvements that extend the useful life of the assets are capitalized. When property and equipment is sold or otherwise disposed of, the cost and related accumulated depreciation are eliminated from the accounts and any resulting gain or loss is recognized in operations. NET LOSS PER COMMON SHARE The Company computes per share amounts in accordance with FASB ASC Topic 260 “ Earnings per Share STOCK-BASED COMPENSATION The Company accounts for Stock-Based Compensation under ASC 718 “ Compensation-Stock Compensation The Company accounts for stock-based compensation awards to non-employees in accordance with ASC 505-50, “E quity-Based Payments to Non-Employees The Company issues stock to consultants for various services. The costs for these transactions are measured at the fair value on the grant date of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The Company recognized consulting expense and a corresponding increase to additional paid-in-capital related to stock issued for services over the term of the related services. IMPAIRMENT OF LONG-LIVED ASSETS Long-lived assets, primarily fixed assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets might not be recoverable. The Company will perform a periodic assessment of assets for impairment in the absence of such information or indicators. Conditions that would necessitate an impairment assessment include a significant decline in the observable market value of an asset, a significant change in the extent or manner in which an asset is used, or a significant adverse change that would indicate that the carrying amount of an asset or group of assets is not recoverable. For long-lived assets to be held and used, the Company would recognize an impairment loss only if its carrying amount is not recoverable through its undiscounted cash flows and measures the impairment loss based on the difference between the carrying amount and estimated fair value. TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) RESEARCH AND DEVELOPMENT The Company expenses research and development costs as incurred. Research and development costs were $ 13,439 1,817 FAIR VALUE MEASUREMENTS ASC 820 “ Fair Value Measurements The following provides an analysis of financial instruments that are measured subsequent to initial recognition at fair value, grouped into Levels 1 to 3 based on the degree to which fair value is observable: Level 1- fair value measurements are those derived from quoted prices (unadjusted in active markets for identical assets or liabilities); Level 2- fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and Level 3- fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs). Financial instruments classified as Level 1 – quoted prices in active markets include cash. These condensed consolidated financial instruments are measured using management’s best estimate of fair value, where the inputs into the determination of fair value require significant management judgment to estimation. Valuations based on unobservable inputs are highly subjective and require significant judgments. Changes in such judgments could have a material impact on fair value estimates. In addition, since estimates are as of a specific point in time, they are susceptible to material near-term changes. Changes in economic conditions may also dramatically affect the estimated fair values. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management for the respective periods. The respective carrying value of certain financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include cash, investments, short-term notes payable, accounts payable and accrued expenses. RECLASSIFICATIONS Certain prior year amounts have been reclassified to conform to the current period presentation. The reclassifications had no effect on the net loss or cash flows of the Company. SHARE SETTLED DEBT The general measurement guidance in ASC 480 requires obligations that can be settled in shares with a fixed monetary value at settlement to be carried at fair value unless other accounting guidance specifies another measurement attribute. The Company has determined that ASC 835-30 is the appropriate accounting guidance for the share-settled debt, which is what was done by setting up the debt discount which is to be amortized to interest expense over the term of the instrument. Amortization of discounts are to be amortized using the effective interest method over the term of the note. TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) SHARE SETTLED DEBT (CONTINUED) ASC 480-10-25-14 requires liability accounting for (1) any financial instrument that embodies and unconditional obligation to transfer a variable number of shares or (2) a financial instrument other than an outstanding share that embodies a conditional obligation to transfer a variable number of shares, provided that the monetary value of the obligation is based solely or predominantly on any of the following: 1. A fixed monetary amount known at inception (e.g. stock settled debt); 2. Variations in something other than the fair value of the issuer’s equity shares (e.g. a preferred share that will be settled in a variable number of common shares with tits monetary value tied to a commodity price); and 3. Variations in the fair value of the issuer’s equity shares, but the monetary value to the counterparty moves inversely to the value of the issuer’s shares (e.g. net share settled written put options, net share settled forward purchase contracts). Notwithstanding the fact that the above instruments can be settled in shares, FASB concluded that equity classification is not appropriate because instruments with those characteristics do not expose the counterparty to risks and rewards similar to those of an owner and, therefore do not create a shareholder relationship. The issuer is instead using its shares as the currency to settle its obligation. INCOME TAXES Income taxes are accounted for under the liability method of accounting for income taxes. Under the liability method, future tax liabilities and assets are recognized for the estimated future tax consequences attributable to differences between the amounts reported in the financial statement carrying amounts of assets and liabilities and their respective tax bases. Future tax assets and liabilities are measured using enacted or substantially enacted income tax rates expected to apply when the asset is realized, or the liability settled. The effect of a change in income tax rates on future income tax liabilities and assets is recognized in income in the period that the change occurs. Future income tax assets are recognized to the extent that they are considered more likely than not to be realized. ASC 740 “ Income Taxes As a result of the implementation of this standard, the Company performed a review of its material tax positions in accordance with recognition and measurement standards established by ASC 740 and concluded that the tax position of the Company does not meet the more-likely-than-not threshold as of June 30, 2021. RECENT ACCOUNTING PRONOUNCEMENTS In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40), Accounting for Convertible Instruments and Contract’s in an Entity’s Own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under current GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for it. The ASU simplifies the diluted net income per share calculation in certain areas. The ASU is effective for annual and interim periods beginning after December 31, 2021, and early adoption is permitted for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. The Company is currently evaluating the impact that this new guidance will have on its condensed consolidated financial statements. In June 2018, the FASB issued ASU No. 2018-07, “Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting” TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) RECENT ACCOUNTING PRONOUNCEMENTS In February 2016, FASB issued ASU 2016-02, “ Leases (Topic 842) There are several other new accounting pronouncements issued or proposed by the FASB. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe any of these accounting pronouncements has had or will have a material impact on the Company’s condensed consolidated financial position or operating results. SUBSEQUENT EVENTS In accordance with ASC 855 “ Subsequent Events

REVENUE

REVENUE	3 Months Ended
	Jun. 30, 2021
Revenue from Contract with Customer [Abstract]
REVENUE	NOTE 3 - REVENUE The Company accounts for revenue in accordance with ASC Topic 606, Revenue from Contracts with Custo The following table disaggregates the Company’s net revenue by sales channel for the three months ended June 30: SCHEDULE OF DISAGGREGATION REVENUE 2021 2020 Revenue: Distributor $ - $ - E-Commerce 33,257 60,094 Wholesale 110 4,710 $ 33,367 $ 64,804 Revenues from the Company’s E-Commerce channel represented 99.7% 92.7% 94,659

INVENTORY

INVENTORY	3 Months Ended
	Jun. 30, 2021
Inventory Disclosure [Abstract]
INVENTORY	NOTE 4– INVENTORY The following chart is the inventory value by product as of: SCHEDULE OF INVENTORY March 31, 2021 March 31, 2020 CBD/CBG Tauri-Gum TM $ 163,545 $ 173,207 Tauri-Gummies TM 10,621 13,973 Other (1) 48,735 14,192 Total Inventory $ 222,901 $ 201,372 (1) Other inventory consists of holiday pouches sold as a bundled of Tauri-Gum TM bath bombs, honey, mints and skin care. TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) NOTE 4– INVENTORY (CONTINUED) At June 30, 2021, there were $ 417,710 of prepayments on deposit with manufactures of Company products.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 5– PROPERTY AND EQUIPMENT The Company’s property and equipment is as follows: SCHEDULE OF PROPERTY AND EQUIPMENT June 30, 2021 March 31, 2021 Estimated Life Computers, office furniture and other equipment $ 15,651 $ 13,705 3 5 Less: accumulated depreciation (2,575 ) (1,642 ) Net $ 13,076 12,063 During the year ended March 31, 2021, the Company purchased office furniture in the amount of $ 8,722 60 During the three months ended June 30, 2021, the Company purchased computer equipment in the amount of $ 1,945 36 On June 29, 2018, the Company purchased four Blink Level 2 – 40” pedestal chargers for permanent placement in one or more retail locations whereby the Company would share revenue from these electric car vehicles charging units with such location owner. No depreciation expense has been recorded for the charging units as of June 30, 2021 due to the fact that they have not been placed in service. As of April 1, 2020, these charging units were reclassified as assets held for resale. Depreciation expense for the three months ended June 30, 2021 and 2020 was $ 932 219

LEASEHOLD IMPROVEMENTS

LEASEHOLD IMPROVEMENTS	3 Months Ended
	Jun. 30, 2021
Leases [Abstract]
LEASEHOLD IMPROVEMENTS	NOTE 6 – LEASEHOLD IMPROVEMENTS Associated with the Company’s January 6, 2021, relocation of its headquarters to Wappingers Falls the Company implemented certain leasehold improvements including signage and a sales display buildout at a total cost of $ 5,000 48 SCHEDULE OF LEASEHOLD IMPROVEMENTS June 30, 2021 March 31, 2021 Expected Usage Wappingers Falls office signage and sales display $ 5,000 $ 5,000 48 Less: amortization (625 ) (313 ) Net $ 4,375 4,687

OPERATING LEASE

OPERATING LEASE	3 Months Ended
	Jun. 30, 2021
Leases [Abstract]
OPERATING LEASE	NOTE 7 – OPERATING LEASE The Company has adopted ASU No. 2016-02, Leases (Topic 842) 67,938 8.32% two TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) NOTE 7 – OPERATING LEASE (CONTINUED) Wappingers Falls, New York – Corporate headquarters Effective January 6, 2021, the Company moved its corporate headquarters to 4 Nancy Court, Suite 4, Wappingers Falls, New York 12590. The Company’s telephone number remains the same, phone: 917-796-9926. The Company entered into a two January 31, 2023 19,200 1,600 1,600 The Company has the option to one two-year extension. 21,000 1,750 For the three months ended June 30, 2021 and 2020, the Company recorded lease expense of $ 5,025 3,457 60,588 61,038 The following chart shows the Company’s operating lease cost for the three months ended June 30, 2021 and 2020: SCHEDULE OF OPERATING LEASE COST For the three months ended June 30, 2021 2020 Amortization of right of lease asset $ 3,713 $ 3,457 Lease interest cost 1,312 451 Total Lease cost $ 5,025 $ 3,908 Maturity of Operating Lease Liability for fiscal year ended March 31, SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITY 2022 $ 10,938 2023 16,201 2024 18,990 2025 14,909 Total lease payments $ 61,038 SCHEDULE OF RIGHT OF USE ASSET AND OPERATING LEASE LIABILITY June 30, 2021 March 31, 2021 Right of Use (ROU) asset $ 60,588 $ 64,301 June 30, 2021 March 31, 2021 Operating lease liability: Current $ 14,747 $ 14,426 Non-Current 46,291 50,100 Total $ 61,038 $ 64,526 TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED)

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 8 – NOTES PAYABLE CONVERTIBLE NOTE On April 5, 2021, the Company effectuated a $ 525,000 six-month fixed convertible promissory note with Tangiers Global, LLC containing an original issue discount of $ 25,000 . This note matures on October 5, 2021 and bears an interest rate of 8% , guaranteed. This note has a fixed conversion price of $ 0.075 per share. The Company recognized a beneficial conversion feature (“BCF”) on this note in the amount of $ 378,000 . This BCF will be recognized as interest expense pro-rata over the life of the note. The Company may redeem the note by paying to Tangiers an amount as follows: (i) if within the first 90 days of the issuance date, then for an amount equal to 110% of the unpaid principal amount so paid of this Note along with any interest that has accrued during that period, and (ii) if after the 91st day, but by the 180 th The Company covenants that it will at all times reserve out of its authorized and unissued Common Stock the number of shares of Common Stock as shall be issuable upon the conversion of this note. Tangiers may not engage in any “shorting” or “hedging” transaction(s) in the Common Stock of the Company prior to conversion. The note contains a number of additional covenants and other provisions, including default or penalty clauses, cross-default, restrictions on note proceeds, maintain exchange and SEC requirements, delivery of shares, reservation of share requirements and other such provisions, each as set forth in more detail in the note and SPA. If an Event of Default occurs, the outstanding Principal Amount of this Note owing in respect thereof through the date of acceleration, shall become, at the Tangiers’s election, immediately due and payable in cash at the “Mandatory Default Amount”. The Mandatory Default Amount means 20% of the outstanding Principal Amount of this Note will be automatically added to the Principal Sum of the Note and tack back to the Effective Date for purposes of Rule 144. Commencing 5 days after the occurrence of any Event of Default that results in the eventual acceleration of this Note, this Note shall accrue additional interest, at a rate equal to the lesser of 18% per annum or the maximum rate permitted under applicable law. 1,000,000 129,000 .0129 19,738 OTHER NOTES On October 5, 2020, the Company entered into (i) an Inventory Financing Promissory Note in the aggregate principal amount of $ 135,000 October 5, 2021 10,000 3,000 10% Any amount of principal or interest on the note which is not paid when due shall bear interest at the rate of eighteen percent (18%) per annum from the due date thereof until the same is paid or converted in accordance with the terms of the note. The repayment of this note shall be in seven equal cash monthly installments beginning on April 5, 2021 and ending on October 5, 2021, for an aggregate amount of $ 148,500 In the event of a default of the note, noteholder shall have the right to convert all or any part of the outstanding and unpaid amounts into fully paid and non-assessable shares of Common Stock; provided, however, that in no event shall the holder be entitled to convert any portion of the note in excess of that portion of the note upon the conversion of which would result in beneficial ownership by noteholder and its affiliates of more than 4.99% of the outstanding shares of Common Stock (as determined in accordance with Section 13(d) of the Securities Exchange Act of 1934, as amended, and Regulations 13D-G thereunder. The beneficial ownership limitations noted above may not be waived by noteholder. The conversion price shall equal (subject to customary adjustments for stock splits, stock dividends or rights offerings, recapitalization, reclassifications, extraordinary distributions and similar events) 75% multiplied by the market price, which is defined to mean the lowest one-day volume weighted average price of our Common Stock during the ten (10) trading day period ending on the latest complete trading day prior to the conversion date. at any time after October 5, 2020, if in the case that the Company’s Common Stock is not deliverable by DWAC for any reason, an additional 10% discount will apply for all future conversions under all notes. If in the case that the Company’s Common Stock is “chilled” for deposit into the DTC system and only eligible for clearing deposit, an additional 15% discount shall apply for all future conversions under the Note while the “chill” is in effect; (ii) if both the events noted in (i) above were to occur, an additional cumulative 25% discount shall apply; (iii) if the Company ceases to be a reporting company pursuant to the 1934 Act or if the Note cannot be converted into free trading shares after one hundred eighty-one (181) days from the issuance date, an additional 15% discount will be attributed to the conversion price; if the Company ceases to be a reporting company under the 1934 Act 21,000,000 TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) NOTE 8 – NOTES PAYABLE (CONTINUED) OTHER NOTES (CONTINUED) On October 22, 2020, the Company issued to Jefferson Street 1,250,000 40,000 0.032 80,335 938 On November 18, 2020, we consummated an inventory financing transaction and entered into (i) a Promissory Note in the aggregate principal amount of $ 110,000 September 11, 2021 10,000 12% Any amount of principal or interest on the note which is not paid when due shall bear interest at the rate of twenty four percent per annum from the due date thereof until the same is paid or converted in accordance with the terms of the note. Principal payments shall be made in five (5) installments, each in the amount of US$ 22,500 The note contains a number of additional covenants and other provisions, including default or penalty clauses, cross-default, right to proceeds from other financings, reservation of share requirements and other such provisions, each as set forth in more detail in the note and SPA. At June 30, 2021, the note had remaining unpaid principal of $ 52,365 477 On March 5, 2021, the Company entered into a Securities Purchase Agreement and a non-convertible redeemable note with GS Partners Capital, LLC. The $ 273,000 December 5, 2021 5,000 6% This note may be prepaid without penalty, provided that an event of default has not occurred. Upon an event of default, interest shall accrue at a default interest rate of 24% per annum or, if such rate is usurious or not permitted by current law, then at the highest rate of interest permitted by law 5,251 On April 30, 2021, the Company entered into a Securities Purchase Agreement and a non-convertible redeemable note with GS Capital Partners, LLC. The $ 313,000 June 1, 2022 23,000 8% This note may be prepaid without penalty, provided that an event of default has not occurred. Upon an event of default, interest shall accrue at a default interest rate of 24% per annum or, if such rate is usurious or not permitted by current law, then at the highest rate of interest permitted by law. 4,185 The Company did not issue any shares to noteholders to convert outstanding notes during the three months ended June 30, 2021. During the year ended March 31, 2021, the Company issued 93,197,109 1,588,926 111,749 0.01825 Interest expense for the three months ended June 30, 2021 was $ 435,811 317,434 30,587 14,722 TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED)

STOCKHOLDERS_ EQUITY (DEFICIT)

STOCKHOLDERS’ EQUITY (DEFICIT)	3 Months Ended
	Jun. 30, 2021
Equity [Abstract]
STOCKHOLDERS’ EQUITY (DEFICIT)	NOTE 9 – STOCKHOLDERS’ EQUITY (DEFICIT) COMMON STOCK As of June 30, 2021, the Company was authorized to issue 400,000,000 285,696,214 290,371,214 287,871,214 S-1 Registration Statement and Investment Agreement with Tangiers Global, LLC. On March 5, 2020, the Company filed an S-1 Registration Statement pursuant to the January 21, 2020, Investment Agreement and Registration Rights Agreement entered into Tangiers in order to establish a source of funding for our operations. Under the Investment Agreement, Tangiers agreed to provide us with a maximum of up to $ 5,000,000 76,000,000 The S-1 Registration statement became effective March 16, 2020. As of March 31, 2021, the Company has initiated put notices to Tangiers for a total of 13,910,000 400,514 On January 6, 2021, the Company’s board of directors voted unanimously determined to terminate this equity line of credit facility by terminating each of the Investment Agreement and Registration Rights Agreement, and on January 8, 2021 filed a Post-Effective Amendment to its Form S-1 Registration Statement (333-236923) removing from registration all shares of common stock not previously sold thereunder. Fiscal Year 2021 During the year ended March 31, 2021, the Company issued 13,910,000 369,482 0.02614 0.03344 During the year ended March 31, 2021, the Company issued 93,197,109 1,588,926 111,749 0.01825 During the year ended March 31, 2021, the Company issued 7,687,500 0.0306 0.050 During the year ended March 31, 2021, the Company issued 5,740,000 253,869 0.028 0.092 During the year ended March 31, 2021, the Company recognized $ 208,806 During the year ended March 31, 2021, the Company issued 40,084,998 1,587,214 0.024 0.09 During the year ended March 31, 2021, the Company issued 2,500,000 0.092 On July 10, 2020, the Company’s Chief Executive Officer purchased 700,000 35,000 0.05 Pursuant to the April 3, 2020, collaboration agreement the Company entered into with Aegea Biotechnologies Inc. (“Aegea”) the Company issued to Aegea 5,000,000 155,000 0.031 TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) NOTE 9 – STOCKHOLDERS’ EQUITY (DEFICIT) (CONTINUED) COMMON STOCK (CONTINUED) Fiscal Year 2021 (Continued) For a more complete description of this arrangement please refer to Note 1 to the financial statements under the subheading “Collaboration Agreement with Aegea Biotechnologies Inc.” as well as the agreement exhibits related thereto. Fiscal Year 2022 During the three months ended June 30, 2021, the Company issued 2,300,000 174,000 0.075 0.08 During the three months ended June 30, 2021, the Company issued 5,737,500 0.0395 0.129 During the three months ended June 30, 2021, the Company issued 1,800,000 201,000 0.09 0.0129 During the three months ended June 30, 2021, the Company received $ 100,000 2,500,000 In connection with some of the consulting agreements and board advisory agreements the Company has entered into, as the following clauses are part of the compensation arrangements: (a) the consultant will be reimbursed for all reasonable out of pocket expenses and (b) the Company, in its sole discretion, may make additional cash payments and/or issue additional shares of common stock to the consultant based upon the consultant’s performance. The Company recognized $ 62,388 245,851 STOCK OPTIONS On February 1, 2012, the Company awarded to each of two executives’, one current and one former, options to purchase 66,667 133,334 The following table summarizes option activity for the three months and year ended June 30, 2021 and March 31, 2021. SCHEDULE OF STOCK OPTIONS ACTIVITY Weighted Weighted- Average Average Remaining Aggregate Exercise Contractual Intrinsic Shares Price Term Value Outstanding at March 31, 2020 133,334 $ 7.50 1.85 $ — Granted — — Expired — — Exercised — — Outstanding at March 31, 2021 133,334 $ 7.50 0.85 $ — Granted — — Expired — — Exercised — — Outstanding and exercisable June 30, 2021 133,334 $ 7.50 0.60 $ — TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED)

PROVISION FOR INCOME TAXES

PROVISION FOR INCOME TAXES	3 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
PROVISION FOR INCOME TAXES	NOTE 10 – PROVISION FOR INCOME TAXES Deferred income taxes are determined using the liability method for the temporary differences between the financial reporting basis and income tax basis of the Company’s assets and liabilities. Deferred income taxes are measured based on the tax rates expected to be in effect when the temporary differences are included in the Company’s tax return. Deferred tax assets and liabilities are recognized based on anticipated future tax consequences attributable to differences between financial statement carrying amounts of assets and liabilities and their respective tax bases. The following table summarizes the significant differences between the U.S. Federal statutory tax rate and the Company’s effective tax rate for financial statement purposes for year and three months ended June 30, 2021 and March 31, 2021: SCHEDULE OF EFFECTIVE INCOME TAX RATE June 30, 2021 March 31,2021 Federal income taxes at statutory rate 21.00 % 21.00 % State income taxes at statutory rate 0.00 % 0.00 % Temporary differences (4.64 )% 11.83 % Permanent differences 0.00 % 0.03 % Impact of Tax Reform Act 0.00 % 0.00 % Change in valuation allowance (16.36 )% (32.86 )% Totals 0.00 % 0.00 % Realization of deferred tax assets is dependent upon sufficient future taxable income during the period that deductible temporary differences and carry-forwards are expected to be available to reduce taxable income. As the achievement of required future taxable income is uncertain, the Company recorded a valuation allowance. SCHEDULE OF DEFERRED TAX ASSETS As of As of June 30, 2021 March 31, 2021 Deferred tax assets: Net operating losses before non-deductible items $ 4,799,916 $ 4,599,765 Stock-based compensation 556,477 543,375 Unrealized gains (losses) on investments 112,971 164,666 Total deferred tax assets 5,469,364 5,307,806 Less: Valuation allowance (5,469,364 ) (5,307,806 ) Net deferred tax assets $ 0 $ 0 At June 30, 2021, the Company had a U.S. net operating loss carry-forward in the approximate amount of $ 26 million available to offset future taxable income through 2038 . The Company established valuation allowances equal to the full amount of the deferred tax assets due to the uncertainty of the utilization of the operating losses in future periods. The valuation allowance increased by $ 161,558 in the three months ended June 30, 2021 and increased by $ 690,392 in the year ended March 31, 2021. The net decreases were the result of the tax effects of the Tax Cuts and Jobs Act (the “TCJA”) offset by taxable losses net of timing differences in each of the years.

INVESTMENTS

INVESTMENTS	3 Months Ended
	Jun. 30, 2021
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS	NOTE 11 – INVESTMENTS TRADING SECURITIES For investments in securities of other companies that are owned, the Company records them at fair value with unrealized gains and losses reflected in other operating income or loss. For investments in these securities that are sold by us, the Company recognizes the gains and losses attributable to these securities investments as realized gains or losses in other operating income or loss on a first in first out basis. Investment in Trading Securities: At March 31, 2021 SCHEDULE OF INVESTMENT IN TRADING SECURITIES Company Beginning of Period Cost Purchases Sales Proceeds End of Period Cost Fair Value Realized Gain(Loss) Unrealized Gain(Loss) VistaGenTherapeutics Inc (VTGN) (a) $ 287,500 $ 277,500 $ 302,827 $ 408,750 $ 1,246,050 $ $ 837,300 SciSparc Ltd.(SPRCY) (b) $ - $ 88,375 $ - $ 88,375 $ 88,375 $ - $ - Totals $ 287,500 $ 365,875 $ 302,827 $ 497,125 $ 1,334,425 $ - $ 837,300 TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) NOTE 11 – INVESTMENTS (CONTINUED) TRADING SECURITIES (CONTINUED) Investment in Trading Securities (Continued): At June 30, 2021 Company Beginning of Period Cost Purchases Sales Proceeds End of Period Cost Fair Value Realized Gain (Loss) Unrealized Gain(Loss) VistaGen Therapeutics Inc (VTGN) (a) $ 408,750 $ 270,000 $ 1,198,896 $ 325,250 $ 834,750 $ 845,396 $ (327,800 ) SciSparc Ltd. (SPRCY) (b) 88,375 - - 88,375 99,750 - 11,375 Neptune Wellness Solutions (NEPT) (c) - 102,201 89,200 - - (13,002 ) - BLNK CALLS - 01/21/22 $75 (d) - 31,421 - 31,421 31,320 - (101 ) Beyond Meat (BYND) (e) - 60,530 72,749 - - 12,219 - BYND CALLS 11/19/21 $150 (f) - 67,182 - 67,182 89,820 - 22,638 Jupiter Wellness (JUPW) (g) - 75,701 64,362 - - (11,339 ) - Canoo, Inc. (GOEVW) (h) - 237,790 - 237,790 307,932 - 70,142 Mind Medicine MindMed Inc. (MNMD) (i) - 123,222 - 123,222 113,850 - (9,372 ) Odyssey Semiconductor Technologies Inc.(ODII) (j) - 40,250 11,470 21,206 12,700 (7,596 ) (8,484 ) TLRY - CALL 12/17/21 $25 (k) - 71,663 - 71,663 67,100 - (4,563 ) Totals $ 497,125 $ 1,079,961 $ 1,436,676 $ 966,110 $ 1,557,222 $ 825,678 $ (246,166 ) *This amount represents the cumulative unrealized loss as of June 30, 2021. (a) During the year ended March 31, 2021, the Company had exercised 230,000 0.50 250,000 0.50 0.15 125,000 302,827 146,577 320,000 1.50 0.63 180,000 1.50 270,000 500,000 1,198,896 845,396 327,800 (b) On March 1, 2021, the Company invested $ 88,375 12,500 8,150,000 1,152,628 7.07 7.07 10.60 278,744 0.001 (c) During the three months ended June 30, 2021, the Company purchased 75,000 102,201 1.36 75,000 89,200 13,002 1.19 (d) During the three months ended June 30, 2021, the Company purchased 180 75 January 21, 2022 31,421 174.56 101 (e) During the three months ended June 30, 2021, the Company purchased 500 60,530 121.06 500 72,749 12,219 121.06 (f) During the three months ended June 30, 2021, the Company purchased 36 150 November 19, 2021 67,182 1,866.18 22,638 TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) NOTE 11 – INVESTMENTS (CONTINUED) TRADING SECURITIES (CONTINUED) Investment in Trading Securities (Continued): (g) During the three months ended June 30, 2021, the Company purchased 15,000 75,701 5.05 15,000 64,362 11,339 4.29 (h) During the three months ended June 30, 2021, the Company purchased 103,333 237,790 2.30 70,142 (i) During the three months ended June 30, 2021, the Company purchased 33,000 123,222 3.73 9,372 (j) During the three months ended June 30, 2021, the Company purchased 9,500 40,250 4.23 4,500 11,470 7,596 8,484 (k) During the three months ended June 30, 2021, the Company purchased 220 25 December 17, 2021 71,663 325.74 4,563 At June 30, 2021, the Company held warrants for AYTU to purchase 5,555 10.80 March 6, 2023 1 for 20 reverse stock-split 1 for 10 shares 102.99 At June 30, 2021, the Company also held Series A Warrants and the Series B Warrants of SciSparc Ltd. (SPRCY). With each of the 12,500 7.07 10.60 COST BASED INVESTMENTS Paz Gum LLC Effective February 5, 2021, the Company purchased five percent of the membership units in Paz Gum LLC, a Nevada limited liability company under the terms of a Membership Unit Purchase Agreement for an aggregate purchase price of $ 50,000 TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) Aegea Biotechnologies Inc. On April 3, 2020, Tauriga Sciences, Inc. entered into a collaboration agreement (“Collaboration Agreement”) with Aegea Biotechnologies Inc. (“Aegea”), for the purpose of developing a Rapid, Multiplexed Novel Coronavirus (COVID-19) Point of Care Test with Superior Sensitivity and Selectivity (the “SARS-Col 2 Test”). The parties believed that the benefits of the SARS-CoV-2 Test were the following: a Rapid SARS-CoV-2 test with the sensitivity and specificity to eliminate false negatives and false positives, and with the ability to detect and measure viral shed, even in patients who are asymptomatic. This SARS-CoV-2 test would use Aegea’s patented technologies, to take coronavirus testing to the next level by differentiating different strains of SARS-CoV-2. The test, if successful, would be adaptable to additional SARS-CoV-2 strain types as necessary and as the virus mutates. It also has the possibility to rapidly be customized to provide similarly sensitive and specific assays for other viruses. COST BASED INVESTMENTS (CONTINUED) Aegea Biotechnologies Inc. (Continued) The Company committed to raise funding for the purposes set forth in under the Collaboration Agreement from its $ 5,000,000 70% 10,000,000 4.00 4.00 25,000,000 2,000,000 5,000,000 70% 10,000,000 20% 40% On January 6, 2021, however, the Company determined to terminate its ELOC by terminating each of the Investment Agreement and Registration Rights Agreement, and on January 8, 2021 filed a Post-Effective Amendment to its Form S-1 Registration Statement (333-236923) which removed from registration all shares not previously sold thereunder. This effectively eliminated our obligation to any additional funding to Aegea under the Collaboration Agreement. As of March 31, 2021, the Company had invested $ 278,212 in Aegea for 69,553 shares, representing an ownership percentage of 1.02% . As of March 31, 2021, resultant delays of project milestones have led the Company to determined that full recovery of its investment in Aegea is in doubt and has recorded a 50% impairment loss on its Condensed Consolidated Statement of Operations in the amount of $ 139,106 . Aegea is still moving forward on this project and the Company will continue to monitor the progress. There was no further activity or investment in Aegea by us in the period ended June 30, 2021. On February 26, 2021, as part of a settlement agreement concluding the Collaboration Agreement, the Company acquired an additional 69,552 139,104 2.04% Serendipity On October 31, 2018, the Company invested $ 35,000 0.24% 14 35

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Jun. 30, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 12 – FAIR VALUE MEASUREMENTS The following summarizes the Company’s financial assets and liabilities that are measured at fair value on a recurring basis at June 30, 2021 and March 31, 2021: SUMMARY OF FINANCIAL ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS June 30, 2021 Level 1 Level 2 Level 3 Total Assets Investment-trading securities $ 1,557,222 $ - $ - $ 1,557,222 Cost method investment – Serendipity Brands - - 35,000 $ 35,000 Cost method investment - Aegea Biotechnologies, Inc. - - 139,106 $ 139,106 Cost method investment - Paz Gum LLC - - 50,000 $ 50,000 March 31, 2021 Level 1 Level 2 Level 3 Total Assets Investment-trading securities $ 1,334,425 $ - $ - $ 1,334,425 Cost method investment – Serendipity Brands - - 35,000 $ 35,000 Cost method investment - Aegea Biotechnologies, Inc. - - 139,106 $ 139,106 Cost method investment - Paz Gum LLC - - 50,000 $ 50,000 TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED)

CONCENTRATIONS

CONCENTRATIONS	3 Months Ended
	Jun. 30, 2021
Risks and Uncertainties [Abstract]
CONCENTRATIONS	NOTE 13 – CONCENTRATIONS During the three months ended June 30, 2021, we had one supplier for our product CBD/CBG Tauri-Gum TM TM 85.2%

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14 – SUBSEQUENT EVENTS Subsequent to June 30, 2021, the Company issued additional shares of common stock as follows: (i); 475,000 1,700,000 168,000 0.04 On July 9, 2021, the Company announced that Amazon Brand Registry had approved the application for its flagship brand: Tauri-Gum™ whereby various Company products will be immediately available for sale on Amazon.com. On July 12, 2021, the Company announces two new topical products; CBD infused Sunscreen Spray and Acai Fragrance Moisturizing Lip Balm. These two products will be manufactured, under Tauri-Sun™ brand name. Tauri-Sun™ Sunscreen Spray has a 30 SPF (sun protection factor) and is infused 200mg of CBD isolate per 3-ounce container. The easy to use “Spray On” delivery system is hypoallergenic and environmentally responsible (Reef Friendly). The Tauri-Sun™ Acai Fragrance Moisturizing Lip Balm has a 30 Sun Protection Factor (“SPF”) is dermatologist tested and CBD infused. The Company experienced Covid-19 related delays in the current production of Tauri-Gum TM 404,250 On August 6, 2021, the Company entered into a Security Purchase Agreement and Promissory Note in the amount of $ 115,500 . This note bears a 12% interest rate with a maturity date of June 6, 2022 . A lump-sum interest payment for ten (10) months shall be immediately due on the issue date and shall be added to the principal balance and payable on the maturity date or upon acceleration or by prepayment or otherwise, notwithstanding the number of days which the principal is outstanding. This note shall contain an original issue discount of $ 10,500 resulting in a purchase price of $ 105,000 . Principal payments shall be made in five (5) installments each in the amount of US$ 25,872 commencing one the fifth monthly anniversary following the issue date and continuing thereafter each thirty (30) days for five (5) months. The holder shall have the right from time to time, and at any time following an event of default, and ending on the date of payment of the default amount shall equal 100% multiplied by the lowest closing price for the common stock during the five trading day period ending on the latest complete trading day prior to the conversion date. The Borrower is required at all times to have authorized and reserved four (4) times the number of shares that is actually issuable upon full conversion of the Note (based on the Conversion Price of the Notes in effect from time to time). The Company has set up an initial reserve of 9,625,000 shares. The Company will also issue 1,000,000 commitment shares as additional consideration for the purchase of this note. These shares will be valued at $ 51,000 ($ 0.051 per share) based on the closing price of the Company’s stock on the day this note was entered into. The note contains a number of additional covenants and other provisions, including default or penalty clauses, cross-default, right to proceeds from other financings, reservation of share requirements and other such provisions, each as set forth in more detail in the note and SPA.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS	CONDENSED CONSOLIDATED FINANCIAL STATEMENTS These condensed consolidated financial statements include the accounts and activities of Tauriga Sciences, Inc., its wholly-owned Canadian subsidiary, its wholly-owned subsidiary Tauriga Pharma Corp. (f/k/a Tauriga Biz Dev Corp – or “Tauriga BDC” and referenced herein as Tauriga BDC for contextual purposes only in describing the Blink contractual arrangement), NFTauriga Corp. and Tauriga Sciences Limited. All intercompany transactions have been eliminated in consolidation. As of June 30, 2021, there is no activity in any of the Company’s subsidiaries other than Tauriga Pharma Corp.
SEGMENT INFORMATION	SEGMENT INFORMATION The Company has adopted provisions of ASC 280-10 Segment Reporting TM TM Results for the three months ended June 30, SCHEDULE OF SEGMENT INFORMATION 2021 2020 Revenue, net: Tauri-gum $ 33,367 $ 64,804 Pharma - - Adjustments, eliminations and unallocated items - - Total revenue, net $ 33,367 $ 64,804 Cost of Sales - Tauri-gum (15,203 ) (45,531 ) Pharma - - Adjustments, eliminations and unallocated items - - Total cost of sales $ (15,203 ) $ (45,531 ) General and Administrative expense Tauri-gum $ 443,696 74,788 Pharma 34,304 - Adjustments, eliminations and unallocated items 364,808 489,235 Total General and Administrative expense $ 842,808 $ 564,023 Research and development Tauri-gum $ 13,439 $ 1,817 Pharma - - Adjustments, eliminations and unallocated items - - Total Research and Development $ 13,439 $ 1,817 Marketing and fulfillment expense Tauri-gum $ 136,737 $ 53,516 Pharma - - Adjustments, eliminations and unallocated items - - Total Marketing and fulfillment expense $ 136,737 $ 53,516 Depreciation and Amortization expense Tauri-gum $ 1,245 $ 219 Pharma - - Adjustments, eliminations and unallocated items - - Total depreciation expense $ 1,245 $ 219 Total depreciation and amortization expense $ 1,245 $ 219 Operating Loss Tauri-gum $ (576,953 ) $ (111,067 ) Pharma (34,304 ) - Adjustments, eliminations and unallocated items (364,808 ) (489,235 ) Total operating loss $ (976,065 ) $ (600,302 ) June 30, 2021 March 31, 2021 Total Assets Tauri-gum $ 801,360 $ 736,044 Pharma 200,189 200,440 Unallocated 1,756,177 1,552,219 Total Assets $ 2,757,726 $ 2,488,703 Total Liabilities Tauri-gum $ 348,161 $ 186,568 Pharma 1,008 188,210 Unallocated 1,154,287 842,678 Total liabilities $ 1,503,456 $ 1,217,456
REVENUE RECOGNITION	REVENUE RECOGNITION In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). This standard provides a single set of guidelines for revenue recognition to be used across all industries and requires additional disclosures. The updated guidance introduces a five-step model to achieve its core principle of the entity recognizing revenue to depict the transfer of goods or services to customers at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The Company adopted the updated guidance effective October 1, 2017, using the full retrospective method. The new standard did not have a material impact on its financial position and results of operations, as it did not change the manner or timing of recognizing revenue. Under ASC 606, in order to recognize revenue, the Company is required to identify an approved contract with commitments to preform respective obligations, identify rights of each party in the transaction regarding goods to be transferred, identify the payment terms for the goods transferred, verify that the contract has commercial substance and verify that collection of substantially all consideration is probable. The adoption of ASC 606 did not have an impact on the Company’s operations or cash flows. On March 29, 2018 the Company, through Tauriga BDC, entered into an independent sales representative agreement with Blink to be a non-exclusive independent sales representative. Under the agreement with Blink, the Company may solicit orders from potential customers for EV charging station placement. On June 29, 2018, the Company purchased four Blink Level 2 - 40” pedestal chargers for permanent placement in a retail location or locations whereby the Company will pay a variable annual fee based on 7% of total revenue per charging unit. The remainder of the proceeds will be split 80/20 between the Company and the host location owner or its assignee. The host location owner will pay for the cost of providing power to these unit as well as installation costs. As of June 30, 2021, we have not installed any of these machines in any locations, and no revenue has been generated through the Blink contract. The Company has decided to abandon this business line, and therefore, we have reclassified these assets as held for sale. The Company recognizes revenue upon the satisfaction of the performance obligation. The Company considers the performance obligation met upon shipment of the product or delivery of the product. For ecommerce orders, the Company’s products are shipped by a fulfillment company and payment is made in advance of shipment either through credit card or PayPal. The Company also delivers the product to its customers that they market to in the metropolitan New York Tri-State area that are not covered under any existing distribution agreements. The Company generally collects payment within 30 to 60 days of completion of its performance obligation, and the Company has no agency relationships. The Company recognized net revenue from operations in the amount of $ 33,367 285,319 TM 5,403
ALLOWANCE FOR DOUBTFUL ACCOUNTS	ALLOWANCE FOR DOUBTFUL ACCOUNTS The Company maintains an allowance for doubtful accounts, which includes sales returns, sales allowances and bad debts. The allowance adjusts the carrying value of trade receivables for the estimate of accounts that will ultimately not be collected. An allowance for doubtful accounts is generally established as trade receivables age beyond their due dates, whether as bad debts or as sales returns and allowances. As past due balances age, higher valuation allowances are established, thereby lowering the net carrying value of receivables. The amount of valuation allowance established for each past-due period reflects the Company’s historical collections experience, including that related to sales returns and allowances, as well as current economic conditions and trends. The Company also qualitatively establishes valuation allowances for specific problem accounts and bankruptcies, and other accounts that the Company deems relevant for specifically identified allowances. The amounts ultimately collected on past-due trade receivables are subject to numerous factors including general economic conditions, the financial condition of individual customers and the terms of reorganization for accounts exiting bankruptcy. Changes in these conditions impact the Company’s collection experience and may result in the recognition of higher or lower valuation allowances. At June 30, 2021, the Company has established an allowance for doubtful accounts in the amount of $ 94,659
SALES REFUNDS	SALES REFUNDS The Company’s refund policy allows customers to return product for any reason except where the customer does not like the taste of the product. The customer has 30 days from the date of purchase to initiate the process. Returns are limited to one return or exchange per customer. Only purchases up to $ 100 TM
USE OF ESTIMATES	USE OF ESTIMATES The preparation of these condensed consolidated 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 reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
CASH EQUIVALENTS	CASH EQUIVALENTS For purposes of reporting cash flows, cash equivalents include investment instruments purchased with an original maturity of three months or less. At June 30, 2021, the Company’s cash on deposit with financial institutions did not exceed the total FDIC insurance limit of $ 250,000 . At June 30, 2021 and March 31, 2021, the Company had a cash balance of $ 66,894 and $ 49,826 , respectively. The Company’s does not expect, in the near term, for its cash balance to exceed the total FDIC insurance limit of $250,000 for other than very short periods of time where the Company would use such cash in excess of insurance in the very short-term in operating activities. To reduce its risk associated with the failure of such financial institution, the Company holds its cash deposits in more than one financial institution and evaluates at least annually the rating of the financial institution in which it holds its deposits. The Company had no cash equivalents as of June 30, 2021 and March 31, 2021.
INVESTMENT IN TRADING SECURITIES	INVESTMENT IN TRADING SECURITIES Investment in trading securities consist of investments in shares of common stock of companies traded on public markets as well as publicly traded warrants of these companies should there be a market for them. These securities are carried on the Company’s balance sheet at fair value based on the closing price of the shares owned on the last trading day before the balance sheet date of this report. Fluctuations in the underlying bid price of the stocks result in unrealized gains or losses. The Company recognizes these fluctuations in value as other income or loss. For investments sold, the Company recognizes the gains and losses attributable to these investments as realized gains or losses in other income or loss.
INVESTMENT – COST METHOD	INVESTMENT – COST METHOD Investment in other companies that are not currently trading, are valued based on the cost method as the Company holds less than 20% 244,706
INVENTORY	INVENTORY Inventory consists of finished goods in salable condition stated at the lower of cost or market determined by the first-in, first-out method. The inventory consists of packaged and labeled salable inventory. Shipping of product to finished good inventory fulfilment center is also included in the total inventory cost. Shipping of product upon sale for e-commerce sales is paid by the customer upon ordering for orders of single packs of Tauri-Gum TM 222,901 201,372 TM 423,200 The Company experienced Covid-19 related delays in the current production of Tauri-Gum TM 404,250
SHIPPING AND HANDLING COSTS	SHIPPING AND HANDLING COSTS The Company’s fulfillment handling costs are provided by independent contractors through fixed fee arrangements which may also include incentives. These fees also contain a large degree of consultative, administrative and warehousing services as part of the fixed fee. Management believes that due to these factors it is more representative to include these amounts as general and administrative costs instead of cost of goods sold. For the three months ended June 30, 2021 and 2020, the Company incurred fulfillment costs in the amount of $ 40,458 20,450 Shipping cost for the Company consists of product movement to and from trade shows, between office locations, mailing of samples and product shipments. The cost of shipping is typically not charged to the customer when they order more than one product from on the website. Customer shipping of large customers wholesale orders are done on a reimbursement basis therefore any shipping revenue and shipping expense are largely recorded as offsetting gross revenues and cost of goods sold. TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) SHIPPING AND HANDLING COSTS The Company had net shipping expense: SCHEDULE OF SHIPPING EXPENSE 2021 2020 Three Months Ended June 30, 2021 2020 Shipping revenue $ 1,010 $ 752 Shipping expense (3,612 ) (6,547 ) Net shipping expense $ (2,602 ) $ (5,795 )
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Property and equipment are stated at cost and is depreciated using the straight-line method over the estimated useful lives of the respective assets. Routine maintenance, repairs and replacement costs are expensed as incurred and improvements that extend the useful life of the assets are capitalized. When property and equipment is sold or otherwise disposed of, the cost and related accumulated depreciation are eliminated from the accounts and any resulting gain or loss is recognized in operations.
NET LOSS PER COMMON SHARE	NET LOSS PER COMMON SHARE The Company computes per share amounts in accordance with FASB ASC Topic 260 “ Earnings per Share
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION The Company accounts for Stock-Based Compensation under ASC 718 “ Compensation-Stock Compensation The Company accounts for stock-based compensation awards to non-employees in accordance with ASC 505-50, “E quity-Based Payments to Non-Employees The Company issues stock to consultants for various services. The costs for these transactions are measured at the fair value on the grant date of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The Company recognized consulting expense and a corresponding increase to additional paid-in-capital related to stock issued for services over the term of the related services.
IMPAIRMENT OF LONG-LIVED ASSETS	IMPAIRMENT OF LONG-LIVED ASSETS Long-lived assets, primarily fixed assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets might not be recoverable. The Company will perform a periodic assessment of assets for impairment in the absence of such information or indicators. Conditions that would necessitate an impairment assessment include a significant decline in the observable market value of an asset, a significant change in the extent or manner in which an asset is used, or a significant adverse change that would indicate that the carrying amount of an asset or group of assets is not recoverable. For long-lived assets to be held and used, the Company would recognize an impairment loss only if its carrying amount is not recoverable through its undiscounted cash flows and measures the impairment loss based on the difference between the carrying amount and estimated fair value.
RESEARCH AND DEVELOPMENT	RESEARCH AND DEVELOPMENT The Company expenses research and development costs as incurred. Research and development costs were $ 13,439 1,817
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS ASC 820 “ Fair Value Measurements The following provides an analysis of financial instruments that are measured subsequent to initial recognition at fair value, grouped into Levels 1 to 3 based on the degree to which fair value is observable: Level 1- fair value measurements are those derived from quoted prices (unadjusted in active markets for identical assets or liabilities); Level 2- fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and Level 3- fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs). Financial instruments classified as Level 1 – quoted prices in active markets include cash. These condensed consolidated financial instruments are measured using management’s best estimate of fair value, where the inputs into the determination of fair value require significant management judgment to estimation. Valuations based on unobservable inputs are highly subjective and require significant judgments. Changes in such judgments could have a material impact on fair value estimates. In addition, since estimates are as of a specific point in time, they are susceptible to material near-term changes. Changes in economic conditions may also dramatically affect the estimated fair values. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management for the respective periods. The respective carrying value of certain financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include cash, investments, short-term notes payable, accounts payable and accrued expenses.
RECLASSIFICATIONS	RECLASSIFICATIONS Certain prior year amounts have been reclassified to conform to the current period presentation. The reclassifications had no effect on the net loss or cash flows of the Company.
SHARE SETTLED DEBT	SHARE SETTLED DEBT The general measurement guidance in ASC 480 requires obligations that can be settled in shares with a fixed monetary value at settlement to be carried at fair value unless other accounting guidance specifies another measurement attribute. The Company has determined that ASC 835-30 is the appropriate accounting guidance for the share-settled debt, which is what was done by setting up the debt discount which is to be amortized to interest expense over the term of the instrument. Amortization of discounts are to be amortized using the effective interest method over the term of the note. TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) SHARE SETTLED DEBT (CONTINUED) ASC 480-10-25-14 requires liability accounting for (1) any financial instrument that embodies and unconditional obligation to transfer a variable number of shares or (2) a financial instrument other than an outstanding share that embodies a conditional obligation to transfer a variable number of shares, provided that the monetary value of the obligation is based solely or predominantly on any of the following: 1. A fixed monetary amount known at inception (e.g. stock settled debt); 2. Variations in something other than the fair value of the issuer’s equity shares (e.g. a preferred share that will be settled in a variable number of common shares with tits monetary value tied to a commodity price); and 3. Variations in the fair value of the issuer’s equity shares, but the monetary value to the counterparty moves inversely to the value of the issuer’s shares (e.g. net share settled written put options, net share settled forward purchase contracts). Notwithstanding the fact that the above instruments can be settled in shares, FASB concluded that equity classification is not appropriate because instruments with those characteristics do not expose the counterparty to risks and rewards similar to those of an owner and, therefore do not create a shareholder relationship. The issuer is instead using its shares as the currency to settle its obligation.
INCOME TAXES	INCOME TAXES Income taxes are accounted for under the liability method of accounting for income taxes. Under the liability method, future tax liabilities and assets are recognized for the estimated future tax consequences attributable to differences between the amounts reported in the financial statement carrying amounts of assets and liabilities and their respective tax bases. Future tax assets and liabilities are measured using enacted or substantially enacted income tax rates expected to apply when the asset is realized, or the liability settled. The effect of a change in income tax rates on future income tax liabilities and assets is recognized in income in the period that the change occurs. Future income tax assets are recognized to the extent that they are considered more likely than not to be realized. ASC 740 “ Income Taxes As a result of the implementation of this standard, the Company performed a review of its material tax positions in accordance with recognition and measurement standards established by ASC 740 and concluded that the tax position of the Company does not meet the more-likely-than-not threshold as of June 30, 2021.
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40), Accounting for Convertible Instruments and Contract’s in an Entity’s Own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under current GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for it. The ASU simplifies the diluted net income per share calculation in certain areas. The ASU is effective for annual and interim periods beginning after December 31, 2021, and early adoption is permitted for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. The Company is currently evaluating the impact that this new guidance will have on its condensed consolidated financial statements. In June 2018, the FASB issued ASU No. 2018-07, “Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting” TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) RECENT ACCOUNTING PRONOUNCEMENTS In February 2016, FASB issued ASU 2016-02, “ Leases (Topic 842) There are several other new accounting pronouncements issued or proposed by the FASB. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe any of these accounting pronouncements has had or will have a material impact on the Company’s condensed consolidated financial position or operating results.
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS In accordance with ASC 855 “ Subsequent Events

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
SCHEDULE OF SEGMENT INFORMATION	Results for the three months ended June 30, SCHEDULE OF SEGMENT INFORMATION 2021 2020 Revenue, net: Tauri-gum $ 33,367 $ 64,804 Pharma - - Adjustments, eliminations and unallocated items - - Total revenue, net $ 33,367 $ 64,804 Cost of Sales - Tauri-gum (15,203 ) (45,531 ) Pharma - - Adjustments, eliminations and unallocated items - - Total cost of sales $ (15,203 ) $ (45,531 ) General and Administrative expense Tauri-gum $ 443,696 74,788 Pharma 34,304 - Adjustments, eliminations and unallocated items 364,808 489,235 Total General and Administrative expense $ 842,808 $ 564,023 Research and development Tauri-gum $ 13,439 $ 1,817 Pharma - - Adjustments, eliminations and unallocated items - - Total Research and Development $ 13,439 $ 1,817 Marketing and fulfillment expense Tauri-gum $ 136,737 $ 53,516 Pharma - - Adjustments, eliminations and unallocated items - - Total Marketing and fulfillment expense $ 136,737 $ 53,516 Depreciation and Amortization expense Tauri-gum $ 1,245 $ 219 Pharma - - Adjustments, eliminations and unallocated items - - Total depreciation expense $ 1,245 $ 219 Total depreciation and amortization expense $ 1,245 $ 219 Operating Loss Tauri-gum $ (576,953 ) $ (111,067 ) Pharma (34,304 ) - Adjustments, eliminations and unallocated items (364,808 ) (489,235 ) Total operating loss $ (976,065 ) $ (600,302 ) June 30, 2021 March 31, 2021 Total Assets Tauri-gum $ 801,360 $ 736,044 Pharma 200,189 200,440 Unallocated 1,756,177 1,552,219 Total Assets $ 2,757,726 $ 2,488,703 Total Liabilities Tauri-gum $ 348,161 $ 186,568 Pharma 1,008 188,210 Unallocated 1,154,287 842,678 Total liabilities $ 1,503,456 $ 1,217,456
SCHEDULE OF SHIPPING EXPENSE	The Company had net shipping expense: SCHEDULE OF SHIPPING EXPENSE 2021 2020 Three Months Ended June 30, 2021 2020 Shipping revenue $ 1,010 $ 752 Shipping expense (3,612 ) (6,547 ) Net shipping expense $ (2,602 ) $ (5,795 )

REVENUE (Tables)

REVENUE (Tables)	3 Months Ended
	Jun. 30, 2021
Revenue from Contract with Customer [Abstract]
SCHEDULE OF DISAGGREGATION REVENUE	The following table disaggregates the Company’s net revenue by sales channel for the three months ended June 30: SCHEDULE OF DISAGGREGATION REVENUE 2021 2020 Revenue: Distributor $ - $ - E-Commerce 33,257 60,094 Wholesale 110 4,710 $ 33,367 $ 64,804

INVENTORY (Tables)

INVENTORY (Tables)	3 Months Ended
	Jun. 30, 2021
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY	The following chart is the inventory value by product as of: SCHEDULE OF INVENTORY March 31, 2021 March 31, 2020 CBD/CBG Tauri-Gum TM $ 163,545 $ 173,207 Tauri-Gummies TM 10,621 13,973 Other (1) 48,735 14,192 Total Inventory $ 222,901 $ 201,372 (1) Other inventory consists of holiday pouches sold as a bundled of Tauri-Gum TM bath bombs, honey, mints and skin care.

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	The Company’s property and equipment is as follows: SCHEDULE OF PROPERTY AND EQUIPMENT June 30, 2021 March 31, 2021 Estimated Life Computers, office furniture and other equipment $ 15,651 $ 13,705 3 5 Less: accumulated depreciation (2,575 ) (1,642 ) Net $ 13,076 12,063

LEASEHOLD IMPROVEMENTS (Tables)

LEASEHOLD IMPROVEMENTS (Tables)	3 Months Ended
	Jun. 30, 2021
Leases [Abstract]
SCHEDULE OF LEASEHOLD IMPROVEMENTS	SCHEDULE OF LEASEHOLD IMPROVEMENTS June 30, 2021 March 31, 2021 Expected Usage Wappingers Falls office signage and sales display $ 5,000 $ 5,000 48 Less: amortization (625 ) (313 ) Net $ 4,375 4,687

OPERATING LEASE (Tables)

OPERATING LEASE (Tables)	3 Months Ended
	Jun. 30, 2021
Leases [Abstract]
SCHEDULE OF OPERATING LEASE COST	The following chart shows the Company’s operating lease cost for the three months ended June 30, 2021 and 2020: SCHEDULE OF OPERATING LEASE COST For the three months ended June 30, 2021 2020 Amortization of right of lease asset $ 3,713 $ 3,457 Lease interest cost 1,312 451 Total Lease cost $ 5,025 $ 3,908
SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITY	Maturity of Operating Lease Liability for fiscal year ended March 31, SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITY 2022 $ 10,938 2023 16,201 2024 18,990 2025 14,909 Total lease payments $ 61,038
SCHEDULE OF RIGHT OF USE ASSET AND OPERATING LEASE LIABILITY	SCHEDULE OF RIGHT OF USE ASSET AND OPERATING LEASE LIABILITY June 30, 2021 March 31, 2021 Right of Use (ROU) asset $ 60,588 $ 64,301 June 30, 2021 March 31, 2021 Operating lease liability: Current $ 14,747 $ 14,426 Non-Current 46,291 50,100 Total $ 61,038 $ 64,526

STOCKHOLDERS_ EQUITY (DEFICIT)

STOCKHOLDERS’ EQUITY (DEFICIT) (Tables)	3 Months Ended
	Jun. 30, 2021
Equity [Abstract]
SCHEDULE OF STOCK OPTIONS ACTIVITY	The following table summarizes option activity for the three months and year ended June 30, 2021 and March 31, 2021. SCHEDULE OF STOCK OPTIONS ACTIVITY Weighted Weighted- Average Average Remaining Aggregate Exercise Contractual Intrinsic Shares Price Term Value Outstanding at March 31, 2020 133,334 $ 7.50 1.85 $ — Granted — — Expired — — Exercised — — Outstanding at March 31, 2021 133,334 $ 7.50 0.85 $ — Granted — — Expired — — Exercised — — Outstanding and exercisable June 30, 2021 133,334 $ 7.50 0.60 $ —

PROVISION FOR INCOME TAXES (Tab

PROVISION FOR INCOME TAXES (Tables)	3 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
SCHEDULE OF EFFECTIVE INCOME TAX RATE	The following table summarizes the significant differences between the U.S. Federal statutory tax rate and the Company’s effective tax rate for financial statement purposes for year and three months ended June 30, 2021 and March 31, 2021: SCHEDULE OF EFFECTIVE INCOME TAX RATE June 30, 2021 March 31,2021 Federal income taxes at statutory rate 21.00 % 21.00 % State income taxes at statutory rate 0.00 % 0.00 % Temporary differences (4.64 )% 11.83 % Permanent differences 0.00 % 0.03 % Impact of Tax Reform Act 0.00 % 0.00 % Change in valuation allowance (16.36 )% (32.86 )% Totals 0.00 % 0.00 %
SCHEDULE OF DEFERRED TAX ASSETS	SCHEDULE OF DEFERRED TAX ASSETS As of As of June 30, 2021 March 31, 2021 Deferred tax assets: Net operating losses before non-deductible items $ 4,799,916 $ 4,599,765 Stock-based compensation 556,477 543,375 Unrealized gains (losses) on investments 112,971 164,666 Total deferred tax assets 5,469,364 5,307,806 Less: Valuation allowance (5,469,364 ) (5,307,806 ) Net deferred tax assets $ 0 $ 0

INVESTMENTS (Tables)

INVESTMENTS (Tables)	3 Months Ended
	Jun. 30, 2021
Investments, Debt and Equity Securities [Abstract]
SCHEDULE OF INVESTMENT IN TRADING SECURITIES	Investment in Trading Securities: At March 31, 2021 SCHEDULE OF INVESTMENT IN TRADING SECURITIES Company Beginning of Period Cost Purchases Sales Proceeds End of Period Cost Fair Value Realized Gain(Loss) Unrealized Gain(Loss) VistaGenTherapeutics Inc (VTGN) (a) $ 287,500 $ 277,500 $ 302,827 $ 408,750 $ 1,246,050 $ $ 837,300 SciSparc Ltd.(SPRCY) (b) $ - $ 88,375 $ - $ 88,375 $ 88,375 $ - $ - Totals $ 287,500 $ 365,875 $ 302,827 $ 497,125 $ 1,334,425 $ - $ 837,300 TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) NOTE 11 – INVESTMENTS (CONTINUED) TRADING SECURITIES (CONTINUED) Investment in Trading Securities (Continued): At June 30, 2021 Company Beginning of Period Cost Purchases Sales Proceeds End of Period Cost Fair Value Realized Gain (Loss) Unrealized Gain(Loss) VistaGen Therapeutics Inc (VTGN) (a) $ 408,750 $ 270,000 $ 1,198,896 $ 325,250 $ 834,750 $ 845,396 $ (327,800 ) SciSparc Ltd. (SPRCY) (b) 88,375 - - 88,375 99,750 - 11,375 Neptune Wellness Solutions (NEPT) (c) - 102,201 89,200 - - (13,002 ) - BLNK CALLS - 01/21/22 $75 (d) - 31,421 - 31,421 31,320 - (101 ) Beyond Meat (BYND) (e) - 60,530 72,749 - - 12,219 - BYND CALLS 11/19/21 $150 (f) - 67,182 - 67,182 89,820 - 22,638 Jupiter Wellness (JUPW) (g) - 75,701 64,362 - - (11,339 ) - Canoo, Inc. (GOEVW) (h) - 237,790 - 237,790 307,932 - 70,142 Mind Medicine MindMed Inc. (MNMD) (i) - 123,222 - 123,222 113,850 - (9,372 ) Odyssey Semiconductor Technologies Inc.(ODII) (j) - 40,250 11,470 21,206 12,700 (7,596 ) (8,484 ) TLRY - CALL 12/17/21 $25 (k) - 71,663 - 71,663 67,100 - (4,563 ) Totals $ 497,125 $ 1,079,961 $ 1,436,676 $ 966,110 $ 1,557,222 $ 825,678 $ (246,166 ) *This amount represents the cumulative unrealized loss as of June 30, 2021. (a) During the year ended March 31, 2021, the Company had exercised 230,000 0.50 250,000 0.50 0.15 125,000 302,827 146,577 320,000 1.50 0.63 180,000 1.50 270,000 500,000 1,198,896 845,396 327,800 (b) On March 1, 2021, the Company invested $ 88,375 12,500 8,150,000 1,152,628 7.07 7.07 10.60 278,744 0.001 (c) During the three months ended June 30, 2021, the Company purchased 75,000 102,201 1.36 75,000 89,200 13,002 1.19 (d) During the three months ended June 30, 2021, the Company purchased 180 75 January 21, 2022 31,421 174.56 101 (e) During the three months ended June 30, 2021, the Company purchased 500 60,530 121.06 500 72,749 12,219 121.06 (f) During the three months ended June 30, 2021, the Company purchased 36 150 November 19, 2021 67,182 1,866.18 22,638 TAURIGA SCIENCES, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTH ENDED JUNE 30, 2021 AND 2020 (US$) (UNAUDITED) NOTE 11 – INVESTMENTS (CONTINUED) TRADING SECURITIES (CONTINUED) Investment in Trading Securities (Continued): (g) During the three months ended June 30, 2021, the Company purchased 15,000 75,701 5.05 15,000 64,362 11,339 4.29 (h) During the three months ended June 30, 2021, the Company purchased 103,333 237,790 2.30 70,142 (i) During the three months ended June 30, 2021, the Company purchased 33,000 123,222 3.73 9,372 (j) During the three months ended June 30, 2021, the Company purchased 9,500 40,250 4.23 4,500 11,470 7,596 8,484 (k) During the three months ended June 30, 2021, the Company purchased 220 25 December 17, 2021 71,663 325.74 4,563

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Jun. 30, 2021
Fair Value Disclosures [Abstract]
SUMMARY OF FINANCIAL ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS	The following summarizes the Company’s financial assets and liabilities that are measured at fair value on a recurring basis at June 30, 2021 and March 31, 2021: SUMMARY OF FINANCIAL ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS June 30, 2021 Level 1 Level 2 Level 3 Total Assets Investment-trading securities $ 1,557,222 $ - $ - $ 1,557,222 Cost method investment – Serendipity Brands - - 35,000 $ 35,000 Cost method investment - Aegea Biotechnologies, Inc. - - 139,106 $ 139,106 Cost method investment - Paz Gum LLC - - 50,000 $ 50,000 March 31, 2021 Level 1 Level 2 Level 3 Total Assets Investment-trading securities $ 1,334,425 $ - $ - $ 1,334,425 Cost method investment – Serendipity Brands - - 35,000 $ 35,000 Cost method investment - Aegea Biotechnologies, Inc. - - 139,106 $ 139,106 Cost method investment - Paz Gum LLC - - 50,000 $ 50,000

BASIS OF OPERATIONS AND GOING_2

BASIS OF OPERATIONS AND GOING CONCERN AND GOING CONCERN (Details Narrative) - USD ($)

Jun. 14, 2021

Feb. 01, 2021

Dec. 23, 2020

Dec. 16, 2020

Sep. 24, 2020

Jul. 15, 2020

Aug. 16, 2021

Jun. 30, 2021

Jun. 30, 2020

Jun. 30, 2021

Mar. 31, 2021

Aug. 16, 2021

Apr. 14, 2021

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Common Stock, Shares Authorized

400,000,000

400,000,000

400,000,000

Common Stock, Par or Stated Value Per Share

$ 0.00001

$ 0.00001

$ 0.00001

Stock Issued During Period, Value, New Issues

$ 174,000

$ 191,000

Revenue from Contract with Customer, Excluding Assessed Tax

33,367

64,804

$ 285,319

Gross Profit

18,164

19,273

122,692

[custom:RevenueFromContractWithCustomerExcludingAssessedTaxGrossRevenue]

45,940

$ 84,501

[custom:WorkingCapitalSurplus-0]

1,286,438

$ 1,286,438

1,229,211

Marketable securities

$ 1,557,222

$ 1,557,222

$ 1,334,425

NFTauriga Corp [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Common Stock, Shares Authorized

100

Common Stock, Par or Stated Value Per Share

$ 0.00001

Agreement [Member] | Dr Keith Aqua [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Stock Issued During Period, Shares, Restricted Stock Award, Gross

750,000

1,375,000

[custom:RestrictedStockMonthlyInstallment]

62,500

Cash

$ 4,000

Stock Issued During Period, Value, Restricted Stock Award, Gross

$ 54,313

$ 4,938

Shares Issued, Price Per Share

$ 0.0395

$ 0.0395

Agreement [Member] | Dr Keith Aqua [Member] | Subsequent Event [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Stock Issued During Period, Shares, Restricted Stock Award, Gross

125,000

Shares Issued, Price Per Share

$ 0.0395

$ 0.0395

Master Services Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Consulting fees

$ 67,500

Additional consulting fees

$ 85,000

Prepaid expenses

$ 31,059

$ 31,059

Think BIG, LLC License Agreement [Member] | Think BIG, LLC [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Terms of license agreement

The licensing arrangement permits for cross licensing, brand building, e-commerce customer acquisition efforts, retail customer acquisition efforts, enhanced social media presence, public relations & visibility strategies, as well as potential outreach to celebrities, and various other types of in-kind services in order to increase both Company revenue and customer acquisition efforts. The License will also allow for future joint development projects that will leverage the iconic “Frank White” brand and likeness/intellectual property (to which Think Big has the intellectual property rights). The Companies further agreed to a 50/50 gross profit split on sales of specially branded product, payable on or before the 15th day of each calendar month for the immediately preceding calendar month. In addition, the Company originally agreed to pay Think BIG, via a quarterly marketing fee for a period of twelve months in the amount $15,000 per quarter (for an aggregate total of $60,000), the first payment of which was paid by the Company within 10 days of the entry into the License. Subsequently, the parties agreed that the remaining payments would no longer be paid to Think BIG in exchange for the Company funding specially branded inventory printing and product as well as other marketing initiatives.

Professional Services Agreement [Member] | Each Brand Ambassadors [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Agreement description.

As consideration for each Brand Ambassador’s Services set forth under their respective PSAs, the Company agreed to issue each Brand Ambassador 1,500,000 restricted shares of the Company’s common stock, upon execution of the PSA and PSA 2. These shares were issued on December 17,2020. In the event that the applicable PSA has not previously been terminated, following the one-year anniversary of the Effective Date, an additional

Professional Services Agreement [Member] | Each Brand Ambassadors [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Stock Issued During Period, Shares, Restricted Stock Award, Gross

1,500,000

Stock Issued During Period, Value, Restricted Stock Award, Gross

$ 183,600

Agreement description.

restricted shares of Company’s common stock shall be issued to each Brand Ambassador, subject to the satisfaction of the terms of such additional services and/or criteria to be mutually agreed upon by the parties to the PSA and/or the PSA 2, as the case may be. In total, all shares issued and to be issued had a value of $

Professional Services Agreement [Member] | Each Brand Ambassadors [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Agreement description.

that will be recognized over the term of the contract. As of this report date, the Company has taken delivery on the initial production run for the co-branded gum.

Stock Up Express Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Agreement description.

Effective February 1, 2021, the Company entered into a distribution agreement with Connecticut based Stock Up Express, a division of Bozzuto’s Inc., a distributor that generates more than $3 Billion in annual sales. The agreement shall remain in effect for a period of two (2) years, with automatic renewal for additional successive one (1) year terms. Under terms of this distribution agreement, Stock Up Express will market and resell the Company’s flagship brand, Tauri-Gum™, to its customer base of wholesale and retail customers in the mainland United States. The two companies will jointly market Tauri-Gum™ to Stock Up Express’ customer base. The Agreement allows for modification of product offerings, and the Company expects to offer additional product items over the course of calendar year 2021. Either party may terminate this Agreement for convenience by giving a sixty (60) day written notice to the other party or either party has the right to terminate this agreement if the other party breaches or is in default of any obligation hereunder, including the failure to make any payment when due, which default is incapable of cure or which, being capable of cure, has not been cured within thirty (30) days after receipt of written notice from the non-defaulting party or within such additional cure period as the non-defaulting party may authorize in writing. As of June 30, 2021, the Company has recognized no sales under this agreement.

Strategic Marketing and Consulting Agreement [Member] | Mayer & Associates [Member] | Restricted Common Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Agreement description.

Under this agreement the Company will pay $

Stock Issued During Period, Value, New Issues

$ 150,000

Strategic Marketingand Consulting Agreement [Member] | Mayer & Associates [Member] | Restricted Common Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Agreement description.

along with the issuance of 3,500,000 shares of restricted common shares of Company stock. Half of the cash payment ($75,000) was paid upon execution of this agreement and the other half will be paid 90 days thereafter. Upon execution, the Company issued 2,200,000 of the above-mentioned shares. The remaining 1,300,000 above-mentioned shares will be issued 90 days after this contract was executed. Mayer and Associates will provide the Company with opportunities relating to the world of professional sports, with respect to its products and product lines. This includes, but is not limited to, introductions to professional sports leagues, celebrity (professional athletes) influencers/brand ambassadors/brand liaison(s), research and development opportunities, hosting of small periodic events for the Company and a diversified group of high-profile contacts and relationships, use social media exposure, podcasts backing of various elements from professional sports as well as assist the Company in advising of potential merger partners and developing corporate partnering relationships. The Company, at the sole discretion of its board, may pay an additional payment of $75,000 as permitted under this agreement based on performance.

SCHEDULE OF SEGMENT INFORMATION

SCHEDULE OF SEGMENT INFORMATION (Details) - USD ($)	3 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Mar. 31, 2021
SEC Schedule, 12-16, Insurance Companies, Supplementary Insurance Information [Line Items]
Total revenue, net	$ 33,367	$ 64,804	$ 285,319
Total cost of sales	(15,203)	(45,531)
Total General and Administrative expense	842,808	564,023
Total Research and Development	13,439	1,817
Total Marketing and fulfillment expense	136,737	53,516
Total depreciation and amortization expense	1,245	219
Total operating loss	(976,065)	(600,302)
Total Assets	2,757,726	2,488,703	2,488,703
Total liabilities	1,503,456	1,217,456	$ 1,271,247
Tauri-gum [Member]
SEC Schedule, 12-16, Insurance Companies, Supplementary Insurance Information [Line Items]
Total revenue, net	33,367	64,804
Total cost of sales	(15,203)	(45,531)
Total General and Administrative expense	443,696	74,788
Total Research and Development	13,439	1,817
Total Marketing and fulfillment expense	136,737	53,516
Total depreciation and amortization expense	1,245	219
Total operating loss	(576,953)	(111,067)
Total Assets	801,360	736,044
Total liabilities	348,161	186,568
Pharma [Member]
SEC Schedule, 12-16, Insurance Companies, Supplementary Insurance Information [Line Items]
Total revenue, net
Total cost of sales
Total General and Administrative expense	34,304
Total Research and Development
Total Marketing and fulfillment expense
Total depreciation and amortization expense
Total operating loss	(34,304)
Total Assets	200,189	200,440
Total liabilities	1,008	188,210
Adjustments, Eliminations and Unallocated items [Member]
SEC Schedule, 12-16, Insurance Companies, Supplementary Insurance Information [Line Items]
Total revenue, net
Total cost of sales
Total General and Administrative expense	364,808	489,235
Total Research and Development
Total Marketing and fulfillment expense
Total depreciation and amortization expense
Total operating loss	(364,808)	(489,235)
Total Assets	1,756,177	1,552,219
Total liabilities	$ 1,154,287	$ 842,678

SCHEDULE OF SHIPPING EXPENSE (D

SCHEDULE OF SHIPPING EXPENSE (Details) - USD ($)	3 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Accounting Policies [Abstract]
Shipping revenue	$ 1,010	$ 752
Shipping expense	(3,612)	(6,547)
Net shipping expense	$ (2,602)	$ (5,795)

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Mar. 31, 2021
Property, Plant and Equipment [Line Items]
Net Revenue	$ 33,367	$ 64,804	$ 285,319
Accounts receivable, net allowance for doubtful accounts	5,403		32,227
Allowance for doubtful accounts	94,659
Refund to customers	100
Cash, FDIC Insured Amount	250,000
Cash and Cash Equivalents, at Carrying Value	66,894		49,826
Cash Equivalents, at Carrying Value			0
Loss on the impairment on investments			244,706
Inventory, Net	222,901		$ 201,372
[custom:ReceivableOnFundsPaidForInventory-0]	423,200
Fulfilment services	40,458	20,450
Research and development costs	13,439	$ 1,817
Gum Inventory [Member]
Property, Plant and Equipment [Line Items]
Inventory, Net	$ 404,250
Maximum [Member]
Property, Plant and Equipment [Line Items]
Ownership interest percentage	20.00%

SCHEDULE OF DISAGGREGATION REVE

SCHEDULE OF DISAGGREGATION REVENUE (Details) - USD ($)	3 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Mar. 31, 2021
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 33,367	$ 64,804	$ 285,319
Distributor [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax
E-Commerce [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	33,257	60,094
Wholesale [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 110	$ 4,710

REVENUE (Details Narrative)

REVENUE (Details Narrative) - USD ($)	3 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Disaggregation of Revenue [Line Items]
Allowance for doubtful account	$ 94,659
Revenue Benchmark [Member] | Product Concentration Risk [Member] | E-Commerce Channel [Member]
Disaggregation of Revenue [Line Items]
Concentration risk percentage	99.70%	92.70%

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)		Jun. 30, 2021	Mar. 31, 2021
Lessor, Lease, Description [Line Items]
Total Inventory		$ 222,901	$ 201,372
Tauri-GumTM [Member]
Lessor, Lease, Description [Line Items]
Total Inventory		163,545	173,207
Tauri-GummiesTM [Member]
Lessor, Lease, Description [Line Items]
Total Inventory		10,621	13,973
Other [Member]
Lessor, Lease, Description [Line Items]
Total Inventory	[1]	$ 48,735	$ 14,192
[1]	Other inventory consists of holiday pouches sold as a bundled of Tauri-Gum TM

INVENTORY (Details Narrative)

INVENTORY (Details Narrative)	3 Months Ended
	Jun. 30, 2021USD ($)
Inventory Disclosure [Abstract]
Payments for Deposits	$ 417,710

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	3 Months Ended
	Jun. 30, 2021	Mar. 31, 2021
Property, Plant and Equipment [Line Items]
Less: accumulated depreciation	$ (2,575)	$ (1,642)
Net	13,076	12,063
Computers, Office Furniture and Other Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment gross	$ 15,651	$ 13,705
Computers, Office Furniture and Other Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment estimated life	3 years
Computers, Office Furniture and Other Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment estimated life	5 years

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Mar. 31, 2021
Property, Plant and Equipment [Line Items]
Payment to acquire property plant and equipment	$ 1,945
Depreciation expense	$ 932	$ 219
Office Furniture [Member]
Property, Plant and Equipment [Line Items]
Payment to acquire property plant and equipment			$ 8,722
Property and equipment, useful life			60 months
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Payment to acquire property plant and equipment			$ 1,945
Property and equipment, useful life			36 months

SCHEDULE OF LEASEHOLD IMPROVEME

SCHEDULE OF LEASEHOLD IMPROVEMENTS (Details) - USD ($)	3 Months Ended
	Jun. 30, 2021	Mar. 31, 2021
Lessee, Lease, Description [Line Items]
Less: amortization	$ (2,575)	$ (1,642)
Net	13,076	12,063
Leasehold Improvements [Member]
Lessee, Lease, Description [Line Items]
Wappingers Falls office signage and sales display	$ 5,000	5,000
Property and equipment estimated life	48 months
Less: amortization	$ (625)	(313)
Net	$ 4,375	$ 4,687

LEASEHOLD IMPROVEMENTS (Details

LEASEHOLD IMPROVEMENTS (Details Narrative) - Leasehold Improvements [Member] - USD ($)	3 Months Ended
	Jun. 30, 2021	Mar. 31, 2021
Lessee, Lease, Description [Line Items]
Leasehold improvements	$ 5,000	$ 5,000
Property and equipment estimated life	48 months

SCHEDULE OF OPERATING LEASE COS

SCHEDULE OF OPERATING LEASE COST (Details) - USD ($)	3 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Leases [Abstract]
Amortization of right of lease asset	$ 3,713	$ 3,457
Lease interest cost	1,312	451
Total Lease cost	$ 5,025	$ 3,908

SCHEDULE OF MATURITY OF OPERATI

SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITY (Details)	Jun. 30, 2021USD ($)
Leases [Abstract]
2022	$ 10,938
2023	16,201
2024	18,990
2025	14,909
Total lease payments	$ 61,038

SCHEDULE OF RIGHT OF USE ASSET

SCHEDULE OF RIGHT OF USE ASSET AND OPERATING LEASE LIABILITY (Details) - USD ($)	Jun. 30, 2021	Mar. 31, 2021
Leases [Abstract]
Right of Use (ROU) asset	$ 60,588	$ 64,301
Current	14,747	14,426
Non-Current	46,291	50,100
Total	$ 61,038	$ 64,526

OPERATING LEASE (Details Narrat

OPERATING LEASE (Details Narrative) - USD ($)	Jan. 06, 2021	Jun. 30, 2021	Jun. 30, 2020	Mar. 31, 2021	Apr. 02, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right of use asset		$ 60,588		$ 64,301
Lease liability		61,038		$ 64,526
Lease term	two
Lease expense		$ 5,025	$ 3,457
Option term [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Lease income	$ 21,000
Lease income per month	$ 1,750
Operating lease, option to extend description	The Company has the option to one two-year extension.
Lease Agreements [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Lease term	two
Lease expiration date	Jan. 31, 2023
Lease income	$ 19,200
Lease income per month	1,600
Security deposit	1,600
Accounting Standards Update 2016-02 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right of use asset	67,938
Lease liability	$ 67,938
Debt discount rate					8.32%

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	May 05, 2021	Mar. 05, 2021	Nov. 18, 2020	Oct. 22, 2020	Oct. 05, 2020	Apr. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020
Short-term Debt [Line Items]
Accrued interest							$ 30,587	$ 14,722
Conversion of convertible debt, amount							201,000		$ 16,575
Interest expense							435,811		$ 317,434
Convertible Notes [Member]
Short-term Debt [Line Items]
Average conversion price per share								$ 0.01825
Accrued interest								$ 111,749
Number of shares issued from common stock for conversion of debt, shares								93,197,109
Conversion of convertible debt, amount								$ 1,588,926
Jefferson Street Capital, LLC [Member]
Short-term Debt [Line Items]
Number of restricted stock, shares				1,250,000
Number of restricted stock, value				$ 40,000
Shares issued, price per share				$ 0.032
Notes payable							80,335
Accrued interest							938
Moody Capital Solutions, Inc [Member] | Securities Purchase Agreement [Member]
Short-term Debt [Line Items]
Debt instrument, maturity date					Oct. 5, 2021
Debt instrument, interest rate during period					10.00%
Debt conversion, description					In the event of a default of the note, noteholder shall have the right to convert all or any part of the outstanding and unpaid amounts into fully paid and non-assessable shares of Common Stock; provided, however, that in no event shall the holder be entitled to convert any portion of the note in excess of that portion of the note upon the conversion of which would result in beneficial ownership by noteholder and its affiliates of more than 4.99% of the outstanding shares of Common Stock (as determined in accordance with Section 13(d) of the Securities Exchange Act of 1934, as amended, and Regulations 13D-G thereunder. The beneficial ownership limitations noted above may not be waived by noteholder. The conversion price shall equal (subject to customary adjustments for stock splits, stock dividends or rights offerings, recapitalization, reclassifications, extraordinary distributions and similar events) 75% multiplied by the market price, which is defined to mean the lowest one-day volume weighted average price of our Common Stock during the ten (10) trading day period ending on the latest complete trading day prior to the conversion date.
Debt instrument, interest rate effective rate description					Any amount of principal or interest on the note which is not paid when due shall bear interest at the rate of eighteen percent (18%) per annum from the due date thereof until the same is paid or converted in accordance with the terms of the note.
Due diligence fee					$ 3,000
Debt instrument, frequency of periodic payment description					The repayment of this note shall be in seven equal cash monthly installments beginning on April 5, 2021 and ending on October 5, 2021, for an aggregate amount of $148,500
Repayment of debt					$ 148,500
Debt discount rate					at any time after October 5, 2020, if in the case that the Company’s Common Stock is not deliverable by DWAC for any reason, an additional 10% discount will apply for all future conversions under all notes. If in the case that the Company’s Common Stock is “chilled” for deposit into the DTC system and only eligible for clearing deposit, an additional 15% discount shall apply for all future conversions under the Note while the “chill” is in effect; (ii) if both the events noted in (i) above were to occur, an additional cumulative 25% discount shall apply; (iii) if the Company ceases to be a reporting company pursuant to the 1934 Act or if the Note cannot be converted into free trading shares after one hundred eighty-one (181) days from the issuance date, an additional 15% discount will be attributed to the conversion price; if the Company ceases to be a reporting company under the 1934 Act
Non-cash repayment of debt					21,000,000
SE Holdings, LLC [Member]
Short-term Debt [Line Items]
Notes payable							52,365
Accrued interest							477
Convertible Promissory Note [Member] | Tangier's Global, LLC [Member]
Short-term Debt [Line Items]
Debt instrument, face amount	$ 525,000
Original issue of discount	$ 25,000
Debt instrument, maturity date	Oct. 5, 2021
Debt instrument, interest rate during period	8.00%
Average conversion price per share	$ 0.075
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 378,000
Debt conversion, description	The Company may redeem the note by paying to Tangiers an amount as follows: (i) if within the first 90 days of the issuance date, then for an amount equal to 110% of the unpaid principal amount so paid of this Note along with any interest that has accrued during that period, and (ii) if after the 91st day, but by the 180th day of the issuance date, then for an amount equal to 120%. After 180 days from the effective date, the Company may not pay this note in cash, in whole or in part without prior written consent by Holder.
Debt instrument, interest rate effective rate description	Commencing 5 days after the occurrence of any Event of Default that results in the eventual acceleration of this Note, this Note shall accrue additional interest, at a rate equal to the lesser of 18% per annum or the maximum rate permitted under applicable law.
Number of restricted stock, shares	1,000,000
Number of restricted stock, value	$ 129,000
Shares issued, price per share	$ 0.0129
Accrued interest							19,738
Inventory Financing Promissory Note [Member] | Jefferson Street Capital, LLC [Member]
Short-term Debt [Line Items]
Debt instrument, face amount					$ 135,000
Original issue of discount					$ 10,000
Promissory Note [Member] | SE Holdings, LLC [Member]
Short-term Debt [Line Items]
Debt instrument, face amount			$ 110,000
Original issue of discount			$ 10,000
Debt instrument, maturity date			Sep. 11, 2021
Debt instrument, interest rate during period			12.00%
Debt conversion, description			Principal payments shall be made in five (5) installments, each in the amount of US$22,500 commencing one the fifth monthly anniversary following the issue date and continuing thereafter each thirty (30) days for five (5) months (assuming no defaults or partial or complete conversions of our Common Stock as a form of repayment). This note may not be converted by SE into shares of our Common Stock unless we default in our monthly repayment obligation pursuant to the cash repayment schedule noted above. In the event of a default of the note, SE shall have the right to convert all or any part of the outstanding and unpaid amount of the note into fully paid and non-assessable shares of Common Stock at the lowest market price for the preceding five trading days; provided, however, that in no event shall SE be entitled to convert any portion of the note in excess of that portion of the note upon the conversion of which would result in beneficial ownership by SE and its affiliates of more than 4.99% of the outstanding shares of Common Stock (as determined in accordance with Section 13(d) of the Securities Exchange Act of 1934
Debt instrument, interest rate effective rate description			Any amount of principal or interest on the note which is not paid when due shall bear interest at the rate of twenty four percent per annum from the due date thereof until the same is paid or converted in accordance with the terms of the note.
Repayment of debt			$ 22,500
Non Convertible Redeemable Note [Member] | GS Partners Capital, LLC [Member]
Short-term Debt [Line Items]
Debt instrument, face amount		$ 273,000
Original issue of discount		$ 5,000
Debt instrument, maturity date		Dec. 5, 2021
Debt instrument, interest rate during period		6.00%
Debt instrument, interest rate effective rate description		This note may be prepaid without penalty, provided that an event of default has not occurred. Upon an event of default, interest shall accrue at a default interest rate of 24% per annum or, if such rate is usurious or not permitted by current law, then at the highest rate of interest permitted by law
Accrued interest							5,251
Non Convertible Redeemable Note Two [Member] | GS Partners Capital, LLC [Member]
Short-term Debt [Line Items]
Debt instrument, face amount						$ 313,000
Original issue of discount						$ 23,000
Debt instrument, maturity date						Jun. 1, 2022
Debt instrument, interest rate during period						8.00%
Debt instrument, interest rate effective rate description						This note may be prepaid without penalty, provided that an event of default has not occurred. Upon an event of default, interest shall accrue at a default interest rate of 24% per annum or, if such rate is usurious or not permitted by current law, then at the highest rate of interest permitted by law.
Accrued interest							$ 4,185

SCHEDULE OF STOCK OPTIONS ACTIV

SCHEDULE OF STOCK OPTIONS ACTIVITY (Details) - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021
Equity [Abstract]
Shares, Outstanding, Beginning Balance	133,334	133,334
Weighted Average Exercise Price, Outstanding, Beginning Balance	$ 7.50	$ 7.50
Weighted Average Remaining Contractual Term Outstanding, Beginning	10 months 6 days	1 year 10 months 6 days
Aggregate Intrinsic Value Outstanding, Beginning
Shares, Granted
Weighted Average Exercise Price, Granted
Shares, Expired
Weighted Average Exercise Price, Expired
Shares, Exercised
Weighted Average Exercise Price, Exercised
Shares, Outstanding and Exercisable, Ending balance	133,334	133,334
Weighted Average Exercise Price, Outstanding, Ending Balance	$ 7.50	$ 7.50
Weighted Average Remaining Contractual Term Outstanding and Exercisable, Ending	7 months 6 days
Aggregate Intrinsic Value Outstanding and Exercisable, Ending

STOCKHOLDERS_ EQUITY (DEFICIT_2

STOCKHOLDERS’ EQUITY (DEFICIT) (Details Narrative) - USD ($)	Jul. 10, 2020	Apr. 03, 2020	Mar. 05, 2020	Feb. 01, 2012	Jun. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Mar. 31, 2021	Aug. 16, 2021	Mar. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock authorized					400,000,000	400,000,000		400,000,000
Common stock, shares issued					285,696,214	285,696,214
Common stock, shares outstanding					285,696,214	285,696,214		275,858,714
Number of common stock shares issued						2,500,000
Proceeds from common stock					$ 100,000		$ 75,000
Common stock shares issued, value					174,000		191,000
Share-based compensation expense					$ 62,388		$ 245,851
Former Executive [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options to purchase common shares				66,667
Current Executive [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options to purchase common shares				66,667
Two Executives [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options to purchase common shares				133,334
Fiscal Year 2021 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued price per share								$ 0.01825
Number of shares issued from common stock for conversion of debt, shares								93,197,109
Number of shares issued from common stock for conversion of debt								$ 1,588,926
Accrued interest								$ 111,749
Number of common stock shares issued for service								7,687,500
Number of common stock shares issued for debt commitment								5,740,000
Number of common stock issued for debt commitment								$ 253,869
Beneficial conversion feature								$ 208,806
Fiscal Year 2021 [Member] | Director [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of common stock shares issued								2,500,000
Shares issued price per share										$ 0.092
Fiscal Year 2021 [Member] | Chief Executive Officer [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued price per share	$ 0.05
Shares purchased during period	700,000
Shares purchased during period, value	$ 35,000
Fiscal Year 2021 [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued price per share								$ 0.0306
Stock issued during period, per share								0.028
Fiscal Year 2021 [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued price per share								0.050
Stock issued during period, per share								0.092
Fiscal Year Two Thousand Twenty Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of common stock shares issued for service					5,737,500
Number of common stock shares issued for debt commitment					1,800,000
Number of common stock issued for debt commitment					$ 201,000
Fiscal Year Two Thousand Twenty Two [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued price per share					$ 0.0395	$ 0.0395
Stock issued during period, per share								0.09
Fiscal Year Two Thousand Twenty Two [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued price per share					$ 0.129	0.129
Stock issued during period, per share								$ 0.0129
Tangier's Global, LLC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of common stock shares issued								13,910,000
Proceeds from common stock								$ 400,514
Tangier's Global, LLC [Member] | Fiscal Year 2021 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of common stock shares issued								13,910,000
Common stock shares issued, value								$ 369,482
Tangier's Global, LLC [Member] | Fiscal Year 2021 [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued price per share								$ 0.02614
Tangier's Global, LLC [Member] | Fiscal Year 2021 [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued price per share								$ 0.03344
Aegea Biotechnologies Inc [Member] | Unregistered Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of common stock shares issued		5,000,000
Common stock shares issued, value		$ 155,000
Shares issued price per share		$ 0.031
Investment Agreement [Member] | Tangier's Global, LLC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Sale of stock, value of shares issued on transaction			$ 5,000,000
Number of common stock on sale transaction shares			76,000,000
Stock Purchase Agreements [Member] | Fiscal Year 2021 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued for consideraiton								40,084,998
Shares issued for consideraiton, value								$ 1,587,214
Stock Purchase Agreements [Member] | Fiscal Year 2021 [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued price per share								$ 0.024
Stock Purchase Agreements [Member] | Fiscal Year 2021 [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued price per share								$ 0.09
Stock Purchase Agreements [Member] | Fiscal Year Two Thousand Twenty Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued for consideraiton					2,300,000
Shares issued for consideraiton, value					$ 174,000
Stock Purchase Agreements [Member] | Fiscal Year Two Thousand Twenty Two [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued price per share					$ 0.075	0.075
Stock Purchase Agreements [Member] | Fiscal Year Two Thousand Twenty Two [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued price per share					$ 0.08	$ 0.08
Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares issued									290,371,214
Common stock, shares outstanding									287,871,214

SCHEDULE OF EFFECTIVE INCOME TA

SCHEDULE OF EFFECTIVE INCOME TAX RATE (Details)	3 Months Ended	12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Federal income taxes at statutory rate	21.00%	21.00%
State income taxes at statutory rate	0.00%	0.00%
Temporary differences	(4.64%)	11.83%
Permanent differences	0.00%	0.03%
Impact of Tax Reform Act	0.00%	0.00%
Change in valuation allowance	(16.36%)	(32.86%)
Totals	0.00%	0.00%

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($)	Jun. 30, 2021	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Net operating losses before non-deductible items	$ 4,799,916	$ 4,599,765
Stock-based compensation	556,477	543,375
Unrealized gains (losses) on investments	112,971	164,666
Total deferred tax assets	5,469,364	5,307,806
Less: Valuation allowance	(5,469,364)	(5,307,806)
Net deferred tax assets	$ 0	$ 0

PROVISION FOR INCOME TAXES (Det

PROVISION FOR INCOME TAXES (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021
Operating Loss Carryforwards [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 161,558	$ 690,392
UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	$ 26,000,000
Net operating loss carryforward, expiration year	2038

SCHEDULE OF INVESTMENT IN TRADI

SCHEDULE OF INVESTMENT IN TRADING SECURITIES (Details) - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Mar. 31, 2020
Investment of cost at beginning	$ 497,125		$ 287,500
Investment of purchases	1,079,961		365,875
Investment of sales proceeds	1,436,676	$ 302,827	302,827
Investment of cost at end	966,110		497,125
Investment of fair value	1,557,222		1,334,425
Investment of realized gain (loss)	825,678
Investment of unrealized gain (loss)	(246,166)	837,300	$ 837,300
VistaGen Therapeutics, Inc. (VTGN) [Member]
Investment of cost at beginning	408,750	287,500
Investment of purchases	270,000	277,500
Investment of sales proceeds	1,198,896
Investment of cost at end	325,250	408,750
Investment of fair value	834,750	1,246,050
Investment of realized gain (loss)	845,396
Investment of unrealized gain (loss)	(327,800)
SciSparc Ltd [Member]
Investment of cost at beginning	88,375
Investment of purchases		88,375
Investment of sales proceeds
Investment of cost at end	88,375	88,375
Investment of fair value	99,750	88,375
Investment of realized gain (loss)
Investment of unrealized gain (loss)	11,375
Neptune Wellness Solutions (NEPT) [Member]
Investment of cost at beginning
Investment of purchases	102,201
Investment of sales proceeds	89,200
Investment of cost at end
Investment of fair value
Investment of realized gain (loss)	(13,002)
Investment of unrealized gain (loss)
BLNK CALLS [Member]
Investment of cost at beginning
Investment of purchases	31,421
Investment of sales proceeds
Investment of cost at end	31,421
Investment of fair value	31,320
Investment of realized gain (loss)
Investment of unrealized gain (loss)	(101)
Beyond Meat (BYND) [Member]
Investment of cost at beginning
Investment of purchases	60,530
Investment of sales proceeds	72,749
Investment of cost at end
Investment of fair value
Investment of realized gain (loss)	12,219
Investment of unrealized gain (loss)
BYND CALLS [Member]
Investment of cost at beginning
Investment of purchases	67,182
Investment of sales proceeds
Investment of cost at end	67,182
Investment of fair value	89,820
Investment of realized gain (loss)
Investment of unrealized gain (loss)	22,638
Jupiter Wellness (JUPW) [Member]
Investment of cost at beginning
Investment of purchases	75,701
Investment of sales proceeds	64,362
Investment of cost at end
Investment of fair value
Investment of realized gain (loss)	(11,339)
Investment of unrealized gain (loss)
Canoo, Inc. (GOEVW) [Member]
Investment of cost at beginning
Investment of purchases	237,790
Investment of sales proceeds
Investment of cost at end	237,790
Investment of fair value	307,932
Investment of realized gain (loss)
Investment of unrealized gain (loss)	70,142
Mind Medicine MindMed Inc. (MNMD) [Member]
Investment of cost at beginning
Investment of purchases	123,222
Investment of sales proceeds
Investment of cost at end	123,222
Investment of fair value	113,850
Investment of realized gain (loss)
Investment of unrealized gain (loss)	(9,372)
Odyssey Semiconductor Technologies Inc.(ODII) [Member]
Investment of cost at beginning
Investment of purchases	40,250
Investment of sales proceeds	11,470
Investment of cost at end	21,206
Investment of fair value	12,700
Investment of realized gain (loss)	(7,596)
Investment of unrealized gain (loss)	(8,484)
TLRY - CALL [Member]
Investment of cost at beginning
Investment of purchases	71,663
Investment of sales proceeds
Investment of cost at end	71,663
Investment of fair value	67,100
Investment of realized gain (loss)
Investment of unrealized gain (loss)	$ (4,563)

SCHEDULE OF INVESTMENT IN TRA_2

SCHEDULE OF INVESTMENT IN TRADING SECURITIES (Details) (Parenthetical) - USD ($)	Mar. 02, 2021	Jun. 30, 2021	Jun. 30, 2020	Mar. 31, 2021	May 18, 2021	May 18, 2020
Common stock shares issued, value		$ 174,000	$ 191,000
VistaGen Therapeutics, Inc. (VTGN) [Member]
Warrant exercised					180,000
Warrants strike price				$ 1.50		$ 1.50
Cost price of warrants				$ 0.63
Number of common stock sold shares		500,000		125,000
Proceeds from sale of stock		$ 1,198,896		$ 302,827
Gain on sale of stock		845,396		$ 146,577
Warrant outstanding				320,000
Proceeds from warrant exercised					$ 270,000
Unrealized loss		$ 327,800
VistaGen Therapeutics, Inc. (VTGN) [Member] | Warrant [Member]
Warrant exercised				230,000
Warrants strike price				$ 0.50
VistaGen Therapeutics, Inc. (VTGN) [Member] | Warrant [Member] | Stock Purchase Agreements [Member]
Warrant exercised				250,000
Warrants strike price				$ 0.50
Cost price of warrants				$ 0.15
SciSparc Ltd [Member]
Number of common stock sold shares	1,152,628
Investment	$ 88,375
Investment, shares	12,500
Common stock shares issued, value	$ 8,150,000
Sale of stock price per share	$ 7.07
SciSparc Ltd [Member] | Warrant A [Member]
Warrants strike price	7.07
SciSparc Ltd [Member] | Warrant B [Member]
Warrants strike price	10.60
SciSparc Ltd [Member] | Pre-Funded Warrant [Member]
Warrants strike price	$ 0.001
Warrant outstanding	278,744
Neptune Wellness Solutions (NEPT) [Member]
Number of common stock sold shares		75,000
Proceeds from sale of stock		$ 89,200
Investment, shares		75,000
Sale of stock price per share		$ 1.19
Investment, cost		$ 102,201
Invetment price per share		$ 1.36
Gain loss on sale of stock		$ 13,002
BLNK CALLS [Member] | Call Options [Member]
Warrants strike price		$ 75
Unrealized loss		$ 101
Investment, shares		180
Investment, cost		$ 31,421
Invetment price per share		$ 174.56
Options expiration date		Jan. 21, 2022
Beyond Meat (BYND) [Member]
Number of common stock sold shares		500
Proceeds from sale of stock		$ 72,749
Investment, shares		500
Sale of stock price per share		$ 121.06
Investment, cost		$ 60,530
Invetment price per share		$ 121.06
Gain loss on sale of stock		$ 12,219
BYND CALLS [Member] | Call Options [Member]
Warrants strike price		$ 150
Investment, shares		36
Investment, cost		$ 67,182
Invetment price per share		$ 1,866.18
Options expiration date		Nov. 19, 2021
Unrealized gain		$ 22,638
Jupiter Wellness (JUPW) [Member]
Number of common stock sold shares		15,000
Proceeds from sale of stock		$ 64,362
Investment, shares		15,000
Sale of stock price per share		$ 4.29
Investment, cost		$ 75,701
Invetment price per share		$ 5.05
Gain loss on sale of stock		$ 11,339
Canoo, Inc. (GOEVW) [Member]
Unrealized gain		$ 70,142
Canoo, Inc. (GOEVW) [Member] | Warrant [Member]
Investment, shares		103,333
Investment, cost		$ 237,790
Invetment price per share		$ 2.30
Mind Medicine MindMed Inc. (MNMD) [Member]
Unrealized loss		$ 9,372
Investment, shares		33,000
Investment, cost		$ 123,222
Invetment price per share		$ 3.73
Odyssey Semiconductor Technologies Inc.(ODII) [Member]
Number of common stock sold shares		4,500
Proceeds from sale of stock		$ 11,470
Unrealized loss		$ 8,484
Investment, shares		9,500
Investment, cost		$ 40,250
Invetment price per share		$ 4.23
Gain loss on sale of stock		$ 7,596
TLRY - CALL [Member] | Call Options [Member]
Warrants strike price		$ 25
Investment, shares		220
Investment, cost		$ 71,663
Invetment price per share		$ 325.74
Options expiration date		Dec. 17, 2021
Unrealized gain		$ 4,563

INVESTMENTS (Details Narrative)

INVESTMENTS (Details Narrative) - USD ($)

Mar. 02, 2021

Feb. 26, 2021

Dec. 08, 2020

Aug. 10, 2020

Apr. 03, 2020

Oct. 31, 2018

Aug. 10, 2018

May 26, 2020

Jun. 30, 2021

Jun. 30, 2020

Mar. 31, 2021

Feb. 05, 2021

Debt Securities, Available-for-sale [Line Items]

Stock Issued During Period, Value, New Issues

$ 174,000

$ 191,000

Maximum [Member]

Debt Securities, Available-for-sale [Line Items]

Ownership interest percentage

20.00%

Paz Gum LLC [Member] | Membership Unit Purchase Agreement [Member]

Debt Securities, Available-for-sale [Line Items]

Investment amount

$ 50,000

Common Stock [Member]

Debt Securities, Available-for-sale [Line Items]

Stock Issued During Period, Value, New Issues

$ 23

$ 60

AYTU Bioscience [Member] | Common Stock [Member]

Debt Securities, Available-for-sale [Line Items]

Warrants purchase of common shares

5,555

Warrants strike price

$ 10.80

Warrants expired date

Mar. 6, 2023

Reverse stock split

1 for 10 shares

1 for 20 reverse stock-split

AYTU Bioscience [Member] | Warrant [Member]

Debt Securities, Available-for-sale [Line Items]

Warrants strike price

$ 102.99

SciSparc Ltd [Member]

Debt Securities, Available-for-sale [Line Items]

Cost investments, shares

12,500

Investment amount

$ 88,375

Price per share

$ 7.07

Sale of shares of stock

1,152,628

Stock Issued During Period, Value, New Issues

$ 8,150,000

SciSparc Ltd [Member] | Private Placement [Member] | Series A Warrants [Member]

Debt Securities, Available-for-sale [Line Items]

Warrants strike price

$ 7.07

SciSparc Ltd [Member] | Private Placement [Member] | Series B Warrants [Member]

Debt Securities, Available-for-sale [Line Items]

Warrants strike price

$ 10.60

Aegea Biotechnologies Inc [Member]

Debt Securities, Available-for-sale [Line Items]

Investment amount

$ 139,104

Ownership interest percentage

2.04%

Acquired additional information , description

On February 26, 2021, as part of a settlement agreement concluding the Collaboration Agreement, the Company acquired an additional 69,552 common shares of Aegea, increasing the Company’s total holdings to 139,104 Aegea shares (representing a 2.04% stake in Aegea as of June 30, 2021).

Acquired additional shares

69,552

Aegea Biotechnologies Inc [Member] | Collaboration Agreement [Member]

Debt Securities, Available-for-sale [Line Items]

Investment amount

$ 2,000,000

$ 278,212

Line of credit

$ 5,000,000

Invested percentage

70.00%

70.00%

Sale of units

10,000,000

Price per share

$ 4

Pre- money valuation amount

$ 25,000,000

Shares issued for investment

5,000,000

Sale of shares of stock

10,000,000

Stock Issued During Period, Value, New Issues

$ 69,553

Ownership interest percentage

1.02%

Asset Impairment Charges

$ 139,106

Aegea Biotechnologies Inc [Member] | Collaboration Agreement [Member] | Minimum [Member]

Debt Securities, Available-for-sale [Line Items]

Invested percentage

20.00%

Aegea Biotechnologies Inc [Member] | Collaboration Agreement [Member] | Maximum [Member]

Debt Securities, Available-for-sale [Line Items]

Invested percentage

40.00%

Serendipity Brands LLC [Member]

Debt Securities, Available-for-sale [Line Items]

Pre- money valuation amount

$ 14,000,000

$ 35,000,000

Serendipity Brands LLC [Member] | Ownership [Member]

Debt Securities, Available-for-sale [Line Items]

Investment amount

$ 35,000

Ownership interest percentage

0.24%

SUMMARY OF FINANCIAL ASSETS AND

SUMMARY OF FINANCIAL ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS (Details) - USD ($)	Jun. 30, 2021	Mar. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment-trading securities	$ 1,557,222	$ 1,334,425
Serendipity Brands [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost method investments	35,000	35,000
Aegea Biotechnologies Inc [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost method investments	139,106	139,106
Paz Gum LLC [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost method investments	50,000	50,000
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment-trading securities	1,557,222	1,334,425
Fair Value, Inputs, Level 1 [Member] | Serendipity Brands [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost method investments
Fair Value, Inputs, Level 1 [Member] | Aegea Biotechnologies Inc [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost method investments
Fair Value, Inputs, Level 1 [Member] | Paz Gum LLC [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost method investments
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment-trading securities
Fair Value, Inputs, Level 2 [Member] | Serendipity Brands [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost method investments
Fair Value, Inputs, Level 2 [Member] | Aegea Biotechnologies Inc [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost method investments
Fair Value, Inputs, Level 2 [Member] | Paz Gum LLC [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost method investments
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment-trading securities
Fair Value, Inputs, Level 3 [Member] | Serendipity Brands [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost method investments	35,000	35,000
Fair Value, Inputs, Level 3 [Member] | Aegea Biotechnologies Inc [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost method investments	139,106	139,106
Fair Value, Inputs, Level 3 [Member] | Paz Gum LLC [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost method investments	$ 50,000	$ 50,000

CONCENTRATIONS (Details Narrati

CONCENTRATIONS (Details Narrative)	3 Months Ended
	Jun. 30, 2021
Accounts Payable [Member] | Supplier Concentration Risk [Member] | One Supplier [Member]
Concentration Risk [Line Items]
Concentration of risk percentage	85.20%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Aug. 06, 2021	Aug. 16, 2021	Jun. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Mar. 31, 2021
Subsequent Event [Line Items]
Number of common stock shares issued				2,500,000
Proceeds from issuance of common stock			$ 100,000		$ 75,000
Inventory, Net			222,901	$ 222,901		$ 201,372
Gum Inventory [Member]
Subsequent Event [Line Items]
Inventory, Net			$ 404,250	$ 404,250
Subsequent Event [Member] | Investors [Member]
Subsequent Event [Line Items]
Number of restricted stock, shares		1,700,000
Proceeds from issuance of common stock		$ 168,000
Shares issued price per share		$ 0.04
Subsequent Event [Member] | Consulting Agreement [Member]
Subsequent Event [Line Items]
Number of common stock shares issued		475,000
Subsequent Event [Member] | Security Purchase Agreement [Member] | Promissory Notes [Member]
Subsequent Event [Line Items]
Notes Payable	$ 115,500
Debt Instrument, Interest Rate, Effective Percentage	12.00%
Debt Instrument, Maturity Date	Jun. 6, 2022
Debt Instrument, Frequency of Periodic Payment	A lump-sum interest payment for ten (10) months shall be immediately due on the issue date and shall be added to the principal balance and payable on the maturity date or upon acceleration or by prepayment or otherwise, notwithstanding the number of days which the principal is outstanding.
Debt Instrument, Unamortized Discount	$ 10,500
Debt Instrument, Face Amount	$ 105,000
Debt Instrument, Payment Terms	Principal payments shall be made in five (5) installments each in the amount of US$
Debt Instrument, Periodic Payment	$ 25,872
Debt Conversion, Description	The Borrower is required at all times to have authorized and reserved four (4) times the number of shares that is actually issuable upon full conversion of the Note (based on the Conversion Price of the Notes in effect from time to time).  The Company has set up an initial reserve of
Reserved shares for issuance	9,625,000
Commitment shares to be issued	1,000,000
Commitment share value to be issued	$ 51,000
Conversion price per share	$ 0.051