GB Sciences (GBLX) 10-Q 16 Feb 21 2021 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Dec. 31, 2020	Feb. 13, 2021
Document Information [Line Items]
Entity Registrant Name	GB SCIENCES INC
Entity Central Index Key	0001165320
Current Fiscal Year End Date	--03-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding (in shares)		293,521,444
Entity Shell Company	false
Document Type	10-Q
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Dec. 31, 2020	Mar. 31, 2020
CURRENT ASSETS:
Cash and cash equivalents	$ 771,064	$ 2,406
Prepaid expenses and other current assets	40,225	18,776
Note receivable		5,224,423
Current assets from discontinued operations	2,084,877	1,755,275
TOTAL CURRENT ASSETS	2,896,166	7,000,880
Property and equipment, net	28,150	37,821
Intangible assets, net of accumulated amortization of $28,968 and $12,287 at December 31, 2020 and March 31, 2020, respectively	1,647,376	1,128,702
Long term assets from discontinued operations	5,677,156	6,185,465
TOTAL ASSETS	10,248,848	14,352,868
CURRENT LIABILITIES:
Accounts payable	1,456,695	1,913,049
Accrued interest	462,930	366,865
Accrued liabilities	1,110,525	813,618
Notes and convertible notes payable and line of credit, net of unamortized discount of $0 and $608,580 at December 31, 2020 and March 31, 2020, respectively	3,726,308	5,054,728
Indebtedness to related parties	331,895	586,512
Note payable to related party		151,923
Income tax payable	827,546	592,982
Current liabilities from discontinued operations	1,115,379	1,406,080
TOTAL CURRENT LIABILITIES	9,031,278	10,885,757
Convertible notes payable, net of unamortized discount of $63,058 and $0 at December 31, 2020 and March 31, 2020, respectively	283,942
Long term liabilities from discontinued operations	3,429,704	3,555,605
TOTAL LIABILITIES	12,744,924	14,441,362
Commitments and contingencies (Note 8)
STOCKHOLDERS' DEFICIT:
Common Stock, $0.0001 par value, 600,000,000 shares authorized, 283,819,453 and 275,541,602 outstanding at December 31, 2020 and March 31, 2020, respectively	28,382	27,554
Additional paid-in capital	98,126,152	97,271,157
Accumulated deficit	(100,650,610)	(97,387,205)
TOTAL STOCKHOLDERS' DEFICIT	(2,496,076)	(88,494)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 10,248,848	$ 14,352,868

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($)	Dec. 31, 2020	Mar. 31, 2020
Intangible assets, accumulated amortization	$ 28,968	$ 12,287
Unamortized discount, current	0	608,580
Unamortized discount, noncurrent	$ 63,058	$ 0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	600,000,000	600,000,000
Common stock, shares issued (in shares)	283,819,453	275,541,602
Common stock, shares outstanding (in shares)	283,819,453	275,541,602

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Sales revenue
Cost of goods sold
Gross profit
General and administrative expenses	670,311	1,472,937	1,677,482	4,555,633
LOSS FROM OPERATIONS	(670,311)	(1,472,937)	(1,677,482)	(4,555,633)
OTHER INCOME/(EXPENSE)
Interest expense	(167,120)	(277,813)	(1,249,994)	(942,750)
Loss on amendment to line of credit	(650,000)		(650,000)
Gain/(loss) on extinguishment	467,872	(92,796)	467,872	(216,954)
Gain on settlement of accounts payable	372,415		372,415
Gain on deconsolidation		4,502,058		4,502,058
Debt default penalty			(286,059)
Other income/(expense)	17,523	(127,059)	14,149	89,806
Total other income/(expense)	40,690	4,004,390	(1,331,617)	3,432,160
INCOME/(LOSS) BEFORE INCOME TAXES	(629,621)	2,531,453	(3,009,099)	(1,123,473)
Income tax expense	(206,690)		(234,564)
INCOME/(LOSS) FROM CONTINUING OPERATIONS	(836,311)	2,531,453	(3,243,663)	(1,123,473)
Gain/(loss) from discontinued operations	242,327	(1,547,306)	(2,479)	(3,359,868)
NET INCOME/(LOSS)	(593,984)	984,147	(3,246,142)	(4,483,341)
Net loss attributable to non-controlling interest		(360,327)		(738,107)
NET INCOME/(LOSS) ATTRIBUTABLE TO GB SCIENCES, INC.	(593,984)	1,344,474	(3,246,142)	(3,745,234)
Net income/(loss) attributable to common stockholders of GB Sciences, Inc. - basic
Continuing operations	(836,311)	2,531,453	(3,243,663)	(1,123,473)
Discontinued operations, net of non-controlling interest	242,327	(1,186,979)	(2,479)	(2,621,761)
Net income/(loss)	(593,984)	1,344,474	(3,246,142)	(3,745,234)
Net income/(loss) attributable to common stockholders of GB Sciences, Inc. - diluted
Continuing operations	(836,311)	2,583,061	(3,243,663)	(1,123,473)
Discontinued operations, net of non-controlling interest	242,327	(1,186,979)	(2,479)	(2,621,761)
Net income/(loss)	$ (593,984)	$ 1,396,082	$ (3,246,142)	$ (3,745,234)
Net income/(loss) per common share – basic
Continuing operations (in dollars per share)	$ 0	$ 0.01	$ (0.01)	$ 0
Discontinued operations, net of non-controlling interest (in dollars per share)	0	0	0	(0.01)
Net income/(loss) (in dollars per share)	0	0.01	(0.01)	(0.01)
Net income/(loss) per common share – diluted
Continuing operations (in dollars per share)	0	0	(0.01)	0
Discontinued operations, net of non-controlling interest (in dollars per share)	0	0	0	(0.01)
Net income/(loss) (in dollars per share)	$ 0	$ 0	$ (0.01)	$ (0.01)
Weighted average common shares outstanding - basic (in shares)	280,967,623	263,055,254	280,119,116	253,297,660
Weighted average common shares outstanding - diluted (in shares)	280,967,623	325,790,554	280,119,116	253,297,660

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited)	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Mar. 31, 2020USD ($)
OPERATING ACTIVITIES:
Net loss	$ (593,984)	$ 984,147	$ (3,246,142)	$ (4,483,341)
Loss from discontinued operations	242,327	(1,547,306)	(2,479)	(3,359,868)
Net loss from continuing operations			(3,243,663)	(1,123,473)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization			30,097	100,877
Stock-based compensation and modification expense			248,850	455,242
Compensation warrants issued				132,914
Amortization of debt discount and beneficial conversion feature			776,908	698,615
Interest expense on conversion of notes payable				93,931
Loss on induced conversion				127,059
Amortization of discount on note receivable				(120,583)
Accrued interest income				(50,411)
ASC 842 Adjustment				(1,227)
Loss on amendment to line of credit	650,000		650,000
Loss/(gain) on extinguishment	(467,872)	92,796	(467,872)	216,954
Gain on settlement of accounts payable	(372,415)		(372,415)
Gain on deconsolidation		(4,502,058)		(4,502,058)
Debt default penalty			286,059
Changes in operating assets and liabilities:
Prepaid expenses and other current assets			(21,449)	204,699
Accounts payable			20,961	485,774
Accrued expenses			319,407	169,096
Accrued interest			518,892	291,256
Deposits and other noncurrent assets				106,385
Income tax payable			234,564
Indebtedness to related parties			(254,617)
Net cash used in operating activities of continuing operations			(1,274,278)	(2,714,950)
Net cash provided by/(used in) operating activities of discontinued operations			21,098	(1,533,341)
Net cash used in operating activities			(1,253,180)	(4,248,291)
INVESTING ACTIVITIES:
Proceeds from note receivable			5,051,923
Acquisition of intangible assets			(326,000)	(91,862)
Net cash provided by/(used in) investing activities of continuing operations			4,725,923	(91,862)
Net cash used in investing activities of discontinued operations			(131,302)	(446,922)
Net cash provided by/(used in) investing activities			4,594,621	(538,784)
FINANCING ACTIVITIES:
Proceeds from issuance of common stock				790,225
Gross proceeds from warrant exercises			249,807	1,069,975
Gross proceeds from convertible notes payable			300,000	2,630,000
Proceeds from Line of Credit			375,000
Principal payment of notes and convertible notes payable			(3,156,014)	(26,664)
Principal payment of note payable to related party			(151,923)
Fees for issuance of note payable and convertible note payable			(34,500)	(175,000)
Brokerage fees for issuance of common stock and warrants			(24,983)	(175,628)
Net cash provided by/(used in) financing activities of continuing operations			(2,442,613)	4,112,908
Net cash provided by/(used in) financing activities of discontinued operations			(129,237)	529,412
Net cash provided by/(used in) financing activities			(2,571,850)	4,642,320
Net change in cash and cash equivalents			769,591	(144,755)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD			151,766	182,055	$ 182,055
CASH AND CASH EQUIVALENTS AT END OF PERIOD	921,357	37,300	921,357	37,300	$ 151,766
Less: cash and cash equivalents classified as discontinued operations	(150,293)	(17,782)	(150,293)	(17,782)
CASH AND CASH EQUIVALENTS AT END OF PERIOD FROM CONTINUING OPERATIONS	$ 771,064	$ 19,518	771,064	19,518
Cash paid for interest			241,014	451,040
Cash paid for income tax
Non-cash transactions:
Accrued liabilities forgiven in connection with Wellcana Note settlement			172,500
Depreciation capitalized in inventory (discontinued operations)			417,616	370,167
Accrued interest capitalized in convertible note principal			223,094
Property capitalized under operating leases				182,624
Patent acquisition costs capitalized in intangible assets			45,100	163,174
Stock options issued for services			168,000
Stock issued upon conversion of notes payable				525,000
Induced dividend from warrant exercises			17,263	267,525
Cumulative effect of the new lease standard				7,550
Convertible Notes Payable [Member]
Non-cash transactions:
Beneficial conversion feature on notes payable			$ 196,886	$ 829,736

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders' Equity/(Deficit) (Unaudited) - USD ($)	Cumulative Effect, Period of Adoption, Adjustment [Member]Common Stock [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]Additional Paid-in Capital [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]Noncontrolling Interest [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Balance (in shares) at Mar. 31, 2019						240,627,102
Balance (Accounting Standards Update 2016-02 [Member]) at Mar. 31, 2019			$ (7,550)		$ (7,550)
Balance at Mar. 31, 2019						$ 24,063	$ 93,020,015	$ (84,743,836)	$ 8,855,757	$ 17,155,999
Exercise of warrants for stock, net of issuance costs (in shares)						12,574,750
Exercise of warrants for stock, net of issuance costs						$ 1,257	964,620			965,877
Share based compensation expense							241,242			241,242
Beneficial conversion feature on notes payable							829,736			829,736
Net loss								(3,745,234)	(738,107)	(4,483,341)
Issuance of stock for debt conversion (in shares)						7,583,333
Issuance of stock for debt conversion						$ 758	524,242			525,000
Issuance of stock for services (in shares)						2,500,000
Issuance of stock for services						$ 250	213,750			214,000
Issuance of stock for cash, net of issuance costs (in shares)						7,668,167
Issuance of stock for cash, net of issuance costs						$ 768	717,929			718,697
Contributions from non-controlling interest									590,000	590,000
Inducement dividend from warrant exercises							267,525	(267,525)
Induced note conversions							127,059			127,059
Deconsolidation of subsidiary									(8,707,650)	(8,707,650)
Share based compensation expense							241,242			241,242
Compensation warrants							132,914			132,914
Cancelled shares issued to consultant (in shares)						(400,000)
Cancelled shares issued to consultant						$ (40)	40
Balance (in shares) at Dec. 31, 2019						270,553,352
Balance at Dec. 31, 2019						$ 27,056	97,039,072	(88,764,145)		8,301,983
Balance (in shares) at Sep. 30, 2019						255,345,019
Balance at Sep. 30, 2019						$ 25,535	95,333,271	(90,071,120)	9,027,977	14,315,663
Exercise of warrants for stock, net of issuance costs (in shares)						3,125,000
Exercise of warrants for stock, net of issuance costs						$ 313	115,088			115,401
Share based compensation expense							32,431			32,431
Beneficial conversion feature on notes payable							695,932			695,932
Net loss								1,344,474	(360,327)	984,147
Issuance of stock for debt conversion (in shares)						5,583,333
Issuance of stock for debt conversion						$ 558	244,442			245,000
Issuance of stock for services (in shares)						2,500,000
Issuance of stock for services						$ 250	213,750			214,000
Issuance of stock for cash, net of issuance costs (in shares)						4,000,000
Issuance of stock for cash, net of issuance costs						$ 400	239,600			240,000
Contributions from non-controlling interest									40,000	40,000
Inducement dividend from warrant exercises							37,499	(37,499)
Induced note conversions							127,059			127,059
Deconsolidation of subsidiary									(8,707,650)	(8,707,650)
Share based compensation expense							32,431			32,431
Balance (in shares) at Dec. 31, 2019						270,553,352
Balance at Dec. 31, 2019						$ 27,056	97,039,072	(88,764,145)		8,301,983
Balance (in shares) at Mar. 31, 2020						275,541,602
Balance at Mar. 31, 2020						$ 27,554	97,271,157	(97,387,205)		(88,494)
Exercise of warrants for stock, net of issuance costs (in shares)						8,277,851
Exercise of warrants for stock, net of issuance costs						$ 828	223,996			224,824
Share based compensation expense							191,500			191,500
Modification of employee options and warrants							57,350			57,350
Beneficial conversion feature on notes payable							196,886			196,886
Stock options issued for services							168,000			168,000
Net loss								(3,246,142)		(3,246,142)
Inducement dividend from warrant exercises							17,263	(17,263)
Share based compensation expense							191,500			191,500
Balance (in shares) at Dec. 31, 2020						283,819,453
Balance at Dec. 31, 2020						$ 28,382	98,126,152	(100,650,610)		(2,496,076)
Balance (in shares) at Sep. 30, 2020						280,532,686
Balance at Sep. 30, 2020						$ 28,054	97,679,001	(100,056,626)		(2,349,571)
Exercise of warrants for stock, net of issuance costs (in shares)						3,286,767
Exercise of warrants for stock, net of issuance costs						$ 328	88,415			88,743
Share based compensation expense							191,500			191,500
Modification of employee options and warrants							57,350			57,350
Beneficial conversion feature on notes payable							46,886			46,886
Stock options issued for services							63,000			63,000
Net loss								(593,984)		(593,984)
Share based compensation expense							191,500			191,500
Balance (in shares) at Dec. 31, 2020						283,819,453
Balance at Dec. 31, 2020						$ 28,382	$ 98,126,152	$ (100,650,610)		$ (2,496,076)

Note 1 - Background and Signifi

Note 1 - Background and Significant Accounting Policies	9 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Significant Accounting Policies [Text Block]	Note 1 GB Sciences, Inc. (“the Company”, “GB Sciences”, “we”, “us”, or “our”) seeks to be a biopharmaceutical research and cannabinoid-based drug development company whose goal is to create patented formulations for safe, standardized, cannabinoid therapies that target a variety of medical conditions in both the pharmaceutical and wellness markets. The Company is engaged in the research and development of cannabinoid medicines and plans to produce cannabinoid therapies for the wellness markets based on its portfolio of intellectual property. Through its wholly owned Canadian subsidiary, GBS Global Biopharma, Inc. (“GBSGB”), the Company is engaged in the research and development of plant-based medicines, primarily cannabinoid medicines, with virtual operations in North America and Europe. GBSGB's assets include a portfolio of cannabinoid medicine intellectual property, critical research contracts, and key supplier arrangements. GBSGB's intellectual property covers a range of conditions and several programs are in the pre-clinical animal stage of development including Parkinson's disease, neuropathic pain, and cardiovascular therapeutic programs. GBSGB runs a lean drug development program and takes effort to minimize expenses, including personnel, overhead, and fixed capital expenses through strategic partnerships with Universities and Contract Research Organizations (“CROs”). GBSGB's intellectual property portfolio includes five seven three 29 Basis of Presentation The accompanying unaudited interim condensed consolidated financial statements of GB Sciences, Inc. (the “Company,” “We” or “Us”) have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information and with the instructions to Form 10 8 X. not not may March 31, 2021. March 31, 2020 not 10 March 31, 2020 Principles of Consolidation We prepare our consolidated financial statements in accordance with generally accepted accounting principles (GAAP) for the United States of America. Our consolidated financial statements include all operating divisions and majority-owned subsidiaries, reported as a single operating segment, for which we maintain controlling interests. Intercompany accounts and transactions have been eliminated in consolidation. The ownership interest of non-controlling participants in subsidiaries that are not Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to allowances for doubtful accounts, inventory valuation and standard cost allocations, valuation of initial right-of-use assets and corresponding lease liabilities, valuation of beneficial conversion features in convertible debt, valuation of the assets and liabilities of discontinued operations, stock-based compensation expense, purchased intangible asset valuations, deferred income tax asset valuation allowances, uncertain tax positions, litigation and other loss contingencies. These estimates and assumptions are based on current facts, historical experience and various other factors that the Company believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the recording of costs and expenses that are not may Reclassifications Certain reclassifications have been made to the comparative period amounts to conform to the current period presentation. Certain items on the unaudited balance sheets and statements of operations and cash flows have been reclassified to conform with current period presentation. The assets, liabilities, income/(loss), and cash flows of GB Sciences Louisiana, LLC, GB Sciences Nevada, LLC, GB Sciences Las Vegas, LLC, and GB Sciences Nopah, LLC have been reclassified to discontinued operations due to the sale of the Company's Louisiana cultivation and extraction facility (Note 10 11 Discontinued Operations Refer to Note 3. Long-Lived Assets We evaluate the carrying value of property and equipment if impairment indicators are present or if other circumstances indicate that impairment may March 31. may not No December 31, 2020 Inventory We value our inventory at the lower of the actual cost of our inventory, as determined using the first first Beneficial Conversion Feature of Convertible Notes Payable The Company accounts for convertible notes payable in accordance with the guidelines established by the Financial Accounting Standards Board's (“FASB”) Accounting Standards Codification (“ASC”) Topic 470 20, 00 27, No. 98 5 first 718 The value of the proceeds received from a convertible note is then allocated between the conversion features and warrants on a relative fair value basis. The allocated fair value is recorded in the financial statements as a debt discount (premium) from the face amount of the note and such discount is amortized over the expected term of the convertible note (or to the conversion date of the note, if sooner) and is charged to interest expense. Revenue Recognition The FASB issued Accounting Standards Codification (“ASC”) 606 two April 1, 2018 The Company's only current revenue source (classified as discontinued operations) is from sales of cannabis, a distinct physical good. Under ASC 606, may may one 606 not Earnings/(loss) per Share The Company's basic loss per share has been calculated using the weighted average number of common shares outstanding during the period. The Company had 131,886,787 158,728,095 December 31, 2020 March 31, 2020 not three nine December 31, 2020 nine December 31, 2019 three December 31, 2019, For the Three Months Ended December 31, 2019 Diluted EPS Computation Income (Numerator) Shares (Denominator) Per-Share Amount Net income from continuing operations available to common stockholders $ 2,531,453 Plus: Income impact of assumed conversions Interest expense on convertible notes payable 51,608 Effect of assumed conversions 51,608 Income from continuing operations plus assumed conversions 2,583,061 Net loss from discontinued operations available to common stockholders (1,186,979 ) Net income available to common stockholders $ 1,396,082 Weighted-average common shares outstanding 263,055,254 Plus: incremental shares from assumed conversions Warrants 26,648,530 Convertible notes payable 36,086,770 Dilutive potential common shares 62,735,300 Adjusted weighted-average shares 325,790,554 Diluted EPS Net income from continuing operations $ 2,583,061 325,790,554 $ 0.00 Net loss from discontinued operations $ (1,186,979 ) 325,790,554 $ (0.00 ) Net income $ 1,396,082 325,790,554 $ 0.00 Recent Accounting Pronouncements Recently Adopted Standards In June 2016, No. 2016 13, 326 2016 13" 326 326 326 2016 13 not not December 15, 2022, In August 2018, 2018 13, Fair Value Measurement (Topic 820 December 15, 2019, April 1, 2020. not All other newly issued but not not

Note 2 - Going Concern

Note 2 - Going Concern	9 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	Note 2 The Company's financial statements have been prepared assuming the Company will continue as a going concern. The Company has sustained net losses since inception, which have caused an accumulated deficit of $ ( 100,650,610 December 31, 2020 ( 6,135,112 December 31, 2020 969,498 ( 3,884,877 March 31, 2020 349,195 ( 1,253,180 nine December 31, 2020 21,098 ( 4,248,291 ( 1,533,341 nine December 31, 2019 Management has been able, thus far, to finance the losses through a public offering, private placements and obtaining operating funds from stockholders. The Company is continuing to seek sources of financing. There are no Furthermore, Management believes the COVID- 19 may not 19 In view of these conditions, the Company's ability to continue as a going concern is dependent upon its ability to obtain additional financing or capital sources, to meet its financing requirements, and ultimately to achieve profitable operations. Management believes that its current and future plans provide an opportunity to continue as a going concern. The accompanying financial statements do not may

Note 3 - Discontinued Operation

Note 3 - Discontinued Operations	9 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	Note 3 Discontinued operations comprise those activities that were disposed of during the period or which were classified as held for sale at the end of the period and represent a separate major line of business or geographical area that can be clearly distinguished for operational and financial reporting purposes. The Company has included its subsidiaries GB Sciences Louisiana, LLC, GB Sciences Nevada, LLC, GB Sciences Las Vegas, LLC, and GB Sciences Nopah, LLC in discontinued operations due to the sale of the Company's Louisiana cultivation and extraction facility (Note 10 11 There were no December 31, 2020 March 31, 2020 December 31, 2020 March 31, 2020 December 31, 2020 March 31, 2020 Continuing Discontinued Nevada Subsidiaries Total Continuing Discontinued Nevada Subsidiaries Total ASSETS CURRENT ASSETS Cash $ 771,064 $ 150,293 $ 921,357 $ 2,406 $ 149,360 $ 151,766 Accounts receivable, net - 233,039 233,039 - 117,967 117,967 Inventory, net - 1,662,473 1,662,473 - 1,445,839 1,445,839 Prepaid and other current assets 40,225 39,072 79,297 18,776 42,109 60,885 Note receivable - - - 5,224,423 - 5,224,423 TOTAL CURRENT ASSETS 811,289 2,084,877 2,896,166 5,245,605 1,755,275 7,000,880 Property and equipment, net 28,150 5,022,987 5,051,137 37,821 5,496,012 5,533,833 Intangible assets, net 1,647,376 571,265 2,218,641 1,128,702 571,264 1,699,966 Deposits and other noncurrent assets - 82,904 82,904 - 91,504 91,504 Operating lease right-of-use assets, net - - - - 26,685 26,685 TOTAL ASSETS $ 2,486,815 $ 7,762,033 $ 10,248,848 $ 6,412,128 $ 7,940,740 $ 14,352,868 LIABILITIES CURRENT LIABILITIES Accounts payable $ 1,456,695 $ 351,258 $ 1,807,953 $ 1,913,049 $ 646,865 $ 2,559,914 Accrued interest 462,930 39,644 502,574 366,865 30,787 397,652 Accrued expenses 1,110,525 103,559 1,214,084 813,618 74,394 888,012 Notes payable, net 3,726,308 485,000 4,211,308 5,054,728 480,000 5,534,728 Indebtedness to related parties 331,895 - 331,895 586,512 - 586,512 Note payable to related party - - - 151,923 - 151,923 Income tax payable 827,546 - 827,546 592,982 - 592,982 Finance lease obligations, current - 135,918 135,918 - 166,769 166,769 Operating lease obligations, current - - - - 7,265 7,265 TOTAL CURRENT LIABILITIES 7,915,899 1,115,379 9,031,278 9,479,677 1,406,080 10,885,757 Convertible notes payable 283,942 - 283,942 - - - Operating lease obligations, long term - - - - 22,515 22,515 Finance lease obligations, long term - 3,429,704 3,429,704 - 3,533,090 3,533,090 TOTAL LIABILITIES $ 8,199,841 $ 4,545,083 $ 12,744,924 $ 9,479,677 $ 4,961,685 $ 14,441,362 Discontinued Operations - Revenues and Expenses The revenues and expenses associated with discontinued operations included in our condensed consolidated statements of operations for the three nine December 31, 2020 2019 For the Three Months Ended December 31, 2020 2019 Continuing Discontinued Total Continuing Discontinued Total Sales revenue $ - $ 1,015,464 $ 1,015,464 $ - $ 446,201 $ 446,201 Cost of goods sold - (596,362 ) (596,362 ) - (869,848 ) (869,848 ) Gross profit/(loss) - 419,102 419,102 - (423,647 ) (423,647 ) General and administrative expenses 670,311 77,064 747,375 1,472,937 937,804 2,410,741 INCOME/(LOSS) FROM OPERATIONS (670,311 ) 342,038 (328,273 ) (1,472,937 ) (1,361,451 ) (2,834,388 ) OTHER INCOME/(EXPENSE) Interest expense (167,120 ) (113,241 ) (280,361 ) (277,813 ) (194,219 ) (472,032 ) Loss on amendment to line of credit (650,000 ) - (650,000 ) - - - Gain/(loss) on extinguishment 467,872 - 467,872 (92,796 ) - (92,796 ) Gain on settlement of accounts payable 372,415 15,972 388,387 - - - Gain on deconsolidation - - - 4,502,058 - 4,502,058 Debt default penalty - - - - - - Other income/(expense) 17,523 (2,442 ) 15,081 (127,059 ) 8,364 (118,695 ) Total other income/(expense) 40,690 (99,711 ) (59,021 ) 4,004,390 (185,855 ) 3,818,535 INCOME/(LOSS) BEFORE INCOME TAXES (629,621 ) 242,327 (387,294 ) 2,531,453 (1,547,306 ) 984,147 Income tax expense (206,690 ) - (206,690 ) - - - NET INCOME/(LOSS) $ (836,311 ) $ 242,327 $ (593,984 ) $ 2,531,453 $ (1,547,306 ) $ 984,147 For the Nine Months Ended December 31, 2020 2019 Continuing Discontinued Total Continuing Discontinued Total Sales revenue $ - $ 2,830,932 $ 2,830,932 $ - $ 2,905,582 $ 2,905,582 Cost of goods sold - (1,947,225 ) (1,947,225 ) - (3,731,996 ) (3,731,996 ) Gross profit/(loss) - 883,707 883,707 - (826,414 ) (826,414 ) General and administrative expenses 1,677,482 447,885 2,125,367 4,555,633 1,950,541 6,506,174 INCOME/(LOSS) FROM OPERATIONS (1,677,482 ) 435,822 (1,241,660 ) (4,555,633 ) (2,776,955 ) (7,332,588 ) OTHER INCOME/(EXPENSE) Interest expense (1,249,994 ) (374,383 ) (1,624,377 ) (942,750 ) (568,027 ) (1,510,777 ) Loss on amendment to line of credit (650,000 ) - (650,000 ) - - - Gain/(loss) on extinguishment 467,872 - 467,872 (216,954 ) - (216,954 ) Gain on settlement of accounts payable 372,415 15,972 388,387 - - - Gain on deconsolidation - - - 4,502,058 - 4,502,058 Debt default penalty (286,059 ) - (286,059 ) - - - Other income/(expense) 14,149 (79,890 ) (65,741 ) 89,806 (14,886 ) 74,920 Total other income/(expense) (1,331,617 ) (438,301 ) (1,769,918 ) 3,432,160 (582,913 ) 2,849,247 INCOME/(LOSS) BEFORE INCOME TAXES (3,009,099 ) (2,479 ) (3,011,578 ) (1,123,473 ) (3,359,868 ) (4,483,341 ) Income tax expense (234,564 ) - (234,564 ) - - - NET INCOME/(LOSS) $ (3,243,663 ) $ (2,479 ) $ (3,246,142 ) $ (1,123,473 ) $ (3,359,868 ) $ (4,483,341 ) Discontinued Operations - Revenues and Expenses (continued) The components of revenues and expenses associated with discontinued operations included in our condensed consolidated statements of operations for the three nine December 31, 2020 2019 For the Three Months Ended December 31, 2020 2019 GB Sciences Louisiana, LLC Nevada Subsidiaries Total Discontinued Operations GB Sciences Louisiana, LLC Nevada Subsidiaries Total Discontinued Operations Sales revenue $ - $ 1,015,464 $ 1,015,464 $ 192,070 $ 254,131 $ 446,201 Cost of goods sold - (596,362 ) (596,362 ) (193,915 ) (675,933 ) (869,848 ) Gross profit/(loss) - 419,102 419,102 (1,845 ) (421,802 ) (423,647 ) General and administrative expenses - 77,064 77,064 666,042 271,762 937,804 INCOME/(LOSS) FROM OPERATIONS - 342,038 342,038 (667,887 ) (693,564 ) (1,361,451 ) OTHER EXPENSE Interest expense - (113,241 ) (113,241 ) (52,769 ) (141,450 ) (194,219 ) Gain on settlement of accounts payable - 15,972 15,972 - - Other income/(expense) - (2,442 ) (2,442 ) - 8,364 8,364 Total other expense - (99,711 ) (99,711 ) (52,769 ) (133,086 ) (185,855 ) INCOME/(LOSS) BEFORE INCOME TAXES - 242,327 242,327 (720,656 ) (826,650 ) (1,547,306 ) Income tax expense - - - - - - NET INCOME/(LOSS) $ - $ 242,327 $ 242,327 $ (720,656 ) $ (826,650 ) $ (1,547,306 ) For the Nine Months Ended December 31, 2020 2019 GB Sciences Louisiana, LLC Nevada Subsidiaries Total Discontinued Operations GB Sciences Louisiana, LLC Nevada Subsidiaries Total Discontinued Operations Sales revenue $ - $ 2,830,932 $ 2,830,932 $ 569,077 $ 2,336,505 $ 2,905,582 Cost of goods sold - (1,947,225 ) (1,947,225 ) (574,544 ) (3,157,452 ) (3,731,996 ) Gross profit/(loss) - 883,707 883,707 (5,467 ) (820,947 ) (826,414 ) General and administrative expenses - 447,885 447,885 1,292,613 657,928 1,950,541 INCOME/(LOSS) FROM OPERATIONS - 435,822 435,822 (1,298,080 ) (1,478,875 ) (2,776,955 ) OTHER EXPENSE Interest expense - (374,383 ) (374,383 ) (178,140 ) (389,887 ) (568,027 ) Gain on settlement of accounts payable - 15,972 15,972 - - - Other expense - (79,890 ) (79,890 ) - (14,886 ) (14,886 ) Total other expense - (438,301 ) (438,301 ) (178,140 ) (404,773 ) (582,913 ) INCOME/(LOSS) BEFORE INCOME TAXES - (2,479 ) (2,479 ) (1,476,220 ) (1,883,648 ) (3,359,868 ) Income tax expense - - - - - NET INCOME/(LOSS) $ - $ (2,479 ) $ (2,479 ) $ (1,476,220 ) $ (1,883,648 ) $ (3,359,868 ) Discontinued Operations - Inventory Raw materials consist of supplies, materials, and consumables used in the cultivation and extraction processes. Work-in-progress includes live plants and cannabis in the drying, curing, and trimming processes. Finished goods includes completed cannabis flower, trim, and extracts in bulk and packaged forms. Inventory is included in current assets from discontinued operations in the Company's unaudited condensed consolidated balance sheets at December 31, 2020 March 31, 2020 December 31, 2020 March 31, 2020 Raw materials $ 2,573 $ 91,465 Work in progress 1,008,164 1,166,511 Finished goods 651,736 466,319 Subtotal 1,662,473 1,724,295 Allowance to reduce inventory to net realizable value - (278,456 ) Total inventory, net $ 1,662,473 $ 1,445,839 Discontinued Operations - Leases The Company determines if an arrangement is a lease at inception and has lease agreements for warehouses, office facilities, and equipment. These commitments have remaining non-cancelable lease terms, with lease expirations which range from 2024 2025. As a result of the adoption of ASC 842, $182,624, $190,173 April 1, 2019, Operating leases are included in other current assets , accrued liabilities, and operating lease obligations, long term on the unaudited condensed consolidated balance sheets. Finance leases are included in property and equipment, finance lease obligations, short term, and finance lease obligations, long term, on the unaudited condensed consolidated balance sheets. ROU assets represent the Company's right to use an underlying asset for the lease term, and lease liabilities represent the obligation to make scheduled lease payments. ROU assets and liabilities are recognized on the lease commencement date based on the present value of lease payments over the lease term. The present value of lease payments is calculated using the incremental borrowing rate at lease commencement, which takes into consideration recent debt issuances as well as other applicable market data available. The rates used to discount finance leases previously recorded as capital leases range from 10.2% 11.5%. 17.0%. Lease terms include options to extend when it is reasonably certain that the option will be exercised. Leases with a term of 12 not All finance lease costs recorded in the Company's unaudited condensed consolidated financial statements for the three nine December 31, 2020 2019 nine December 31, 2020 428,487 312,463 116,024 Amortization of lease assets is included in income/(loss) from discontinued operations. As of December 31, 2020 no December 31, 2020 Year Ending March 31, Finance Leases 2021 (3 months) $ 135,061 2022 544,296 2023 560,625 2024 577,444 2025 594,767 Thereafter 3,781,102 Total minimum lease payments 6,193,295 Less: Amount representing interest (2,627,673 ) Present value of minimum lease payments 3,565,622 Less: Current maturities of capital lease obligations (135,918 ) Long-term capital lease obligations $ 3,429,704

Note 4 - Leases (Continuing Ope

Note 4 - Leases (Continuing Operations)	9 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Lessee, Operating and Finance Leases [Text Block]	Note 4 As a result of the adoption of ASC 842, $182,624, $190,173 April 1, 2019, Operating leases are included in discontinued operations under operating right-of-use assets, net and operating lease obligations, short and long term on the unaudited condensed consolidated balance sheets. Lease terms include options to extend when it is reasonably certain that the option will be exercised. Leases with a term of 12 not There are no $3,243, $1,242 $2,001 December 31, 2020 no

Note 5 - Notes Payable and Line

Note 5 - Notes Payable and Line of Credit	9 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 5 0% October 23, 2017 On October 23, 2017, 100% 100% one $500,000 0% $700,000 three January 1, 2018. $521,067 20.3% $178,933 To date, the company has made principal payments totaling $330,555 369,445 December 31, 2020 nine December 31, 2020 $13,929 December 31, 2020 $0. On August 10, 2020, 11 $190,272 July 31, 2021, no no 15% 8% November 27, 2019 In connection with the Binding Letter of Intent dated November 27, 2019 ( 11 $470,000 December 31, 2020 485,000 $15,000. $29,200 nine December 31, 2020 485,000 December 31, 2020 8% May 7, 2020 On May 7, 2020, $135,000 $15,000 $150,000 8.0% first $8,000,000 10 11 8,002,500 $0.04. $272,085 $49,525 $222,560. $150,000. nine December 31, 2020 $154,964 $4,964 $150,000 $154,964 October 5, 2020 8% July 24, 2020 On July 24, 2020, 8% "July 24 $500,000 may 8% February 28, 2019 ( 6 July 24 $4,000,000 11 3 July 24 may On December 29, 2020, 11 $975,000 three $325,000 July 24 $3,025,000. July 24 $325,000 one $4,000,000 not July 24 $650,000 two $325,000 $325,000 July 24 $50,000 $325,000 $1,025,000 December 31, 2020 $5,112 nine December 31, 2020 Summary of Notes and Convertible Notes Payable As of December 31, 2020 As of December 31, 2020 Short-Term Notes Payable Face Value Discount Carrying Value 0% Note Payable dated October 23, 2017 (Note 5) $ 369,445 $ - $ 369,445 8% Line of Credit dated November 27, 2019 (Note 5) 485,000 - 485,000 8% Line of Credit dated July 24, 2020 (Note 5) 1,025,000 - 1,025,000 6% Convertible promissory notes payable (Note 6) 1,060,000 - 1,060,000 8% Convertible Secured Promissory Note dated February 28, 2019, as amended (Note 6) 1,271,863 - 1,271,863 Total short-term notes payable 4,211,308 - 4,211,308 Less: Notes payable classified as discontinued operations (485,000 ) - (485,000 ) Total short-term notes payable classified as continuing operations $ 3,726,308 $ - $ 3,726,308 6% Convertible promissory notes payable due September 30, 2023 (Note 6) 197,000 (43,752 ) 153,248 6% Convertible note payable due December 31, 2023 (Note 6) 150,000 (19,306 ) 130,694 Total long-term notes payable classified as continuing operations $ 347,000 $ (63,058 ) $ 283,942

Note 6 - Convertible Notes

Note 6 - Convertible Notes	9 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Convertible Debt [Text Block]	Note 6 March 2017 July 2017 In March 2017, third $1,000 6% 4,000 $0.25 4,000 $0.60 three March 2017 May 2017, $2,000,000. three 8,000,000 8,000,000 one $0.60 three $1,933,693, $904,690 $1,029,003 In July, 2017, third $1,000 6% 4,000 $0.25 4,000 $0.65 three July 2017 December 2017, $7,201,000. three 28,804,000 28,804,000 one $0.60 three $7,092,796, $3,142,605 $3,950,191 All notes from the March July 2017 December 31, 2020 $197,000 $1,257,000 $197,000 $0.10 788,000 three $0.10 September 30, 2023. $13,396 $33,490. 10% $46,886 $6,114 three December 31, 2020 $3,134 $197,000 $41,417 December 31, 2020 Three convertible notes totaling $1,060,000 not nine December 31, 2020 $191,191, $143,273 $1,060,000 $212,591 December 31, 2020 8% Convertible Promissory Note dated February 28, 2019 On February 28, 2019, $1,500,000 8% August 28, 2020 8,823,529 $0.17 100% $176,471 On May 28, 2019, $170,000 8% February 28, 2019. 1,000,000 $0.17 $17,225 $152,775. $1,330,000. On July 12, 2019, 8% $100,000 $100,000 July 12, 2019 $41,863 $0.11 The Company evaluated the modification under the guidance in ASC 470 50 10% $1,338,057, $133,806, $124,158. On August 1, 2019, $110,000 $0.11 1,000,000 $9,579 $100,421. $1,361,863. On October 23, 2019, October 23, 2019 $0.08 We evaluated the modification under the guidance in ASC 470 50 10% 2nd $1,269,067, $92,796, $92,796 March 31, 2020. On November 27, 2019, 8% “2nd 2nd $0.04 $30,000 We evaluated the modification under the guidance in ASC 470 50 2nd 10% 2nd no 2nd $1,361,863. On December 16, 2019, $120,000 $0.04 3,000,000 $57,551 $62,449. $1,271,863 $687,021, $584,842 On December 29, 2020, 11 November 30, 2020. nine December 31, 2020 $477,500 $68,019 $409,481 December 31, 2020 1,271,863 no $1,416,857 $4,000,000 11 no 8% April 23, 2019 On April 23, 2019, 8% $2,765,000. $265,000 $0.17 April 22, 2020. $440,000 $265,000 $175,000 During the year ended March 31, 2020, $125,000 October 30, 2019, $75,000 $0.06 1,250,000 $64,706, November 18, 2019, $50,000 $0.0375 1,333,333 On April 22, 2020, 10%. $9,559 10% $276,500 10% On May 20, 2020, July 14, 2020, $3,264,594 15% On November 20, 2020, $3,006,014 10 December 8, 2020. December 8, 2020, December 9, 2020, $25,000 $25,000 $3,006,014 not December 16, 2020, $3,006,014 December 18, 2020, no During the nine December 31, 2020 $379,956, $29,831 $140,833 $209,292 $25,000 $3,264,594 $209,292 $3,473,886, 467,872 December 2020 $500,000 6% On December 18, 2020, $500,000 6.0% 19 $0.05 December 31, 2023. Prior to December 31, 2020 $150,000 no $130,500, $19,500. $514 nine December 31, 2020 $194 $320 December 31, 2020

Note 7 - Capital Transactions

Note 7 - Capital Transactions	9 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	Note 7 Sale of Common Stock and Exercise of Warrants On April 1, 2020, $0.03 $.05 8,277,851 nine December 31, 2020 224,824 ( 24,983 During the nine December 31, 2020 3,500,000 one $0.05 ten $168,000 During the nine December 31, 2020 788,000 three $0.10 three $197,000. $13,396 6 On November 16,2020, 450,000 $0.03. November 16, 2025 June 1, 2023. $4,950 $11,250 $6,300. On December 7, 2020, 3,500,000 $0.04 ten $133,000 $133,000 On December 15, 2020, 3,250,000 $0.05 ten one third one third one one third two $156,000 $58,500 nine December 31, 2020 $97,500 December 31, 2020 On December 15, 2020, 6,050,000 $0.05, $199,600 $250,650 $51,050. At December 31, 2020 67,074,495 $0.08 $1.00 18,916,334 $0.19

Note 8 - Commitments and Contin

Note 8 - Commitments and Contingencies	9 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 8 On September 18, 2017 five two five The contract includes the Company's commitment to make an annual research investments of $500,000 50% 10 $250,000 $500,000 three $750,000. August 4, 2020, first $250,000 twelve September 30, 2020, twelve On August 24, 2020, $250,000 no 10 Tara “Dee” Russell filed a Charge of Discrimination with the Nevada Equal Rights Commission ("NERC") against the Company on April 2, 2019, May 15, 2019. July 26, 2019. not not On April 22, 2020, May 20, 2020, July 14, 2020, $3,264,594. December 16, 2020 $3,006,014 6 On April 22, 2020, $73,050 September 17, 2020, $25,000 $48,050. From time to time, the Company may not

Note 9 - Related Party Transact

Note 9 - Related Party Transactions	9 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 9 As of December 31, 2020 $276,484 On November 16, 2020, $20,000 $60,411 $5,000 December 31, 2020 $55,411. In connection with the sale of membership interest in GB Sciences Louisiana, LLC, the Company issued a note payable in the amount of $ 151,923 first 10 August 4, 2020, first

Note 10 - Sale of Membership In

Note 10 - Sale of Membership Interests in GB Sciences Louisiana, LLC	9 Months Ended
	Dec. 31, 2020
GB Sciences Louisiana, LLC, Sale of Equity [Member]
Notes to Financial Statements
Noncontrolling Interest Disclosure [Text Block]	Note 10 On November 15, 2019, 50.01% $8,000,000 $8,000,000 November 2019. On August 24, 2020, $5,224,423, $151,923, $172,500 $4,900,000 October 15, 2020, $8,000,000 $250,000 8 no $750,000 September 1, 2020 $500,000. August 24, 2020 March 31, 2020 5,224,423 $1,895,434 March 31, 2020 The Company received payments from Wellcana totaling $550,000 August September 2020, $151,923 $172,500 $4,350,000. On October 15, 2020 $4,350,000 October 15, 2020, $4,350,000 December 8, 2020. $4,350,000 $250,000, $4,350,000 December 8, 2020. October 24, 2020, $250,000 October 29, 2020. On December 8, 2020, $250,000 $50,000 December 8, 2020, not $4,350,000 December 16, 2020, $4,150,000,

Note 11 - Sale of Membership In

Note 11 - Sale of Membership Interests in Nevada Subsidiaries	9 Months Ended
	Dec. 31, 2020
Nevada Subsidiaries [Member]
Notes to Financial Statements
Noncontrolling Interest Disclosure [Text Block]	Note 11 On November 15, 2019, 75% $3.0 $3.0 $470,000 5 8% 8% February 28, 2019 ( 6 On March 24, 2020, 100% $4,000,000 $4,000,000 8% 36 On July 24, 2020, 8% "July 24 $500,000 may 8% February 28, 2019 ( 6 July 24 $4,000,000 3 July 24 $375,000 July 24 5 On December 29, 2020, 11 $975,000 $3,025,000 $325,000 one three not July 24 $650,000 July 24 three $325,000, $1,025,000, $4,000,000 The Omnibus Amendment also amends the Management Services Agreement to provide that no November 30, 2020. December 31, 2020 $850,000 $4,000,000 three 5 1/2 The sale is expected to close upon the successful transfer of the Nevada cultivation and production licenses. The transfer of cannabis licenses in the State of Nevada was subject to an indefinite moratorium beginning in October 2019. July 21, 2020, 90 19 The Company also holds a Nevada license for cultivation of medical marijuana located in Sandy Valley, Nevada (the “Nopah License”). The license is owned by the Company's wholly owned subsidiary, GB Sciences Nopah, LLC ("Nopah"). Operations have not November 27, 2019, 100% August 10, 2020, $300,000 $300,000 0% October 23, 2017, Because the moratorium on license transfers has been lifted, the Company determined that the Teco Facility and Nopah Facility qualify for presentation as discontinued operations, and the income, assets, and cash flows of the Teco Subsidiaries and GB Sciences Nopah, LLC have been reclassified as discontinued operations for all periods presented in the Company's condensed consolidated financial statements.

Note 12 - Subsequent Events

Note 12 - Subsequent Events	9 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Subsequent Events [Text Block]	Note 12 Capital Transactions Subsequent to December 31, 2020 9,701,991 $0.03 $261,938, $29,104 Settlement Agreement On January 2, 2021, $57,000 $114,000 $57,000 January 4, 2020.

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying unaudited interim condensed consolidated financial statements of GB Sciences, Inc. (the “Company,” “We” or “Us”) have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information and with the instructions to Form 10 8 X. not not may March 31, 2021. March 31, 2020 not 10 March 31, 2020
Consolidation, Policy [Policy Text Block]	Principles of Consolidation We prepare our consolidated financial statements in accordance with generally accepted accounting principles (GAAP) for the United States of America. Our consolidated financial statements include all operating divisions and majority-owned subsidiaries, reported as a single operating segment, for which we maintain controlling interests. Intercompany accounts and transactions have been eliminated in consolidation. The ownership interest of non-controlling participants in subsidiaries that are not
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to allowances for doubtful accounts, inventory valuation and standard cost allocations, valuation of initial right-of-use assets and corresponding lease liabilities, valuation of beneficial conversion features in convertible debt, valuation of the assets and liabilities of discontinued operations, stock-based compensation expense, purchased intangible asset valuations, deferred income tax asset valuation allowances, uncertain tax positions, litigation and other loss contingencies. These estimates and assumptions are based on current facts, historical experience and various other factors that the Company believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the recording of costs and expenses that are not may
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassifications Certain reclassifications have been made to the comparative period amounts to conform to the current period presentation. Certain items on the unaudited balance sheets and statements of operations and cash flows have been reclassified to conform with current period presentation. The assets, liabilities, income/(loss), and cash flows of GB Sciences Louisiana, LLC, GB Sciences Nevada, LLC, GB Sciences Las Vegas, LLC, and GB Sciences Nopah, LLC have been reclassified to discontinued operations due to the sale of the Company's Louisiana cultivation and extraction facility (Note 10 11
Discontinued Operations, Policy [Policy Text Block]	Discontinued Operations Refer to Note 3.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Long-Lived Assets We evaluate the carrying value of property and equipment if impairment indicators are present or if other circumstances indicate that impairment may March 31. may not No December 31, 2020
Inventory, Policy [Policy Text Block]	Inventory We value our inventory at the lower of the actual cost of our inventory, as determined using the first first
Debt, Policy [Policy Text Block]	Beneficial Conversion Feature of Convertible Notes Payable The Company accounts for convertible notes payable in accordance with the guidelines established by the Financial Accounting Standards Board's (“FASB”) Accounting Standards Codification (“ASC”) Topic 470 20, 00 27, No. 98 5 first 718 The value of the proceeds received from a convertible note is then allocated between the conversion features and warrants on a relative fair value basis. The allocated fair value is recorded in the financial statements as a debt discount (premium) from the face amount of the note and such discount is amortized over the expected term of the convertible note (or to the conversion date of the note, if sooner) and is charged to interest expense.
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition The FASB issued Accounting Standards Codification (“ASC”) 606 two April 1, 2018 The Company's only current revenue source (classified as discontinued operations) is from sales of cannabis, a distinct physical good. Under ASC 606, may may one 606 not
Earnings Per Share, Policy [Policy Text Block]	Earnings/(loss) per Share The Company's basic loss per share has been calculated using the weighted average number of common shares outstanding during the period. The Company had 131,886,787 158,728,095 December 31, 2020 March 31, 2020 not three nine December 31, 2020 nine December 31, 2019 three December 31, 2019, For the Three Months Ended December 31, 2019 Diluted EPS Computation Income (Numerator) Shares (Denominator) Per-Share Amount Net income from continuing operations available to common stockholders $ 2,531,453 Plus: Income impact of assumed conversions Interest expense on convertible notes payable 51,608 Effect of assumed conversions 51,608 Income from continuing operations plus assumed conversions 2,583,061 Net loss from discontinued operations available to common stockholders (1,186,979 ) Net income available to common stockholders $ 1,396,082 Weighted-average common shares outstanding 263,055,254 Plus: incremental shares from assumed conversions Warrants 26,648,530 Convertible notes payable 36,086,770 Dilutive potential common shares 62,735,300 Adjusted weighted-average shares 325,790,554 Diluted EPS Net income from continuing operations $ 2,583,061 325,790,554 $ 0.00 Net loss from discontinued operations $ (1,186,979 ) 325,790,554 $ (0.00 ) Net income $ 1,396,082 325,790,554 $ 0.00
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements Recently Adopted Standards In June 2016, No. 2016 13, 326 2016 13" 326 326 326 2016 13 not not December 15, 2022, In August 2018, 2018 13, Fair Value Measurement (Topic 820 December 15, 2019, April 1, 2020. not All other newly issued but not not

Note 1 - Background and Signi_2

Note 1 - Background and Significant Accounting Policies (Tables)	9 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Three Months Ended December 31, 2019 Diluted EPS Computation Income (Numerator) Shares (Denominator) Per-Share Amount Net income from continuing operations available to common stockholders $ 2,531,453 Plus: Income impact of assumed conversions Interest expense on convertible notes payable 51,608 Effect of assumed conversions 51,608 Income from continuing operations plus assumed conversions 2,583,061 Net loss from discontinued operations available to common stockholders (1,186,979 ) Net income available to common stockholders $ 1,396,082 Weighted-average common shares outstanding 263,055,254 Plus: incremental shares from assumed conversions Warrants 26,648,530 Convertible notes payable 36,086,770 Dilutive potential common shares 62,735,300 Adjusted weighted-average shares 325,790,554 Diluted EPS Net income from continuing operations $ 2,583,061 325,790,554 $ 0.00 Net loss from discontinued operations $ (1,186,979 ) 325,790,554 $ (0.00 ) Net income $ 1,396,082 325,790,554 $ 0.00

Note 3 - Discontinued Operati_2

Note 3 - Discontinued Operations (Tables)	9 Months Ended
	Dec. 31, 2020
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	December 31, 2020 March 31, 2020 Continuing Discontinued Nevada Subsidiaries Total Continuing Discontinued Nevada Subsidiaries Total ASSETS CURRENT ASSETS Cash $ 771,064 $ 150,293 $ 921,357 $ 2,406 $ 149,360 $ 151,766 Accounts receivable, net - 233,039 233,039 - 117,967 117,967 Inventory, net - 1,662,473 1,662,473 - 1,445,839 1,445,839 Prepaid and other current assets 40,225 39,072 79,297 18,776 42,109 60,885 Note receivable - - - 5,224,423 - 5,224,423 TOTAL CURRENT ASSETS 811,289 2,084,877 2,896,166 5,245,605 1,755,275 7,000,880 Property and equipment, net 28,150 5,022,987 5,051,137 37,821 5,496,012 5,533,833 Intangible assets, net 1,647,376 571,265 2,218,641 1,128,702 571,264 1,699,966 Deposits and other noncurrent assets - 82,904 82,904 - 91,504 91,504 Operating lease right-of-use assets, net - - - - 26,685 26,685 TOTAL ASSETS $ 2,486,815 $ 7,762,033 $ 10,248,848 $ 6,412,128 $ 7,940,740 $ 14,352,868 LIABILITIES CURRENT LIABILITIES Accounts payable $ 1,456,695 $ 351,258 $ 1,807,953 $ 1,913,049 $ 646,865 $ 2,559,914 Accrued interest 462,930 39,644 502,574 366,865 30,787 397,652 Accrued expenses 1,110,525 103,559 1,214,084 813,618 74,394 888,012 Notes payable, net 3,726,308 485,000 4,211,308 5,054,728 480,000 5,534,728 Indebtedness to related parties 331,895 - 331,895 586,512 - 586,512 Note payable to related party - - - 151,923 - 151,923 Income tax payable 827,546 - 827,546 592,982 - 592,982 Finance lease obligations, current - 135,918 135,918 - 166,769 166,769 Operating lease obligations, current - - - - 7,265 7,265 TOTAL CURRENT LIABILITIES 7,915,899 1,115,379 9,031,278 9,479,677 1,406,080 10,885,757 Convertible notes payable 283,942 - 283,942 - - - Operating lease obligations, long term - - - - 22,515 22,515 Finance lease obligations, long term - 3,429,704 3,429,704 - 3,533,090 3,533,090 TOTAL LIABILITIES $ 8,199,841 $ 4,545,083 $ 12,744,924 $ 9,479,677 $ 4,961,685 $ 14,441,362 For the Three Months Ended December 31, 2020 2019 Continuing Discontinued Total Continuing Discontinued Total Sales revenue $ - $ 1,015,464 $ 1,015,464 $ - $ 446,201 $ 446,201 Cost of goods sold - (596,362 ) (596,362 ) - (869,848 ) (869,848 ) Gross profit/(loss) - 419,102 419,102 - (423,647 ) (423,647 ) General and administrative expenses 670,311 77,064 747,375 1,472,937 937,804 2,410,741 INCOME/(LOSS) FROM OPERATIONS (670,311 ) 342,038 (328,273 ) (1,472,937 ) (1,361,451 ) (2,834,388 ) OTHER INCOME/(EXPENSE) Interest expense (167,120 ) (113,241 ) (280,361 ) (277,813 ) (194,219 ) (472,032 ) Loss on amendment to line of credit (650,000 ) - (650,000 ) - - - Gain/(loss) on extinguishment 467,872 - 467,872 (92,796 ) - (92,796 ) Gain on settlement of accounts payable 372,415 15,972 388,387 - - - Gain on deconsolidation - - - 4,502,058 - 4,502,058 Debt default penalty - - - - - - Other income/(expense) 17,523 (2,442 ) 15,081 (127,059 ) 8,364 (118,695 ) Total other income/(expense) 40,690 (99,711 ) (59,021 ) 4,004,390 (185,855 ) 3,818,535 INCOME/(LOSS) BEFORE INCOME TAXES (629,621 ) 242,327 (387,294 ) 2,531,453 (1,547,306 ) 984,147 Income tax expense (206,690 ) - (206,690 ) - - - NET INCOME/(LOSS) $ (836,311 ) $ 242,327 $ (593,984 ) $ 2,531,453 $ (1,547,306 ) $ 984,147 For the Nine Months Ended December 31, 2020 2019 Continuing Discontinued Total Continuing Discontinued Total Sales revenue $ - $ 2,830,932 $ 2,830,932 $ - $ 2,905,582 $ 2,905,582 Cost of goods sold - (1,947,225 ) (1,947,225 ) - (3,731,996 ) (3,731,996 ) Gross profit/(loss) - 883,707 883,707 - (826,414 ) (826,414 ) General and administrative expenses 1,677,482 447,885 2,125,367 4,555,633 1,950,541 6,506,174 INCOME/(LOSS) FROM OPERATIONS (1,677,482 ) 435,822 (1,241,660 ) (4,555,633 ) (2,776,955 ) (7,332,588 ) OTHER INCOME/(EXPENSE) Interest expense (1,249,994 ) (374,383 ) (1,624,377 ) (942,750 ) (568,027 ) (1,510,777 ) Loss on amendment to line of credit (650,000 ) - (650,000 ) - - - Gain/(loss) on extinguishment 467,872 - 467,872 (216,954 ) - (216,954 ) Gain on settlement of accounts payable 372,415 15,972 388,387 - - - Gain on deconsolidation - - - 4,502,058 - 4,502,058 Debt default penalty (286,059 ) - (286,059 ) - - - Other income/(expense) 14,149 (79,890 ) (65,741 ) 89,806 (14,886 ) 74,920 Total other income/(expense) (1,331,617 ) (438,301 ) (1,769,918 ) 3,432,160 (582,913 ) 2,849,247 INCOME/(LOSS) BEFORE INCOME TAXES (3,009,099 ) (2,479 ) (3,011,578 ) (1,123,473 ) (3,359,868 ) (4,483,341 ) Income tax expense (234,564 ) - (234,564 ) - - - NET INCOME/(LOSS) $ (3,243,663 ) $ (2,479 ) $ (3,246,142 ) $ (1,123,473 ) $ (3,359,868 ) $ (4,483,341 ) For the Three Months Ended December 31, 2020 2019 GB Sciences Louisiana, LLC Nevada Subsidiaries Total Discontinued Operations GB Sciences Louisiana, LLC Nevada Subsidiaries Total Discontinued Operations Sales revenue $ - $ 1,015,464 $ 1,015,464 $ 192,070 $ 254,131 $ 446,201 Cost of goods sold - (596,362 ) (596,362 ) (193,915 ) (675,933 ) (869,848 ) Gross profit/(loss) - 419,102 419,102 (1,845 ) (421,802 ) (423,647 ) General and administrative expenses - 77,064 77,064 666,042 271,762 937,804 INCOME/(LOSS) FROM OPERATIONS - 342,038 342,038 (667,887 ) (693,564 ) (1,361,451 ) OTHER EXPENSE Interest expense - (113,241 ) (113,241 ) (52,769 ) (141,450 ) (194,219 ) Gain on settlement of accounts payable - 15,972 15,972 - - Other income/(expense) - (2,442 ) (2,442 ) - 8,364 8,364 Total other expense - (99,711 ) (99,711 ) (52,769 ) (133,086 ) (185,855 ) INCOME/(LOSS) BEFORE INCOME TAXES - 242,327 242,327 (720,656 ) (826,650 ) (1,547,306 ) Income tax expense - - - - - - NET INCOME/(LOSS) $ - $ 242,327 $ 242,327 $ (720,656 ) $ (826,650 ) $ (1,547,306 ) For the Nine Months Ended December 31, 2020 2019 GB Sciences Louisiana, LLC Nevada Subsidiaries Total Discontinued Operations GB Sciences Louisiana, LLC Nevada Subsidiaries Total Discontinued Operations Sales revenue $ - $ 2,830,932 $ 2,830,932 $ 569,077 $ 2,336,505 $ 2,905,582 Cost of goods sold - (1,947,225 ) (1,947,225 ) (574,544 ) (3,157,452 ) (3,731,996 ) Gross profit/(loss) - 883,707 883,707 (5,467 ) (820,947 ) (826,414 ) General and administrative expenses - 447,885 447,885 1,292,613 657,928 1,950,541 INCOME/(LOSS) FROM OPERATIONS - 435,822 435,822 (1,298,080 ) (1,478,875 ) (2,776,955 ) OTHER EXPENSE Interest expense - (374,383 ) (374,383 ) (178,140 ) (389,887 ) (568,027 ) Gain on settlement of accounts payable - 15,972 15,972 - - - Other expense - (79,890 ) (79,890 ) - (14,886 ) (14,886 ) Total other expense - (438,301 ) (438,301 ) (178,140 ) (404,773 ) (582,913 ) INCOME/(LOSS) BEFORE INCOME TAXES - (2,479 ) (2,479 ) (1,476,220 ) (1,883,648 ) (3,359,868 ) Income tax expense - - - - - NET INCOME/(LOSS) $ - $ (2,479 ) $ (2,479 ) $ (1,476,220 ) $ (1,883,648 ) $ (3,359,868 )
Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]
Notes Tables
Schedule of Inventory, Current [Table Text Block]	December 31, 2020 March 31, 2020 Raw materials $ 2,573 $ 91,465 Work in progress 1,008,164 1,166,511 Finished goods 651,736 466,319 Subtotal 1,662,473 1,724,295 Allowance to reduce inventory to net realizable value - (278,456 ) Total inventory, net $ 1,662,473 $ 1,445,839
Finance Lease, Liability, Fiscal Year Maturity [Table Text Block]	Year Ending March 31, Finance Leases 2021 (3 months) $ 135,061 2022 544,296 2023 560,625 2024 577,444 2025 594,767 Thereafter 3,781,102 Total minimum lease payments 6,193,295 Less: Amount representing interest (2,627,673 ) Present value of minimum lease payments 3,565,622 Less: Current maturities of capital lease obligations (135,918 ) Long-term capital lease obligations $ 3,429,704

Note 5 - Notes Payable and Li_2

Note 5 - Notes Payable and Line of Credit (Tables)	9 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Debt [Table Text Block]	As of December 31, 2020 Short-Term Notes Payable Face Value Discount Carrying Value 0% Note Payable dated October 23, 2017 (Note 5) $ 369,445 $ - $ 369,445 8% Line of Credit dated November 27, 2019 (Note 5) 485,000 - 485,000 8% Line of Credit dated July 24, 2020 (Note 5) 1,025,000 - 1,025,000 6% Convertible promissory notes payable (Note 6) 1,060,000 - 1,060,000 8% Convertible Secured Promissory Note dated February 28, 2019, as amended (Note 6) 1,271,863 - 1,271,863 Total short-term notes payable 4,211,308 - 4,211,308 Less: Notes payable classified as discontinued operations (485,000 ) - (485,000 ) Total short-term notes payable classified as continuing operations $ 3,726,308 $ - $ 3,726,308 6% Convertible promissory notes payable due September 30, 2023 (Note 6) 197,000 (43,752 ) 153,248 6% Convertible note payable due December 31, 2023 (Note 6) 150,000 (19,306 ) 130,694 Total long-term notes payable classified as continuing operations $ 347,000 $ (63,058 ) $ 283,942

Note 1 - Background and Signi_3

Note 1 - Background and Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Dec. 31, 2020	Mar. 31, 2020
Impairment of Long-Lived Assets Held-for-use	$ 0
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	131,886,787	158,728,095

Note 1 - Background and Signi_4

Note 1 - Background and Significant Accounting Policies - Earnings (Loss) Per Share (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Net income from continuing operations available to common stockholders	$ (836,311)	$ 2,531,453	$ (3,243,663)	$ (1,123,473)
Interest expense on convertible notes payable		51,608
Effect of assumed conversions		51,608
Income from continuing operations plus assumed conversions	(836,311)	2,583,061	(3,243,663)	(1,123,473)
Net loss from discontinued operations available to common stockholders	242,327	(1,186,979)	(2,479)	(2,621,761)
Net income available to common stockholders	$ (593,984)	$ 1,396,082	$ (3,246,142)	$ (3,745,234)
Weighted-average common shares outstanding (in shares)	280,967,623	263,055,254	280,119,116	253,297,660
Warrants (in shares)		26,648,530
Convertible notes payable (in shares)		36,086,770
Dilutive potential common shares (in shares)		62,735,300
Adjusted weighted-average shares (in shares)	280,967,623	325,790,554	280,119,116	253,297,660
Net income from continuing operations per common share diluted (in dollars per share)	$ 0	$ 0	$ (0.01)	$ 0
Net loss from discontinued operations per common share diluted (in dollars per share)	0	0	0	(0.01)
Net income (in dollars per share)	$ 0	$ 0	$ (0.01)	$ (0.01)

Note 2 - Going Concern (Details

Note 2 - Going Concern (Details Textual) - USD ($)	9 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2020
Retained Earnings (Accumulated Deficit), Ending Balance	$ (100,650,610)		$ (97,387,205)
Working Capital (Deficit)	(6,135,112)		(3,884,877)
Net Cash Provided by (Used in) Operating Activities, Total	(1,253,180)	$ (4,248,291)
Cash Provided by (Used in) Operating Activities, Discontinued Operations	21,098	$ (1,533,341)
Discontinued Operations [Member]
Working Capital (Deficit)	$ 969,498		$ 349,195

Note 3 - Discontinued Operati_3

Note 3 - Discontinued Operations (Details Textual) - USD ($)	9 Months Ended
	Dec. 31, 2020	Mar. 31, 2020	Apr. 01, 2019
Lessee, Operating Lease, Discount Rate	17.00%
Discontinued Operations [Member]
Operating Lease, Right-of-Use Asset		$ 26,685
Finance Lease Costs	428,487
Finance Lease, Interest Expense	312,463
Finance Lease, Right-of-Use Asset, Amortization	$ 116,024
Minimum [Member]
Lessee, Finance Lease, Discount Rate	10.20%
Maximum [Member]
Lessee, Finance Lease, Discount Rate	11.50%
Accounting Standards Update 2016-02 [Member]
Operating Lease, Right-of-Use Asset			$ 182,624
Operating Lease, Liability, Total			$ 190,173
GB Sciences Louisiana, LLC [Member]
Disposal Group, Including Discontinued Operation, Assets, Total	$ 0	0
Disposal Group, Including Discontinued Operation, Liabilities, Total	$ 0	$ 0

Note 3 - Discontinued Operati_4

Note 3 - Discontinued Operations - Discontinued Operations (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2020
Cash and cash equivalents	$ 771,064		$ 771,064		$ 2,406
Prepaid and other current assets	40,225		40,225		18,776
Note receivable					5,224,423
TOTAL CURRENT ASSETS	2,896,166		2,896,166		7,000,880
Property and equipment, net	28,150		28,150		37,821
Intangible assets, net	1,647,376		1,647,376		1,128,702
TOTAL ASSETS	10,248,848		10,248,848		14,352,868
Accounts payable	1,456,695		1,456,695		1,913,049
Accrued interest	462,930		462,930		366,865
Accrued liabilities	1,110,525		1,110,525		813,618
Notes Payable, Current, Total	3,726,308		3,726,308		5,054,728
Indebtedness to related parties	331,895		331,895		586,512
Note payable to related party					151,923
Income tax payable	827,546		827,546		592,982
TOTAL CURRENT LIABILITIES	9,031,278		9,031,278		10,885,757
Convertible notes payable, net of unamortized discount of $63,058 and $0 at December 31, 2020 and March 31, 2020, respectively	283,942		283,942
TOTAL LIABILITIES	12,744,924		12,744,924		14,441,362
Sales revenue
Cost of goods sold
Gross profit
General and administrative expenses	670,311	1,472,937	1,677,482	4,555,633
LOSS FROM OPERATIONS	(670,311)	(1,472,937)	(1,677,482)	(4,555,633)
Interest expense	(167,120)	(277,813)	(1,249,994)	(942,750)
Loss on amendment to line of credit	(650,000)		(650,000)
Gain/(loss) on extinguishment	467,872	(92,796)	467,872	(216,954)
Gain on settlement of accounts payable	372,415		372,415
Gain on deconsolidation		4,502,058		4,502,058
Debt default penalty			(286,059)
Other income/(expense)	17,523	(127,059)	14,149	89,806
Total other income/(expense)	40,690	4,004,390	(1,331,617)	3,432,160
INCOME/(LOSS) BEFORE INCOME TAXES	(629,621)	2,531,453	(3,009,099)	(1,123,473)
Income tax expense	(206,690)		(234,564)
NET INCOME/(LOSS)	(593,984)	984,147	(3,246,142)	(4,483,341)
NET INCOME/(LOSS)	242,327	(1,547,306)	(2,479)	(3,359,868)
Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]
Inventory, net	1,662,473		1,662,473		1,445,839
Finance lease obligations, current	135,918		135,918
Long-term capital lease obligations, finance leases	3,429,704		3,429,704
Sales revenue	1,015,464	446,201	2,830,932	2,905,582
Cost of goods sold	(596,362)	(869,848)	(1,947,225)	(3,731,996)
Gross profit/(loss)	419,102	(423,647)	883,707	(826,414)
General and administrative expenses	77,064	937,804	447,885	1,950,541
INCOME/(LOSS) FROM OPERATIONS	342,038	(1,361,451)	435,822	(2,776,955)
Interest expense	(113,241)	(194,219)	(374,383)	(568,027)
Gain on settlement of accounts payable	15,972		15,972
Other income/(expense)	(2,442)		(79,890)	(14,886)
Other income/(expense)		8,364
Total other expense	(99,711)	(185,855)	(438,301)	(582,913)
INCOME/(LOSS) BEFORE INCOME TAXES	242,327	(1,547,306)	(2,479)	(3,359,868)
Income tax expense
NET INCOME/(LOSS)	242,327	(1,547,306)	(2,479)	(3,359,868)
GB Sciences Louisiana, LLC [Member] | Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]
Sales revenue		192,070		569,077
Cost of goods sold		(193,915)		(574,544)
Gross profit/(loss)		(1,845)		(5,467)
General and administrative expenses		666,042		1,292,613
INCOME/(LOSS) FROM OPERATIONS		(667,887)		(1,298,080)
Interest expense		(52,769)		(178,140)
Gain on settlement of accounts payable
Other income/(expense)
Total other expense		(52,769)		(178,140)
INCOME/(LOSS) BEFORE INCOME TAXES		(720,656)		(1,476,220)
Income tax expense
NET INCOME/(LOSS)		(720,656)		(1,476,220)
Nevada Subsidiaries [Member] | Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]
Sales revenue	1,015,464	254,131	2,830,932	2,336,505
Cost of goods sold	(596,362)	(675,933)	(1,947,225)	(3,157,452)
Gross profit/(loss)	419,102	(421,802)	883,707	(820,947)
General and administrative expenses	77,064	271,762	447,885	657,928
INCOME/(LOSS) FROM OPERATIONS	342,038	(693,564)	435,822	(1,478,875)
Interest expense	(113,241)	(141,450)	(374,383)	(389,887)
Gain on settlement of accounts payable	15,972		15,972
Other income/(expense)	(2,442)		(79,890)	(14,886)
Other income/(expense)		8,364
Total other expense	(99,711)	(133,086)	(438,301)	(404,773)
INCOME/(LOSS) BEFORE INCOME TAXES	242,327	(826,650)	(2,479)	(1,883,648)
Income tax expense
NET INCOME/(LOSS)	242,327	(826,650)	(2,479)	(1,883,648)
Continuing Operations [Member]
Cash and cash equivalents	771,064		771,064		2,406
Accounts receivable, net
Inventory, net
Prepaid and other current assets	40,225		40,225		18,776
Note receivable					5,224,423
TOTAL CURRENT ASSETS	811,289		811,289		5,245,605
Property and equipment, net	28,150		28,150		37,821
Intangible assets, net	1,647,376		1,647,376		1,128,702
Deposits and other noncurrent assets
Operating lease right-of-use assets, net
TOTAL ASSETS	2,486,815		2,486,815		6,412,128
Accounts payable	1,456,695		1,456,695		1,913,049
Accrued interest	462,930		462,930		366,865
Accrued liabilities	1,110,525		1,110,525		813,618
Notes Payable, Current, Total	3,726,308		3,726,308		5,054,728
Indebtedness to related parties	331,895		331,895		586,512
Note payable to related party					151,923
Income tax payable	827,546		827,546		592,982
Finance lease obligations, current
Operating lease obligations, current
TOTAL CURRENT LIABILITIES	7,915,899		7,915,899		9,479,677
Convertible notes payable, net of unamortized discount of $63,058 and $0 at December 31, 2020 and March 31, 2020, respectively	283,942		283,942
Operating lease obligations, long term
Long-term capital lease obligations, finance leases
TOTAL LIABILITIES	8,199,841		8,199,841		9,479,677
Sales revenue
Cost of goods sold
Gross profit
General and administrative expenses	670,311	1,472,937	1,677,482	4,555,633
LOSS FROM OPERATIONS	(670,311)	(1,472,937)	(1,677,482)	(4,555,633)
Interest expense	(167,120)	(277,813)	(1,249,994)	(942,750)
Loss on amendment to line of credit	(650,000)		(650,000)
Gain/(loss) on extinguishment	467,872	(92,796)	467,872	(216,954)
Gain on settlement of accounts payable	372,415		372,415
Gain on deconsolidation		4,502,058		4,502,058
Debt default penalty			(286,059)
Other income/(expense)	17,523	(127,059)	14,149	89,806
Total other income/(expense)	40,690	4,004,390	(1,331,617)	3,432,160
INCOME/(LOSS) BEFORE INCOME TAXES	(629,621)	2,531,453	(3,009,099)	(1,123,473)
Income tax expense	(206,690)		(234,564)
NET INCOME/(LOSS)	(836,311)	2,531,453	(3,243,663)	(1,123,473)
Discontinued Operations [Member]
Cash and cash equivalents	150,293		150,293		149,360
Accounts receivable, net	233,039		233,039		117,967
Inventory, net	1,662,473		1,662,473		1,445,839
Prepaid and other current assets	39,072		39,072		42,109
Note receivable
TOTAL CURRENT ASSETS	2,084,877		2,084,877		1,755,275
Property and equipment, net	5,022,987		5,022,987		5,496,012
Intangible assets, net	571,265		571,265		571,264
Deposits and other noncurrent assets	82,904		82,904		91,504
Operating lease right-of-use assets, net					26,685
TOTAL ASSETS	7,762,033		7,762,033		7,940,740
Accounts payable	351,258		351,258		646,865
Accrued interest	39,644		39,644		30,787
Accrued liabilities	103,559		103,559		74,394
Notes Payable, Current, Total	485,000		485,000		480,000
Indebtedness to related parties
Note payable to related party
Income tax payable
Finance lease obligations, current	135,918		135,918		166,769
Operating lease obligations, current					7,265
TOTAL CURRENT LIABILITIES	1,115,379		1,115,379		1,406,080
Convertible notes payable, net of unamortized discount of $63,058 and $0 at December 31, 2020 and March 31, 2020, respectively
Operating lease obligations, long term					22,515
Long-term capital lease obligations, finance leases	3,429,704		3,429,704		3,533,090
TOTAL LIABILITIES	4,545,083		4,545,083		4,961,685
Sales revenue	1,015,464	446,201	2,830,932	2,905,582
Cost of goods sold	(596,362)	(869,848)	(1,947,225)	(3,731,996)
Gross profit	419,102	(423,647)	883,707	(826,414)
General and administrative expenses	77,064	937,804	447,885	1,950,541
LOSS FROM OPERATIONS	342,038	(1,361,451)	435,822	(2,776,955)
Interest expense	(113,241)	(194,219)	(374,383)	(568,027)
Loss on amendment to line of credit
Gain/(loss) on extinguishment
Gain on settlement of accounts payable	15,972		15,972
Gain on deconsolidation
Debt default penalty
Other income/(expense)	(2,442)	8,364	(79,890)	(14,886)
Total other income/(expense)	(99,711)	(185,855)	(438,301)	(582,913)
INCOME/(LOSS) BEFORE INCOME TAXES	242,327	(1,547,306)	(2,479)	(3,359,868)
Income tax expense
NET INCOME/(LOSS)	242,327	(1,547,306)	(2,479)	(3,359,868)
Segment, Continuing and Discontinued Operations [Member]
Cash and cash equivalents	921,357		921,357		151,766
Accounts receivable, net	233,039		233,039		117,967
Inventory, net	1,662,473		1,662,473		1,445,839
Prepaid and other current assets	79,297		79,297		60,885
Note receivable					5,224,423
TOTAL CURRENT ASSETS	2,896,166		2,896,166		7,000,880
Property and equipment, net	5,051,137		5,051,137		5,533,833
Intangible assets, net	2,218,641		2,218,641		1,699,966
Deposits and other noncurrent assets	82,904		82,904		91,504
Operating lease right-of-use assets, net					26,685
TOTAL ASSETS	10,248,848		10,248,848		14,352,868
Accounts payable	1,807,953		1,807,953		2,559,914
Accrued interest	502,574		502,574		397,652
Accrued liabilities	1,214,084		1,214,084		888,012
Notes Payable, Current, Total	4,211,308		4,211,308		5,534,728
Indebtedness to related parties	331,895		331,895		586,512
Note payable to related party					151,923
Income tax payable	827,546		827,546		592,982
Finance lease obligations, current	135,918		135,918		166,769
Operating lease obligations, current					7,265
TOTAL CURRENT LIABILITIES	9,031,278		9,031,278		10,885,757
Convertible notes payable, net of unamortized discount of $63,058 and $0 at December 31, 2020 and March 31, 2020, respectively	283,942		283,942
Operating lease obligations, long term					22,515
Long-term capital lease obligations, finance leases	3,429,704		3,429,704		3,533,090
TOTAL LIABILITIES	12,744,924		12,744,924		$ 14,441,362
Sales revenue	1,015,464	446,201	2,830,932	2,905,582
Cost of goods sold	(596,362)	(869,848)	(1,947,225)	(3,731,996)
Gross profit	419,102	(423,647)	883,707	(826,414)
General and administrative expenses	747,375	2,410,741	2,125,367	6,506,174
LOSS FROM OPERATIONS	(328,273)	(2,834,388)	(1,241,660)	(7,332,588)
Interest expense	(280,361)	(472,032)	(1,624,377)	(1,510,777)
Loss on amendment to line of credit	(650,000)		(650,000)
Gain/(loss) on extinguishment	467,872	(92,796)	467,872	(216,954)
Gain on settlement of accounts payable	388,387		388,387
Gain on deconsolidation		4,502,058		4,502,058
Debt default penalty			(286,059)
Other income/(expense)	15,081	(118,695)	(65,741)	74,920
Total other income/(expense)	(59,021)	3,818,535	(1,769,918)	2,849,247
INCOME/(LOSS) BEFORE INCOME TAXES	(387,294)	984,147	(3,011,578)	(4,483,341)
Income tax expense	(206,690)		(234,564)
NET INCOME/(LOSS)	$ (593,984)	$ 984,147	$ (3,246,142)	$ (4,483,341)

Note 3 - Discontinued Operati_5

Note 3 - Discontinued Operations - Schedule of Inventory (Details) - Discontinued Operations, Held-for-sale or Disposed of by Sale [Member] - USD ($)	Dec. 31, 2020	Mar. 31, 2020
Raw materials	$ 2,573	$ 91,465
Work in progress	1,008,164	1,166,511
Finished goods	651,736	466,319
Subtotal	1,662,473	1,724,295
Allowance to reduce inventory to net realizable value		(278,456)
Total inventory, net	$ 1,662,473	$ 1,445,839

Note 3 - Discontinued Operati_6

Note 3 - Discontinued Operations - Future Minimum Lease Payments (Details) - Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]	Dec. 31, 2020USD ($)
2021 (3 months)	$ 135,061
2022	544,296
2023	560,625
2024	577,444
2025	594,767
Thereafter	3,781,102
Total minimum lease payments, finance leases	6,193,295
Less: Amount representing interest, finance leases	(2,627,673)
Present value of minimum lease payments, finance leases	3,565,622
Less: Current maturities of capital lease obligations, finance leases	(135,918)
Long-term capital lease obligations, finance leases	$ 3,429,704

Note 4 - Leases (Continuing O_2

Note 4 - Leases (Continuing Operations) (Details Textual) - USD ($)	9 Months Ended
	Dec. 31, 2020	Apr. 01, 2019
Operating Lease, Cost	$ 3,243
Operating Lease, Interest Expense	1,242
Operating Lease, Right-of-Use Asset, Amortization Expense	$ 2,001
Accounting Standards Update 2016-02 [Member]
Operating Lease, Right-of-Use Asset		$ 182,624
Operating Lease, Liability, Total		$ 190,173

Note 5 - Notes Payable and Li_3

Note 5 - Notes Payable and Line of Credit (Details Textual)	Dec. 29, 2020USD ($)	Oct. 05, 2020USD ($)	May 07, 2020USD ($)$ / sharesshares	Oct. 23, 2017USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2020USD ($)	Aug. 10, 2020USD ($)	Jul. 24, 2020USD ($)	May 06, 2020USD ($)	Mar. 31, 2020USD ($)	Mar. 24, 2020USD ($)	Nov. 27, 2019USD ($)
Notes Payable, Current, Total					$ 3,726,308		$ 3,726,308		$ 3,726,308	$ 3,726,308				$ 5,054,728
Proceeds from Lines of Credit, Total							375,000
Payments of Debt Issuance Costs							34,500	175,000
Interest Expense, Debt, Excluding Amortization								93,931
Amortization of Debt Discount (Premium)							776,908	698,615
Gain (Loss) on Amendment to Line of Credit					(650,000)		(650,000)
The July 24 Note [Member]
Financing Receivable, after Allowance for Credit Loss, Total	$ 1,025,000
Gain (Loss) on Amendment to Line of Credit	(650,000)
Repriced Preexisting Warrants with Convertible Debt Issuance [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) | shares			8,002,500
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares			$ 0.04
Warrants and Rights Outstanding			$ 272,085										$ 49,525
Fair Value Adjustment of Warrants			$ 222,560
Line of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity																$ 470,000
Proceeds from Lines of Credit, Total									485,000
Line of Credit Facility, Maximum Borrowing Capacity, Increased									15,000
Interest Payable					29,200		29,200		29,200	29,200
Long-term Line of Credit, Total					485,000		485,000		485,000	485,000
Teco [Member]
Financing Receivable, after Allowance for Credit Loss, Total															$ 4,000,000
Disposal Group, Including Discontinued Operation, Consideration					4,000,000		4,000,000		4,000,000	4,000,000
Teco [Member] | The July 24 Note [Member]
Interest and Debt Expense, Total							5,112
Financing Receivable, after Allowance for Credit Loss, Total	3,025,000				1,025,000		1,025,000		1,025,000	1,025,000
Increase (Decrease) in Notes Receivable, Current	975,000
Notes Receivable, Maximum Allowed Prepayments On Note	325,000
Disposal Group, Including Discontinued Operation, Consideration	4,000,000
Gain (Loss) on Amendment to Line of Credit	$ (650,000)
Notes Receivable, Additional Advances							50,000
The July 24 Note [Member]
Debt Instrument, Interest Rate, Stated Percentage												8.00%
The July 24 Note [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity												$ 500,000
The July 24 Note [Member] | Teco [Member]
Financing Receivable, after Allowance for Credit Loss, Total												$ 4,000,000
Debt Instrument, Forgiveness, Ratio of Notes Receivable Amount Reduced to the Debt Balance Outstanding												3
Promissory Note [Member] | The 0% Note Payable Dated October 23, 2017 [Member]
Debt Instrument, Interest Rate, Stated Percentage				0.00%												0.00%
Debt Instrument, Face Amount				$ 700,000
Debt Instrument, Term (Year)				3 years
Debt Instrument, Present Value					521,067		$ 521,067		521,067	521,067
Receivable with Imputed Interest, Effective Yield (Interest Rate)							20.30%
Debt Instrument, Unamortized Discount, Total				$ 178,933	0		$ 0		0	0
Repayments of Debt										330,555
Notes Payable, Current, Total					369,445		369,445		369,445	369,445
Interest Expense, Debt, Total							13,929
Promissory Note [Member] | The 0% Note Payable Dated October 23, 2017 [Member] | Membership Interest Purchase Agreement for Sale of Interest in GB Sciences Nopah, LLC [Member]
Debt Instrument, Principal Balance After Reduction Upon Close of Disposition											$ 190,272
Debt Instrument, Penalty Rate Waived Upon Closing of Disposition											15.00%
Convertible Debt [Member]
Interest Expense, Debt, Total							191,191
Interest Payable					$ 212,591		212,591		$ 212,591	$ 212,591
Amortization of Debt Discount (Premium)							143,273
Convertible Debt [Member] | The 8% Note Payable dated May 7, 2020 [Member]
Debt Instrument, Interest Rate, Stated Percentage			8.00%
Debt Instrument, Face Amount			$ 150,000
Debt Instrument, Unamortized Discount, Total			150,000
Proceeds from Issuance of Long-term Debt, Net			135,000
Payments of Debt Issuance Costs			15,000
Repayments of Long-term Debt, Total			$ 8,000,000
Interest and Debt Expense, Total		$ 154,964					154,964
Interest Expense, Debt, Excluding Amortization							4,964
Amortization of Debt Discount (Premium)							$ 150,000
Nevada Medical Marijuana Production License Agreement [Member]
Payments to Acquire License				$ 500,000
Nevada Medical Marijuana Production License Agreement [Member] | Production License [Member]
Ownership of Licence				100.00%
Nevada Medical Marijuana Production License Agreement [Member] | Cultivation License [Member]
Ownership of Licence				100.00%

Note 5 - Notes Payable and Li_4

Note 5 - Notes Payable and Line of Credit - Schedule of Debt Payable (Details) - USD ($)	Dec. 31, 2020	Mar. 31, 2020	Oct. 23, 2017
Discount, short-term notes payable	$ 0	$ (608,580)
Discount, long-term notes payable	(63,058)	$ 0
Promissory Note [Member]
Total short-term notes payable classified as continuing operations	347,000
Total short-term notes payable classified as continuing operations	(63,058)
Total short-term notes payable classified as continuing operations	283,942
Total long-term notes payable classified as continuing operations	(347,000)
Total long-term notes payable classified as continuing operations	(63,058)
Total long-term notes payable classified as continuing operations	283,942
The 0% Note Payable Dated October 23, 2017 [Member] | Promissory Note [Member]
Face Value, short-term notes payable			$ 700,000
The 6 % Note Payable Dated September 30, 2023 [Member] | Convertible Debt [Member]
Face Value, short-term notes payable	197,000
Discount, long-term notes payable	(43,752)
Carrying Value, long-term notes payable	153,248
The 6 % Note Payable Dated December 31, 2023 [Member] | Convertible Debt [Member]
Face Value, short-term notes payable	150,000
Discount, long-term notes payable	(19,306)
Carrying Value, long-term notes payable	130,694
Convertible Notes Payable [Member] | The 0% Note Payable Dated October 23, 2017 [Member]
Face Value, short-term notes payable	369,445
Discount, short-term notes payable
Carrying Value, short-term notes payable	369,445
Convertible Notes Payable [Member] | The 6% Note Payable Due November 30, 2018 [Member]
Face Value, short-term notes payable	1,060,000
Discount, short-term notes payable
Carrying Value, short-term notes payable	1,060,000
Line of Credit [Member] | The 8% Line of Credit Dated November 27, 2019 [Member]
Face Value, short-term notes payable	485,000
Discount, short-term notes payable
Carrying Value, short-term notes payable	485,000
Line of Credit [Member] | The 8% Line of Credit Dated July 24, 2020 [Member]
Face Value, short-term notes payable	1,025,000
Discount, short-term notes payable
Carrying Value, short-term notes payable	1,025,000
Senior Secured Convertible Promissory Note [Member] | The Amended 8% Senior Secured Convertible Promissory Note Dated February 28, 2019 [Member]
Face Value, short-term notes payable	1,271,863
Discount, short-term notes payable
Carrying Value, short-term notes payable	1,271,863
Promissory Note [Member]
Face Value, short-term notes payable	4,211,308
Discount, short-term notes payable
Carrying Value, short-term notes payable	4,211,308
Less: Notes payable classified as discontinued operations, face value	(485,000)
Less: Notes payable classified as discontinued operations, discount
Less: Notes payable classified as discontinued operations, carrying value	(485,000)
Total short-term notes payable classified as continuing operations	3,726,308
Total short-term notes payable classified as continuing operations
Total short-term notes payable classified as continuing operations	3,726,308
Total long-term notes payable classified as continuing operations	(3,726,308)
Total long-term notes payable classified as continuing operations
Total long-term notes payable classified as continuing operations	$ 3,726,308

Note 6 - Convertible Notes (Det

Note 6 - Convertible Notes (Details Textual)	Dec. 16, 2020USD ($)	Jul. 14, 2020USD ($)	Apr. 22, 2020USD ($)	Dec. 16, 2019USD ($)$ / sharesshares	Nov. 27, 2019USD ($)$ / shares	Nov. 18, 2019USD ($)$ / sharesshares	Oct. 30, 2019USD ($)$ / sharesshares	Oct. 23, 2019USD ($)$ / shares	Aug. 01, 2019USD ($)$ / sharesshares	Jul. 12, 2019USD ($)$ / shares	May 28, 2019USD ($)$ / sharesshares	Apr. 23, 2019USD ($)$ / shares	Feb. 28, 2019USD ($)$ / shares	Dec. 31, 2020USD ($)$ / shares	Jul. 31, 2017USD ($)$ / shares	Mar. 31, 2017USD ($)$ / shares	Dec. 31, 2020USD ($)$ / shares	Dec. 31, 2019USD ($)	May 31, 2017USD ($)$ / sharesshares	Dec. 31, 2017USD ($)$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)	Mar. 31, 2020USD ($)	Dec. 18, 2020USD ($)$ / shares	Dec. 09, 2020USD ($)	Nov. 20, 2020USD ($)	Sep. 30, 2020USD ($)
Amortization of Debt Discount (Premium)																					$ 776,908	$ 698,615
Gain (Loss) on Extinguishment of Debt, Total																	$ 467,872	$ (92,796)			467,872	(216,954)
Interest Expense, Debt, Excluding Amortization																						93,931
Induced Conversion of Convertible Debt Expense																						127,059
Repayment of Iliad Note [Member] | Judicial Ruling [Member]
Debt Instrument, Debt Default, Interest Rate Penalty		15.00%
Litigation Settlement, Amount Awarded to Other Party		$ 3,264,594
Litigation Settlement, Amount Final Settlement																									$ 3,006,014	$ 3,006,014
Litigation Settlement, One Time Required Payment																									25,000
Litigation Settlement, Weekly Required Payment																									$ 25,000
Litigation Settlement, Payment	$ 3,006,014
Judgement Settlement Agreement [Member] | Judicial Ruling [Member]
Litigation Settlement, Expense																					25,000
Teco [Member]
Disposal Group, Including Discontinued Operation, Consideration														$ 4,000,000			4,000,000				4,000,000
Convertible Debt [Member]
Debt Instrument, Extended Amount														197,000			197,000				197,000
Interest Expense, Debt, Total																					191,191
Amortization of Debt Discount (Premium)																					143,273
Interest Payable														212,591			212,591				212,591
Debt Instrument, Debt Default, Amount														$ 1,060,000			$ 1,060,000				$ 1,060,000
Warrants Issued in March 2017 Convertible Note Offering [Member]
Debt Instrument, Convertible, Number of Warrants																4,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares																$ 0.60			$ 0.60
Warrants and Rights Outstanding, Term (Year)																3 years			3 years
Class of Warrant or Right, Issued (in shares) | shares																			8,000,000
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares) | shares																			1
Warrants Issued In March 2017 and July 2017 Convertible Note Offerings [Member]
Debt Instrument, Convertible, Number of Warrants															4,000
Class of Warrant or Right, Issued During Period (in shares) | shares																					788,000
Warrants Related to July 2017 Convertible Note Offering [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares															$ 0.65					$ 0.60
Warrants and Rights Outstanding, Term (Year)																				3 years
Class of Warrant or Right, Issued (in shares) | shares																				28,804,000
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares) | shares																				1
Warrants Issued in September 30, 2023, Convertible Note Offering [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares														$ 0.10			$ 0.10				$ 0.10
Warrants and Rights Outstanding, Term (Year)														3 years			3 years				3 years
Warrants and Rights Outstanding														$ 13,396			$ 13,396				$ 13,396
March And July 2017 Convertible Note Offering [Member] | Convertible Debt [Member]
Debt Instrument, Unamortized Discount, Total														46,886			46,886				46,886
Debt Instrument, Convertible, Beneficial Conversion Feature																					33,490
Interest Expense, Debt, Total																					6,114
Amortization of Debt Discount (Premium)																	3,134
Interest Payable														41,417			41,417				41,417
The 6 % Convertible Note Payable Dated December 31, 2023 [Member]
Debt Instrument, Interest Rate, Stated Percentage																								6.00%
Debt Instrument, Convertible, Conversion Price (in dollars per share) | $ / shares																								$ 0.05
Debt Instrument, Face Amount																											$ 150,000
Debt Instrument, Unamortized Discount, Total														$ 19,500			$ 19,500				19,500
Debt Instrument, Convertible, Beneficial Conversion Feature																					0
Interest Expense, Debt, Total																					514
Amortization of Debt Discount (Premium)																					194
Interest Expense, Debt, Excluding Amortization																					320
Debt Instrument, Aggregate Offering																								$ 500,000
Proceeds from Debt, Net of Issuance Costs																					130,500
Convertible Notes Payable [Member]
Debt Instrument, Convertible, Beneficial Conversion Feature																					$ 196,886	$ 829,736
Convertible Notes Payable [Member] | March 2017 Convertible Note Offering [Member]
Debt Instrument, Face Amount Per Note																$ 1,000
Debt Instrument, Interest Rate, Stated Percentage																6.00%
Debt Instrument, Face Amount																			$ 2,000,000
Debt Instrument, Term (Year)																			3 years
Debt Instrument, Unamortized Discount, Total																			$ 1,933,693
Debt Instrument, Convertible, Beneficial Conversion Feature																			904,690
Debt Instrument, Convertible, Discount, Fair Value of Warrants																			$ 1,029,003
Convertible Notes Payable [Member] | March 2017 Convertible Note Offering [Member] | Common Stock [Member]
Debt Instrument, Convertible, Number of Equity Instruments																4,000			8,000,000
Debt Instrument, Convertible, Conversion Price (in dollars per share) | $ / shares																$ 0.25
Convertible Notes Payable [Member] | July 2017 Convertible Note Offering [Member]
Debt Instrument, Face Amount Per Note															$ 1,000
Debt Instrument, Face Amount																				$ 7,201,000
Debt Instrument, Term (Year)															3 years					3 years
Debt Instrument, Unamortized Discount, Total																				$ 7,092,796
Debt Instrument, Convertible, Beneficial Conversion Feature																				3,142,605
Debt Instrument, Convertible, Discount, Fair Value of Warrants																				$ 3,950,191
Convertible Notes Payable [Member] | July 2017 Convertible Note Offering [Member] | Common Stock [Member]
Debt Instrument, Convertible, Number of Equity Instruments															4,000					28,804,000
Debt Instrument, Convertible, Conversion Price (in dollars per share) | $ / shares															$ 0.25
Convertible Notes Payable [Member] | March And July 2017 Convertible Note Offering [Member]
Debt Instrument, Convertible, Conversion Price (in dollars per share) | $ / shares														$ 0.10			$ 0.10				$ 0.10
Debt Instrument, Extended Amount														$ 197,000			$ 197,000				$ 197,000
Convertible Notes Payable, Total														1,257,000			1,257,000				1,257,000
Convertible Notes Payable [Member] | The 8% Convertible Promissory Note Dated April 23, 2019 [Member]
Debt Instrument, Interest Rate, Stated Percentage												8.00%
Debt Instrument, Convertible, Conversion Price (in dollars per share) | $ / shares						$ 0.0375	$ 0.06					$ 0.17
Debt Instrument, Face Amount												$ 2,765,000
Debt Instrument, Unamortized Discount, Total												265,000
Interest Expense, Debt, Total														209,292							379,956
Amortization of Debt Discount (Premium)																					29,831
Debt Conversion, Original Debt, Amount						$ 50,000	$ 75,000																$ 125,000
Debt Conversion, Converted Instrument, Shares Issued (in shares) | shares						1,333,333	1,250,000
Gain (Loss) on Extinguishment of Debt, Total																					467,872
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net, Total												440,000
Payments for Brokerage Fees												$ 175,000
Induced Conversion of Convertible Debt Expense							$ 64,706
Debt Instrument, Debt Default, Interest Rate Penalty			10.00%
Debt Instrument, Debt Default, Interest Expense			$ 9,559
Debt Instrument, Debt Default, Principal Expense			$ 276,500
Debt Instrument, Debt Default, Increase in Principal Amount, Percent			10.00%
Interest Expense, Debt, Pre-judgment Interest																					140,833
Convertible Notes Payable [Member] | The 8% Convertible Promissory Note Dated April 23, 2019 [Member] | Judicial Ruling [Member]
Litigation Settlement, Amount Awarded to Other Party																					3,264,594
Litigation Settlement, Amount Including Interest Expense														3,473,886			3,473,886				3,473,886
Promissory Note [Member]
Debt Instrument, Face Amount														4,211,308			4,211,308				4,211,308
Short-term Debt, Total														4,211,308			4,211,308				4,211,308
Promissory Note [Member] | July 2017 Convertible Note Offering [Member]
Debt Instrument, Interest Rate, Stated Percentage															6.00%
Senior Secured Convertible Promissory Note [Member] | The 8% Senior Secured Convertible Promissory Note Dated February 28, 2019 [Member]
Debt Instrument, Interest Rate, Stated Percentage					8.00%					8.00%	8.00%		8.00%
Debt Instrument, Face Amount													$ 1,500,000
Debt Instrument, Unamortized Discount, Total									$ 9,579		$ 17,225			0			0				0
Debt Instrument, Convertible, Beneficial Conversion Feature								$ 92,796		$ 133,806			$ 176,471
Interest Expense, Debt, Total				$ 584,842																	477,500
Amortization of Debt Discount (Premium)				57,551																	409,481
Debt Conversion, Original Debt, Amount				120,000					110,000		170,000
Debt Instrument, Increase (Decrease), Net, Total				(62,449)	$ 30,000				(100,421)	100,000	(152,775)
Short-term Debt, Total				1,271,863	1,361,863			$ 1,269,067	$ 1,361,863	1,338,057	$ 1,330,000
Proceeds from Related Party Debt										100,000
Debt Instrument, Increase, Accrued Interest										41,863
Gain (Loss) on Extinguishment of Debt, Total					$ 0					$ (124,158)													$ (92,796)
Long-term Debt, Gross				$ 687,021										1,271,863			1,271,863				1,271,863
Interest Expense, Debt, Excluding Amortization																					68,019
Long Term Debt Including Interest														$ 1,416,857			$ 1,416,857				$ 1,416,857
Senior Secured Convertible Promissory Note [Member] | The 8% Senior Secured Convertible Promissory Note Dated February 28, 2019 [Member] | GB Sciences, Nevada, LLC [Member] | Collateral Pledged [Member]
Noncontrolling Interest, Ownership Percentage by Parent													100.00%
Senior Secured Convertible Promissory Note [Member] | The 8% Senior Secured Convertible Promissory Note Dated February 28, 2019 [Member] | Common Stock [Member]
Debt Instrument, Convertible, Number of Equity Instruments													8,823,529
Debt Instrument, Convertible, Conversion Price (in dollars per share) | $ / shares				$ 0.04	$ 0.04			$ 0.08	$ 0.11	$ 0.11	$ 0.17		$ 0.17
Debt Conversion, Converted Instrument, Shares Issued (in shares) | shares				3,000,000					1,000,000		1,000,000

Note 7 - Capital Transactions (

Note 7 - Capital Transactions (Details Textual) - USD ($)	Dec. 15, 2020	Dec. 07, 2020	Nov. 16, 2020	Dec. 31, 2020	Dec. 31, 2019	Apr. 01, 2020
Proceeds from Warrant Exercises				$ 249,807	$ 1,069,975
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance (in shares)				18,916,334
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance (in dollars per share)				$ 0.19
Convertible Debt [Member]
Debt Instrument, Extended Amount				$ 197,000
Convertible Notes Payable [Member] | March And July 2017 Convertible Note Offering [Member]
Debt Instrument, Extension Period (Year)				3 years
Debt Instrument, Extended Amount				$ 197,000
Share-based Payment Arrangement, Option [Member]
Share-based Payment Arrangement, Expense	$ 51,050
Scientist and Researcher [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)				3,500,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)				$ 0.05
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Fair Value				$ 168,000
Scientist and Researcher [Member] | Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)				10 years
Former Director [Member]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)			$ 0.03
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance (in shares)			450,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period Before Modification, Fair Value			$ 4,950
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period After Modification, Fair Value			11,250
Share-based Payment Arrangement, Expense			$ 6,300
Employees and Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	3,250,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)	$ 0.05
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Fair Value				$ 156,000
Share-based Payment Arrangement, Expense				58,500
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount				$ 97,500
Employees and Directors [Member] | Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)	10 years
Employees and Directors [Member] | Share-based Payment Arrangement, Option [Member] | Share-based Payment Arrangement, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	33.33%
Employees and Directors [Member] | Share-based Payment Arrangement, Option [Member] | Share-based Payment Arrangement, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	33.33%
Employees and Directors [Member] | Share-based Payment Arrangement, Option [Member] | Share-based Payment Arrangement, Tranche Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	33.33%
Current Employees [Member]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)	$ 0.05
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance (in shares)	6,050,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period Before Modification, Fair Value	$ 199,600
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period After Modification, Fair Value	$ 250,650
Warrants Issued to Investors in Private Placements [Member]
Class of Warrant or Right, Exercises in Period (in shares)				8,277,851
Proceeds from Warrant Exercises				$ 224,824
Brokerage Fees for Issuance of Common Stock and Warrants				$ 24,983
Warrants Issued to Investors in Private Placements [Member] | Minimum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)						$ 0.03
Warrants Issued to Investors in Private Placements [Member] | Maximum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)						$ 0.05
Convertible Warrant [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)				$ 0.10
Class of Warrant or Right, Issued During Period (in shares)				788,000
Class of Warrant or Right, Extension Period of Securities Called by Warrants or Rights (Year)				3 years
Warrants and Rights Outstanding				$ 13,396
Employees and Director Warrants [Member] | Employees and Directors [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)		$ 0.04
Warrants and Rights Outstanding		$ 133,000
Share-based Payment Arrangement, Expense		$ 133,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)		3,500,000
Warrants and Rights Outstanding, Term (Year)		10 years
Warrants [Member]
Class of Warrant or Right, Outstanding (in shares)				67,074,495
Warrants [Member] | Minimum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)				$ 0.08
Warrants [Member] | Maximum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)				$ 1

Note 8 - Commitments and Cont_2

Note 8 - Commitments and Contingencies (Details Textual)	Dec. 16, 2020USD ($)	Sep. 17, 2020USD ($)	Aug. 24, 2020USD ($)	Jul. 14, 2020USD ($)	Apr. 22, 2020USD ($)	Sep. 18, 2017USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2020USD ($)
Repayment of Iliad Note [Member] | Judicial Ruling [Member]
Litigation Settlement, Amount Awarded to Other Party				$ 3,264,594
Litigation Settlement, Payment	$ 3,006,014
Payment of Services Provided by Contractor [Member] | Pending Litigation [Member]
Loss Contingency, Damages Sought, Value					$ 73,050
Payment of Services Provided by Contractor [Member] | Settled Litigation [Member]
Payments for Legal Settlements		$ 25,000
Reduction in Cost Basis of Fixed Asset Related to Litigation		$ 48,050
Agreement With Louisiana State University AgCenter [Member]
Term of Agreement (Year)						5 years	3 years
Option to Renew Agreement, Amount						2
Term of Agreement, Renewal (Year)						5 years
Research and Development Expense, Total						$ 500,000	$ 250,000	$ 750,000
Annual Research Contributions			$ 250,000

Note 9 - Related Party Transa_2

Note 9 - Related Party Transactions (Details Textual) - USD ($)	Nov. 16, 2020	Dec. 31, 2020	Mar. 31, 2020
Notes Payable, Related Parties, Current			$ 151,923
Leslie Bocskor [Member]
Due to Related Parties, Total	$ 60,411	55,411
Related Party Transaction, Monthly Installments, Amount	5,000
Leslie Bocskor [Member] | Unpaid Severance Compensation [Member]
Related Party Transaction, Expenses from Transactions with Related Party	$ 20,000
John Davis [Member]
Notes Payable, Related Parties, Current		151,923
Officers and Directors [Member]
Due to Related Parties, Total		$ 276,484

Note 10 - Sale of Membership _2

Note 10 - Sale of Membership Interests in GB Sciences Louisiana, LLC (Details Textual) - USD ($)	Dec. 16, 2020	Dec. 08, 2020	Oct. 29, 2020	Nov. 15, 2019	Sep. 30, 2020	Aug. 31, 2020	Oct. 15, 2020	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2020	Aug. 24, 2020	Aug. 23, 2020
Repayments of Related Party Debt								$ 151,923
Wellcana Group, LLC [Member] | GB Sciences Louisiana, LLC [Member]
Proceeds from Divestiture of Businesses				$ 8,000,000
Earnout Payments				$ 8,000,000
Proceeds from Collection of Notes Receivable and Liabilities Forgiveness							$ 5,224,423
Repayments of Related Party Debt						$ 151,923	151,923
Debt Instrument, Decrease, Forgiveness					$ 172,500		172,500
Proceeds from Collection of Notes Receivable	$ 4,150,000				$ 550,000	$ 550,000	4,900,000
Note Receivable Satisfied							8,000,000
Annual Research Contribution Commitment to LSU Assumed by Counter Party							250,000
Notes Receivable, Net, Scheduled Payments											$ 500,000	$ 750,000
Financing Receivable, after Allowance for Credit Loss, Total								$ 4,350,000		$ 5,224,423
Gain (Loss) on Modification of Note Receivable										$ (1,895,434)
Notes Receivable, Not Yet Collectible							$ 4,350,000
Notes Receivable, Due Date Extended		$ 4,350,000
Notes Receivable, Amount for Which Proof of Funds is Required		4,350,000
Notes Receivable, Escrow Deposit Required of Other Party		250,000
Notes Receivable, Escrow Payment Received			$ 250,000
Notes Receivable, Escrow Payment Not Yet Received		250,000
Notes Receivable, Retained Amount Not Offset Against Full Balance		$ 50,000
Wellcana Group, LLC [Member] | GB Sciences Louisiana, LLC, Sale of Equity [Member]
Sale of Stock, Percentage of Ownership				50.01%

Note 11 - Sale of Membership _2

Note 11 - Sale of Membership Interests in Nevada Subsidiaries (Details Textual)

Dec. 29, 2020USD ($)

Mar. 24, 2020USD ($)

Nov. 27, 2019USD ($)

Nov. 15, 2019USD ($)

Dec. 31, 2020USD ($)

Dec. 31, 2019USD ($)

Dec. 31, 2020USD ($)

Dec. 31, 2020USD ($)

Dec. 31, 2019USD ($)

Dec. 31, 2020USD ($)

Jul. 24, 2020USD ($)

Oct. 23, 2017

Proceeds from Lines of Credit, Total

$ 375,000

Gain (Loss) on Amendment to Line of Credit

$ (650,000)

(650,000)

Proceeds from Sale and Collection of Notes Receivable, Total

5,051,923

The July 24 Note [Member]

Financing Receivable, after Allowance for Credit Loss, Total

$ 1,025,000

Gain (Loss) on Amendment to Line of Credit

(650,000)

Teco [Member]

Management Fees Accrued

850,000

$ 850,000

850,000

$ 850,000

Proceeds from Sale and Collection of Notes Receivable, Total

$ 4,000,000

Notes Receivable Term (Year)

3 years

Teco [Member]

Sale of Stock, Percentage of Ownership

100.00%

Proceeds from Divestiture of Businesses

$ 4,000,000

Financing Receivable, after Allowance for Credit Loss, Total

$ 4,000,000

Notes Receivable, Interest Rate

8.00%

Notes Receivable, Term of Monthly Installments (Month)

3 years

Teco [Member] | July 24 Note [Member]

Financing Receivable, after Allowance for Credit Loss, Total

3,025,000

Increase (Decrease) in Notes Receivable, Current

(975,000)

Note Receivable, Maximum Allowed Prepayments On Note

325,000

Teco [Member] | The July 24 Note [Member]

Financing Receivable, after Allowance for Credit Loss, Total

3,025,000

$ 1,025,000

1,025,000

$ 1,025,000

1,025,000

Increase (Decrease) in Notes Receivable, Current

975,000

Gain (Loss) on Amendment to Line of Credit

$ (650,000)

Line of Credit [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 470,000

Proceeds from Lines of Credit, Total

$ 485,000

Teco Note [Member] | Line of Credit [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 470,000

Debt Instrument, Interest Rate, Stated Percentage

8.00%

The July 24 Note [Member]

Debt Instrument, Interest Rate, Stated Percentage

8.00%

The July 24 Note [Member] | Teco [Member]

Financing Receivable, after Allowance for Credit Loss, Total

$ 4,000,000

Debt Instrument, Forgiveness, Ratio of Notes Receivable Amount Reduced to the Debt Balance Outstanding

3

The July 24 Note [Member] | Secured Debt [Member] | AJE Management, LLC [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 500,000

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Proceeds from Lines of Credit, Total

$ 375,000

July 24 Note [Member] | Teco [Member]

Financing Receivable, after Allowance for Credit Loss, Total

$ 4,000,000

Debt Instrument, Forgiveness, Ratio of Notes Receivable Amount Reduced to the Debt Balance Outstanding

3

The 0% Note Payable Dated October 23, 2017 [Member] | Promissory Note [Member]

Debt Instrument, Interest Rate, Stated Percentage

0.00%

0.00%

Teco [Member]

Sale of Stock, Percentage of Ownership

75.00%

Sale of Stock, Consideration Received on Transaction

$ 3,000,000

Sale of Stock, Additional Earn-out Payments

$ 3,000,000

GB Sciences Nopah, LLC [Member]

Sale of Stock, Percentage of Ownership

100.00%

Sale of Stock, Consideration Received on Transaction

$ 300,000

GB Sciences Nopah, LLC [Member] | The 0% Note Payable Dated October 23, 2017 [Member] | Promissory Note [Member]

Sale of Stock, Consideration to Be Received By Means of Debt Reduction

$ 300,000

Note 12 - Subsequent Events (De

Note 12 - Subsequent Events (Details Textual) - USD ($)	Jan. 31, 2021	Jan. 02, 2021	Jan. 04, 2020
Ksenia Griswold [Member]
Related Party Transaction, Expenses from Transactions with Related Party			$ 57,000
Subsequent Event [Member]
Class of Warrant or Right, Exercised During Period (in shares)	9,701,991
Class of Warrant or Right, Exercised During Period, Exercise Price (in dollars per share)	$ 0.03
Proceeds from Warrant Exercises, Net of Brokerage Fees	$ 261,938
Payments of Brokerage Fees in Connection With Warrants Exercised	$ 29,104
Subsequent Event [Member] | Ksenia Griswold [Member] | Unpaid Severance Compensation [Member]
Related Party Transaction, Amounts of Transaction		$ 57,000
Due to Related Parties, Total		$ 114,000