GB Sciences (GBLX) 10-Q 11 Feb 22 2022 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Dec. 31, 2021	Feb. 11, 2022
Document Information [Line Items]
Entity Central Index Key	0001165320
Entity Registrant Name	GB SCIENCES INC
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Dec. 31, 2021
Document Transition Report	false
Entity File Number	000-55462
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	59-3733133
Entity Address, Address Line One	3550 W. Teco Avenue
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89118
City Area Code	866
Local Phone Number	721-0297
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		317,435,744

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Dec. 31, 2021	Mar. 31, 2021
Cash and cash equivalents	$ 1,504,330	$ 793,040
Prepaid expenses and other current assets	112,347	256,251
Current assets from discontinued operations	0	2,494,564
TOTAL CURRENT ASSETS	1,616,677	3,543,855
Property and equipment, net	0	25,022
Intangible assets, net of accumulated amortization of $87,137 and $43,096 at December 31, 2021 and March 31, 2021, respectively	2,133,607	1,706,762
Note receivable	3,025,000	0
Long term assets from discontinued operations	0	5,530,415
TOTAL ASSETS	6,775,284	10,806,054
CURRENT LIABILITIES:
Accounts payable	1,735,905	1,412,459
Accrued interest	370,038	493,741
Accrued liabilities	102,774	957,946
Notes and convertible notes payable and line of credit, net of unamortized discount of $116,704 and $296,504 at December 31, 2021 and March 31, 2021, respectively	1,508,568	3,594,804
Indebtedness to related parties	84,913	84,913
Income taxes payable from discontinued operations	836,740	761,509
Current liabilities from discontinued operations exclusive of income taxes	0	1,293,076
TOTAL CURRENT LIABILITIES	4,638,938	8,598,448
Convertible notes payable, net of unamortized discount of $113,252 and $154,590 at December 31, 2021 and March 31, 2021, respectively	333,648	292,410
Long term liabilities from discontinued operations	0	3,389,124
TOTAL LIABILITIES	4,972,586	12,279,982
Commitments and contingencies (Note 7)
STOCKHOLDERS' EQUITY/(DEFICIT):
Common Stock, $0.0001 par value, 600,000,000 shares authorized, 317,435,744 and 315,340,411 outstanding at December 31, 2021 and March 31, 2021, respectively	31,744	31,534
Additional paid-in capital	102,682,938	102,380,770
Accumulated deficit	(100,911,984)	(103,886,232)
TOTAL STOCKHOLDERS' EQUITY/(DEFICIT)	1,802,698	(1,473,928)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 6,775,284	$ 10,806,054

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($)	Dec. 31, 2021	Mar. 31, 2021
Intangible assets, accumulated amortization	$ 87,137	$ 43,096
Unamortized discount, current	116,704	296,504
Unamortized discount, noncurrent	$ 113,252	$ 154,590
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 outstanding (in shares)	317,435,744	315,340,411

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020
Sales revenue	$ 0	$ 0	$ 0	$ 0
Cost of goods sold	0	0	0	0
Gross profit	0	0	0	0
General and administrative expenses	512,788	670,311	1,417,738	1,677,482
LOSS FROM OPERATIONS	(512,788)	(670,311)	(1,417,738)	(1,677,482)
OTHER INCOME/(EXPENSE)
Interest expense	(159,478)	(167,120)	(319,976)	(1,249,994)
Gain on extinguishment	0	467,872	0	467,872
Gain on deconsolidation	5,206,208	0	5,206,208	0
Gain on settlement of accounts payable	0	372,415	0	372,415
Loss on amendment to line of credit	0	(650,000)	0	(650,000)
Debt default penalty	0	0	0	(286,059)
Other income/(expense)	(15,639)	17,523	(6,639)	14,149
Total other income/(expense)	5,031,091	40,690	4,879,593	(1,331,617)
INCOME/(LOSS) BEFORE INCOME TAXES	4,518,303	(629,621)	3,461,855	(3,009,099)
Income tax expense	0	0	0	0
INCOME/(LOSS) FROM CONTINUING OPERATIONS	4,518,303	(629,621)	3,461,855	(3,009,099)
Income/(loss) from discontinued operations	(192,766)	35,637	(324,590)	(237,043)
Net income (loss)	4,325,537	(593,984)	3,137,265	(3,246,142)
Net income/(loss) attributable to common stockholders of GB Sciences, Inc. - basic
Continuing operations, basic	(4,518,303)	629,621	(3,461,855)	3,009,099
Discontinued operations, basic	192,766	(35,637)	324,590	237,043
Net income (loss) available to common stockholders, basic	4,325,537	(593,984)	3,137,265	(3,246,142)
Net income/(loss) attributable to common stockholders of GB Sciences, Inc. - diluted
Continuing operations, diluted	4,358,861	(629,621)	3,347,016	(3,009,099)
Discontinued operations, diluted	(192,766)	35,637	(324,590)	(237,043)
Net income (loss) available to common stockholders, diluted	$ 4,166,095	$ (593,984)	$ 3,022,426	$ (3,246,142)
Net income/(loss) per common share – basic
Continuing operations, per basic share (in dollars per share)	$ 0.01	$ 0	$ 0.01	$ (0.01)
Discontinued operations, per basic share (in dollars per share)	0	0	0	0
Net income (loss) available to common stockholders, per basic share (in dollars per share)	0.01	0	0.01	(0.01)
Net income/(loss) per common share – diluted
Continuing operations, per diluted share (in dollars per share)	0.01	0	0.01	(0.01)
Discontinued operations, per diluted share (in dollars per share)	0	0	0	0
Net income (loss) available to common stockholders, per diluted share (in dollars per share)	$ 0.01	$ 0	$ 0.01	$ (0.01)
Weighted average common shares outstanding - basic (in shares)	317,435,744	280,967,623	316,853,591	280,119,116
Weighted average common shares outstanding - diluted (in shares)	342,320,490	280,967,623	343,464,913	280,119,116

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Mar. 31, 2021
OPERATING ACTIVITIES:
Net income/(loss)				$ 3,137,265	$ (3,246,142)
Loss from discontinued operations		$ (192,766)	$ 35,637	(324,590)	(237,043)
Net income/(loss) from continuing operations				3,461,855	(3,009,099)
Adjustments to reconcile net income/(loss) to net cash used in operating activities:
Depreciation and amortization				53,424	30,097
Stock-based compensation and warrant modification expense				54,167	248,850
Amortization of debt discount and beneficial conversion feature				227,537	776,908
Gain on deconsolidation	$ (5,206,208)	(5,206,208)	0	(5,206,208)	0
Gain on extinguishment		0	(467,872)	0	(467,872)
Loss on disposal				15,639	0
Gain on settlement of accounts payable		0	(372,415)	0	(372,415)
Loss on amendment to line of credit		0	650,000	0	650,000
Debt default penalty				0	286,059
Changes in operating assets and liabilities:
Prepaid expenses and other current assets				143,904	(21,449)
Accounts payable				899,415	20,961
Accrued expenses				(855,172)	319,407
Accrued interest				92,296	518,892
Indebtedness to related parties				0	(254,617)
Net cash used in operating activities of continuing operations				(1,113,143)	(1,274,278)
Net cash provided by/(used in) operating activities of discontinued operations				(87,772)	21,098
Net cash used in operating activities				(1,200,915)	(1,253,180)
INVESTING ACTIVITIES:
Proceeds from sale of Nevada subsidiaries				1,648,772	0
Acquisition of intangible assets				(100,000)	(326,000)
Proceeds from note receivable				0	5,051,923
Net cash provided by investing activities of continuing operations				1,548,772	4,725,923
Net cash provided by/(used in) investing activities of discontinued operations				1,567	(131,302)
Net cash provided by investing activities				1,550,339	4,594,621
FINANCING ACTIVITIES:
Gross proceeds from warrant exercises				62,660	249,807
Proceeds from convertible notes payable				50,000	300,000
Proceeds from line of credit				0	375,000
Principal payment on notes and convertible notes payable				0	(3,156,014)
Principal payment on note payable to related party				0	(151,923)
Fees for issuance of notes and convertible notes payable				0	(34,500)
Brokerage fees for issuance of common stock and warrants				0	(24,983)
Net cash provided by/(used in) financing activities of continuing operations				112,660	(2,442,613)
Net cash used in financing activities of discontinued operations				(103,387)	(129,237)
Net cash provided by/(used in) financing activities				9,273	(2,571,850)
Net change in cash and cash equivalents				358,697	769,591
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD				1,145,633	151,766	$ 151,766
CASH AND CASH EQUIVALENTS AT END OF PERIOD	1,504,330	1,504,330	921,357	1,504,330	921,357	$ 1,145,633
Less: cash and cash equivalents classified as discontinued operations	0	0	(150,293)	0	(150,293)
CASH AND CASH EQUIVALENTS AT END OF PERIOD FROM CONTINUING OPERATIONS	$ 1,504,330	$ 1,504,330	771,064	1,504,330	771,064
Cash paid for interest				0	241,014
Cash paid for income tax				0	0
Note receivable from sale of Nevada subsidiaries				3,025,000	0
Extinguishment of debt and accrued interest owed to the purchasers of Nevada subsidiaries and purchasers' affiliates				2,612,854	0
Extinguishment of accrued management fees payable to purchaser of Nevada subsidiaries				850,000	0
Depreciation capitalized in inventory (discontinued operations)				349,015	417,616
Patent drafting and filing costs capitalized in intangible assets				342,086	45,100
Accrued liabilities forgiven in connection with Wellcana letter agreement				0	172,500
Brokerage fees for convertible notes				6,500	0
Brokerage fees for warrant exercises				6,266	0
Stock options issued as compensation for drafting and filing patent applications			$ 63,000	28,800	168,000
Induced dividend from warrant exercises				163,017	17,263
Accrued interest capitalized in convertible note principal				0	223,094
Convertible Notes Payable [Member]
FINANCING ACTIVITIES:
Beneficial conversion feature on notes payable				$ 0	$ 196,886

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders' Equity/(Deficit) (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
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)
Adjustment to prior period warrant exercise (in shares)	8,277,851
Adjustment to prior period warrant exercise	$ 828	223,996		224,824
Share based compensation expense		191,500		191,500
Net income (loss)			(3,246,142)	(3,246,142)
Modification of employee options and warrants		57,350		57,350
Beneficial conversion feature on notes payable		196,886		196,886
Stock options issued as compensation for services				168,000
Stock options issued as compensation for services		168,000		168,000
Induced Dividend from Warrant Exercises		17,263	(17,263)
Beneficial conversion feature on notes payable		196,886		196,886
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)
Adjustment to prior period warrant exercise (in shares)	3,286,767
Adjustment to prior period warrant exercise	$ 328	88,415		88,743
Share based compensation expense		191,500		191,500
Net income (loss)			(593,984)	(593,984)
Modification of employee options and warrants		57,350		57,350
Beneficial conversion feature on notes payable		46,886		46,886
Stock options issued as compensation for services		63,000		63,000
Beneficial conversion feature on notes payable		46,886		46,886
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 Mar. 31, 2021	315,340,411
Balance at Mar. 31, 2021	$ 31,534	102,380,770	(103,886,232)	(1,473,928)
Adjustment to prior period warrant exercise (in shares)	2,095,333
Adjustment to prior period warrant exercise	$ 210	56,184		56,394
Share based compensation expense		54,167
Net income (loss)			3,137,265	3,137,265
Stock options issued as compensation for services				28,800
Stock options issued as compensation for services		28,800		28,800
Induced Dividend from Warrant Exercises		163,017	(163,017)
Balance (in shares) at Dec. 31, 2021	317,435,744
Balance at Dec. 31, 2021	$ 31,744	102,682,938	(100,911,984)	1,802,698
Balance (in shares) at Sep. 30, 2021	317,429,078
Balance at Sep. 30, 2021	$ 31,743	102,667,772	(105,237,521)	(2,538,006)
Adjustment to prior period warrant exercise (in shares)	6,666
Adjustment to prior period warrant exercise	$ 1	(1)
Share based compensation expense		15,167		15,167
Net income (loss)			4,325,537	4,325,537
Balance (in shares) at Dec. 31, 2021	317,435,744
Balance at Dec. 31, 2021	$ 31,744	$ 102,682,938	$ (100,911,984)	$ 1,802,698

Note 1 - Background and Signifi

Note 1 - Background and Significant Accounting Policies	9 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	Note 1 GB Sciences, Inc. (“the Company”, “GB Sciences”, “we”, “us”, or “our”) is a plant-based research and biopharmaceutical drug development company whose goal is to create patented formulations of plant-inspired, minimum essential mixtures for the prescription drug market that target a variety of medical conditions. The Company is engaged in the research and development of plant-based medicines and plans to produce plant-inspired, minimum essential mixtures 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-inspired medicines, with virtual operations in North America and Europe. GBSGB’s assets include a portfolio of intellectual property containing both proprietary plant-inspired formulations and our AI-enabled drug discovery platform, as well as critical research contracts and key supplier arrangements. GBSGB’s intellectual property covers a range of medical conditions and five first GBSGB’s intellectual property portfolio includes five fourteen seven ed 41 October 2021, Basis of Presentation The accompanying unaudited interim condensed consolidated financial statements of GB Sciences, Inc. 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, 2022. March 31, 2021 not 10 March 31, 2021 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 Use of Estimates The preparation of the consolidated 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, other loss contingencies, and impairment of long lived assets. 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 in order to conform to the current period presentation. In particular, income tax expense and income tax payable have been separated from the comparative period amounts to conform to the current period presentation as income taxes payable from discontinued operations, as the result of the sale of the Company's Nevada operations. The reclassifications had no Discontinued Operations See 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 December 31, 2021 Inventory We value our inventory at the lower of the actual cost of our inventory, as determined using the first first March 31, 2021, December 31, 2021 9 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 material revenue source was part of discontinued operations prior to the sale of the Nevada Subsidiaries (Note 9 606, may may one 606 not Income Taxes The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of events that have been included in financial statements or tax returns. Deferred tax items are reflected at the enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Due to the uncertainty regarding the success of future operations, management has valued the deferred tax asset allowance at 100% Because the Company previously operated in the State-licensed cannabis industry through its now-deconsolidated Nevada Subsidiaries, gross profits from those subsidiaries has is subject to the limitations of Internal Revenue Code Section 280E “280E” 280E, no may not 280E. Earnings and loss per Share The Company’s basic earnings and loss per share has been calculated using the weighted average number of common shares outstanding during the period. The Company had 131,059,194 and 131,866,787 potentially dilutive common shares at December 31, 2021 December 31, 2020 December 31, 2020 not three nine December 31, 2020, December 31, 2021, not three nine December 31, 2021, three nine December 31, 2021 For the Three Months Ended December 31, 2021 Diluted EPS Computation Income (Numerator) Shares (Denominator) Per-Share Amount Net income from continuing operations available to common stockholders $ 4,518,303 Plus: Income impact of assumed conversions Interest expense on convertible notes payable (159,442 ) Effect of assumed conversions (159,442 ) Income from continuing operations plus assumed conversions 4,358,861 Net loss from discontinued operations available to common stockholders (192,766 ) Net income available to common stockholders $ 4,166,095 Weighted-average common shares outstanding 317,435,744 Plus: incremental shares from assumed conversions Warrants 6,174,746 Convertible notes payable 18,710,000 Dilutive potential common shares 24,884,746 Adjusted weighted-average shares 342,320,490 Diluted EPS Net income from continuing operations $ 4,358,861 342,320,490 $ 0.01 Net loss from discontinued operations $ (192,766 ) 342,320,490 $ (0.00 ) Net income $ 4,166,095 342,320,490 $ 0.01 Earnings and loss per Share (continued) For the Nine Months Ended December 31, 2021 Diluted EPS Computation Income (Numerator) Shares (Denominator) Per-Share Amount Net income from continuing operations available to common stockholders $ 3,461,855 Plus: Income impact of assumed conversions Interest expense on convertible notes payable (114,839 ) Effect of assumed conversions (114,839 ) Income from continuing operations plus assumed conversions 3,347,016 Net loss from discontinued operations available to common stockholders (324,590 ) Net income available to common stockholders $ 3,022,426 Weighted-average common shares outstanding 316,853,591 Plus: incremental shares from assumed conversions Warrants 7,695,439 Options 205,882 Convertible notes payable 18,710,000 Dilutive potential common shares 26,611,322 Adjusted weighted-average shares 343,464,913 Diluted EPS Net income from continuing operations $ 3,347,016 343,464,913 $ 0.01 Net loss from discontinued operations $ (324,590 ) 343,464,913 $ (0.00 ) Net income $ 3,022,426 343,464,913 $ 0.01 Recent Accounting Pronouncements Standards Not In May 2021, No. 2021 04, 2021 04 April 1, 2022. 2021 04 not On June 16, 2016, No. 2016 13, April 1, 2023. 2016 13 In June 2020, No. 2020 06, may April 1, 2024. 2020 06 All other newly issued accounting pronouncements have been deemed either immaterial or not

Note 2 - Going Concern

Note 2 - Going Concern	9 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	Note 2 The Company’s consolidated 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 $100,911,984 at December 31, 2021 December 31, 2021 March 31, 2021 nine December 31, 2021 nine December 31, 2020 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, it is possible that 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, 2021
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 Nevada, LLC, GB Sciences Las Vegas, LLC, and GB Sciences Nopah, LLC (the "Nevada Subsidiaries") in discontinued operations due to the sale of the Company's Nevada cultivation and extraction facilities. The assets and liabilities of the Nevada Subsidiaries were deconsolidated at December 31, 2021 9 The assets and liabilities associated with discontinued operations included in our condensed consolidated balance sheets as of December 31, 2021 March 31, 2021 December 31, 2021 March 31, 2021 Continuing Discontinued Total Continuing Discontinued Total ASSETS CURRENT ASSETS Cash $ 1,504,330 $ - $ 1,504,330 $ 793,040 $ 352,593 $ 1,145,633 Accounts receivable, net - - - - 400,175 400,175 Inventory, net - - - - 1,689,304 1,689,304 Prepaid and other current assets 112,347 - 112,347 256,251 52,492 308,743 TOTAL CURRENT ASSETS 1,616,677 - 1,616,677 1,049,291 2,494,564 3,543,855 Property and equipment, net - - - 25,022 4,876,247 4,901,269 Intangible assets, net 2,133,607 - 2,133,607 1,706,762 571,264 2,278,026 Note receivable 3,025,000 - 3,025,000 - - - Deposits and other noncurrent assets - - - - 82,904 82,904 TOTAL ASSETS $ 6,775,284 $ - $ 6,775,284 $ 2,781,075 $ 8,024,979 $ 10,806,054 LIABILITIES CURRENT LIABILITIES Accounts payable $ 1,735,905 $ - $ 1,735,905 $ 1,412,459 $ 509,477 $ 1,921,936 Accrued interest 370,038 - 370,038 493,741 49,211 542,952 Accrued expenses 102,774 - 102,774 957,946 105,421 1,063,367 Notes payable, net 1,508,568 - 1,508,568 3,594,804 485,000 4,079,804 Indebtedness to related parties 84,913 - 84,913 84,913 - 84,913 Income taxes payable - 836,740 836,740 - 761,509 761,509 Finance lease obligations, current - - - - 143,967 143,967 TOTAL CURRENT LIABILITIES 3,802,198 836,740 4,638,938 6,543,863 2,054,585 8,598,448 Convertible notes payable 333,648 - 333,648 292,410 - 292,410 Finance lease obligations, long term - - - - 3,389,124 3,389,124 TOTAL LIABILITIES $ 4,135,846 $ 836,740 $ 4,972,586 $ 6,836,273 $ 5,443,709 $ 12,279,982 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, 2021 2020 For the Three Months Ended December 31, 2021 2020 Continuing Discontinued Total Continuing Discontinued Total Sales revenue $ - $ 811,231 $ 811,231 $ - $ 1,015,464 $ 1,015,464 Cost of goods sold - (832,668 ) (832,668 ) - (596,362 ) (596,362 ) Gross profit/(loss) - (21,437 ) (21,437 ) - 419,102 419,102 General and administrative expenses 512,788 71,648 584,436 670,311 77,064 747,375 INCOME/(LOSS) FROM OPERATIONS (512,788 ) (93,085 ) (605,873 ) (670,311 ) 342,038 (328,273 ) OTHER INCOME/(EXPENSE) Interest expense (159,478 ) (99,681 ) (259,159 ) (167,120 ) (113,241 ) (280,361 ) Gain on extinguishment - - - 467,872 - 467,872 Gain on deconsolidation 5,206,208 - 5,206,208 - - - Gain on settlement of accounts payable - - - 372,415 15,972 388,387 Loss on amendment to line of credit - - - (650,000 ) - (650,000 ) Other income/(expense) (15,639 ) - (15,639 ) 17,523 (2,442 ) 15,081 Total other income/(expense) 5,031,091 (99,681 ) 4,931,410 40,690 (99,711 ) (59,021 ) INCOME/(LOSS) BEFORE INCOME TAXES 4,518,303 (192,766 ) 4,325,537 (629,621 ) 242,327 (387,294 ) Income tax expense - - - - (206,690 ) (206,690 ) NET INCOME/(LOSS) $ 4,518,303 $ (192,766 ) $ 4,325,537 $ (629,621 ) $ 35,637 $ (593,984 ) For the Nine Months Ended December 31, 2021 2020 Continuing Discontinued Total Continuing Discontinued Total Sales revenue $ - $ 3,369,812 $ 3,369,812 $ - $ 2,830,932 $ 2,830,932 Cost of goods sold - (3,072,622 ) (3,072,622 ) - (1,947,225 ) (1,947,225 ) Gross profit - 297,190 297,190 - 883,707 883,707 General and administrative expenses 1,417,738 264,515 1,682,253 1,677,482 447,885 2,125,367 INCOME/(LOSS) FROM OPERATIONS (1,417,738 ) 32,675 (1,385,063 ) (1,677,482 ) 435,822 (1,241,660 ) OTHER INCOME/(EXPENSE) Interest expense (319,976 ) (302,924 ) (622,900 ) (1,249,994 ) (374,383 ) (1,624,377 ) Gain on extinguishment - - - 467,872 - 467,872 Gain on deconsolidation 5,206,208 - 5,206,208 - - - Gain on settlement of accounts payable - - - 372,415 15,972 388,387 Loss on amendment to line of credit - - - (650,000 ) - (650,000 ) Debt default penalty - - - (286,059 ) - (286,059 ) Other income/(expense) (6,639 ) 20,890 14,251 14,149 (79,890 ) (65,741 ) Total other income/(expense) 4,879,593 (282,034 ) 4,597,559 (1,331,617 ) (438,301 ) (1,769,918 ) INCOME/(LOSS) BEFORE INCOME TAXES 3,461,855 (249,359 ) 3,212,496 (3,009,099 ) (2,479 ) (3,011,578 ) Income tax expense - (75,231 ) (75,231 ) - (234,564 ) (234,564 ) NET INCOME/(LOSS) $ 3,461,855 $ (324,590 ) $ 3,137,265 $ (3,009,099 ) $ (237,043 ) $ (3,246,142 ) 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 March 31, 2021 December 31, 2021 9 March 31, 2021 Raw materials $ 86,076 Work in progress 743,844 Finished goods 866,195 Subtotal 1,696,115 Allowance to reduce inventory to net realizable value (6,811 ) Total inventory, net $ 1,689,304 Discontinued Operations - Leases The Company evaluates all finance and operating leases, and they are measured on the balance sheet with a lease liability and right-of-use asset (“ROU”) at inception. 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. Lease terms include options to extend when it is reasonably certain that the option will be exercised. Leases with a term of 12 not The Company's only remaining lease commitment was a finance lease for the Nevada Subsidiaries, which is classified as discontinued operations in the Company's unaudited condensed consolidated balance sheet at March 31, 2021. December 31, 2025 December 31, 2030. Finance leases are included in property and equipment (long term assets from discontinued operations), finance lease obligations, short term (current liabilities from discontinued operations), and finance lease obligations, long term (long term liabilities from discontinued operations), on the balance sheet as of March 31, 2021. During the nine December 31, 2021 December 31, 2021 9 Discontinued Operations - 8% Line of Credit dated November 27, 2019 In connection with the Binding Letter of Intent dated November 27, 2019 ( 9 not December 29, 2020, no November 30, 2020. December 31, 2021 March 31, 2021

Note 4 - Notes Payable and Line

Note 4 - Notes Payable and Line of Credit	9 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 4 0% October 23, 2017 On October 23, 2017, one three January 1, 2018. On August 10, 2020, December 31, 2021 December 14, 2021 ( 9 July 31, 2021. 8% July 24, 2020 On July 24, 2020, "July 24 may 8% February 28, 2019. July 24 July 24 9 On December 29, 2020, three $325,000 July 24 July 24 one No November 30, 2020. not July 24 March 31, 2021. December 31, 2021 $325,000 March 31, 2021, December 31, 2021 no 9 Summary of Notes and Convertible Notes Payable As of December 31, 2021 As of December 31, 2021 Short-Term Notes Payable Face Value Discount Carrying Value 0% Note Payable dated October 23, 2017 (Note 4) $ 190,272 $ - $ 190,272 6% Convertible promissory notes payable (Note 5) 1,060,000 - 1,060,000 6% Convertible notes payable issued December 2020 through July 2021 (Note 5) 375,000 (116,704 ) 258,296 Total short-term notes payable 1,625,272 (116,704 ) 1,508,568 Long-Term Notes Payable 6% Convertible promissory notes payable due September 30, 2023 (Note 5) 197,000 (29,997 ) 167,003 6% Convertible notes payable due December 31, 2023 (Note 5) 250,000 (83,355 ) 166,645 Total long-term notes payable $ 447,000 $ (113,352 ) $ 333,648

Note 5 - Convertible Notes

Note 5 - Convertible Notes	9 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Convertible Debt [Text Block]	Note 5 March 2017 July 2017 In March 2017, third three March 2017 May 2017, three three In July 2017, third three July 2017 December 2017, three three During fiscal year 2018, December 31, 2021 All remaining unconverted notes from the March July 2017 March 31, 2021, $197,000 three September 30, 2023. 10% nine December 31, 2021 $197,000 December 31, 2021 Three convertible notes totaling $1,060,000 held by the same investor are past maturity and are currently in default. The Company is negotiating the terms of an extension with the note holder. The notes do not nine December 31, 2021 no $1,060,000 December 31, 2021 8% Convertible Promissory Note dated February 28, 2019 On February 28, 2019, August 28, 2020, On December 29, 2020, November 30, 2020. December 31, 2021 Upon close of the Teco sale on December 31, 2021, 9 8% April 23, 2019 On April 23, 2019, April 22, 2020. During the year ended March 31, 2020, October 30, 2019, November 18, 2019, On April 22, 2020, 10% six September 30, 2020. On May 20, 2020, July 14, 2020, On November 20, 2020, December 8, 2020. December 8, 2020, December 9, 2020, not December 16, 2020, December 18, 2020, no December 2020 $625,000 6% On December 18, 2020, 19 three January 31, 2021 July 1, 2022, December 2023. nine December 31, 2021 December 31, 2021 At December 31, 2021 nine December 31, 2021

Note 6 - Capital Transactions

Note 6 - Capital Transactions	9 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	Note 6 Sale of Common Stock and Exercise of Warrants On April 1, 2020, $.05 July 18, 2021, September 30, 2021 three nine December 31, 2021 During the nine December 31, 2021 ten six During the nine December 31, 2021 December 31, 2021

Note 7 - Commitments and Contin

Note 7 - Commitments and Contingencies	9 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 7 On April 22, 2020, May 20, 2020, July 14, 2020, December 16, 2020 5 On April 22, 2020, September 17, 2020, From time to time, the Company may not

Note 8 - Related Party Transact

Note 8 - Related Party Transactions	9 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 8 As of December 31, 2021

Note 9 - Sale of Membership Int

Note 9 - Sale of Membership Interests in Nevada Subsidiaries	9 Months Ended
	Dec. 31, 2021
Nevada Subsidiaries [Member]
Notes to Financial Statements
Noncontrolling Interest Disclosure [Text Block]	Note 9 On March 24, 2020, On August 10, 2020, 483 October 23, 2017 ( 4 The closing of the Teco and Nopah sales was contingent upon the successful transfer of the Nevada cultivation and production licenses. On December 14, 2021, December 31, 2021. As consideration for the membership interests, the Company received cash payments of $1,648,772 (including $400,000 in advance payments received during the nine December 31, 2021), first March 31, 2023, December 31, 2024. As the result of sale of the Nevada Subsidiaries, the Company recorded a gain on deconsolidation of $5,206,208, calculated as follows: December 31, 2021 Cash payments received, including advancements of $ 400,000 $ 1,648,772 8% Note Receivable due December 31, 2024 3,025,000 Extinguishment of debt and accrued interest due to purchasers and purchasers' affiliates 2,612,854 Extinguishment of accrued management fees due to purchaser 850,000 Total consideration 8,136,626 Carrying amount of assets 7,130,159 Carrying amount of liabilities (4,199,741 ) Net assets deconsolidated 2,930,418 GAIN ON DECONSOLIDATION $ 5,206,208 As the result of the sale, the income, assets, and cash flows of GB Sciences Nevada, LLC, GB Sciences Las Vegas, LLC, and GB Sciences Nopah, LLC have been reclassified as discontinued operations for all periods presented in the Company's consolidated financial statements prior to the sale.

Note 10 - Subsequent Events

Note 10 - Subsequent Events	9 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Subsequent Events [Text Block]	Note 10 On January 14, 2022, 2017 5 On January 20, 2022,

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Dec. 31, 2021
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. 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, 2022. March 31, 2021 not 10 March 31, 2021
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
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of the consolidated 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, other loss contingencies, and impairment of long lived assets. 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 in order to conform to the current period presentation. In particular, income tax expense and income tax payable have been separated from the comparative period amounts to conform to the current period presentation as income taxes payable from discontinued operations, as the result of the sale of the Company's Nevada operations. The reclassifications had no
Discontinued Operations, Policy [Policy Text Block]	Discontinued Operations See 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 December 31, 2021
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 March 31, 2021, December 31, 2021 9
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 material revenue source was part of discontinued operations prior to the sale of the Nevada Subsidiaries (Note 9 606, may may one 606 not
Income Tax, Policy [Policy Text Block]	Income Taxes The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of events that have been included in financial statements or tax returns. Deferred tax items are reflected at the enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Due to the uncertainty regarding the success of future operations, management has valued the deferred tax asset allowance at 100% Because the Company previously operated in the State-licensed cannabis industry through its now-deconsolidated Nevada Subsidiaries, gross profits from those subsidiaries has is subject to the limitations of Internal Revenue Code Section 280E “280E” 280E, no may not 280E.
Earnings Per Share, Policy [Policy Text Block]	Earnings and loss per Share The Company’s basic earnings and loss per share has been calculated using the weighted average number of common shares outstanding during the period. The Company had 131,059,194 and 131,866,787 potentially dilutive common shares at December 31, 2021 December 31, 2020 December 31, 2020 not three nine December 31, 2020, December 31, 2021, not three nine December 31, 2021, three nine December 31, 2021 For the Three Months Ended December 31, 2021 Diluted EPS Computation Income (Numerator) Shares (Denominator) Per-Share Amount Net income from continuing operations available to common stockholders $ 4,518,303 Plus: Income impact of assumed conversions Interest expense on convertible notes payable (159,442 ) Effect of assumed conversions (159,442 ) Income from continuing operations plus assumed conversions 4,358,861 Net loss from discontinued operations available to common stockholders (192,766 ) Net income available to common stockholders $ 4,166,095 Weighted-average common shares outstanding 317,435,744 Plus: incremental shares from assumed conversions Warrants 6,174,746 Convertible notes payable 18,710,000 Dilutive potential common shares 24,884,746 Adjusted weighted-average shares 342,320,490 Diluted EPS Net income from continuing operations $ 4,358,861 342,320,490 $ 0.01 Net loss from discontinued operations $ (192,766 ) 342,320,490 $ (0.00 ) Net income $ 4,166,095 342,320,490 $ 0.01 Earnings and loss per Share (continued) For the Nine Months Ended December 31, 2021 Diluted EPS Computation Income (Numerator) Shares (Denominator) Per-Share Amount Net income from continuing operations available to common stockholders $ 3,461,855 Plus: Income impact of assumed conversions Interest expense on convertible notes payable (114,839 ) Effect of assumed conversions (114,839 ) Income from continuing operations plus assumed conversions 3,347,016 Net loss from discontinued operations available to common stockholders (324,590 ) Net income available to common stockholders $ 3,022,426 Weighted-average common shares outstanding 316,853,591 Plus: incremental shares from assumed conversions Warrants 7,695,439 Options 205,882 Convertible notes payable 18,710,000 Dilutive potential common shares 26,611,322 Adjusted weighted-average shares 343,464,913 Diluted EPS Net income from continuing operations $ 3,347,016 343,464,913 $ 0.01 Net loss from discontinued operations $ (324,590 ) 343,464,913 $ (0.00 ) Net income $ 3,022,426 343,464,913 $ 0.01
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements Standards Not In May 2021, No. 2021 04, 2021 04 April 1, 2022. 2021 04 not On June 16, 2016, No. 2016 13, April 1, 2023. 2016 13 In June 2020, No. 2020 06, may April 1, 2024. 2020 06 All other newly issued accounting pronouncements have been deemed either immaterial or not

Note 1 - Background and Signi_2

Note 1 - Background and Significant Accounting Policies (Tables)	9 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Three Months Ended December 31, 2021 Diluted EPS Computation Income (Numerator) Shares (Denominator) Per-Share Amount Net income from continuing operations available to common stockholders $ 4,518,303 Plus: Income impact of assumed conversions Interest expense on convertible notes payable (159,442 ) Effect of assumed conversions (159,442 ) Income from continuing operations plus assumed conversions 4,358,861 Net loss from discontinued operations available to common stockholders (192,766 ) Net income available to common stockholders $ 4,166,095 Weighted-average common shares outstanding 317,435,744 Plus: incremental shares from assumed conversions Warrants 6,174,746 Convertible notes payable 18,710,000 Dilutive potential common shares 24,884,746 Adjusted weighted-average shares 342,320,490 Diluted EPS Net income from continuing operations $ 4,358,861 342,320,490 $ 0.01 Net loss from discontinued operations $ (192,766 ) 342,320,490 $ (0.00 ) Net income $ 4,166,095 342,320,490 $ 0.01 For the Nine Months Ended December 31, 2021 Diluted EPS Computation Income (Numerator) Shares (Denominator) Per-Share Amount Net income from continuing operations available to common stockholders $ 3,461,855 Plus: Income impact of assumed conversions Interest expense on convertible notes payable (114,839 ) Effect of assumed conversions (114,839 ) Income from continuing operations plus assumed conversions 3,347,016 Net loss from discontinued operations available to common stockholders (324,590 ) Net income available to common stockholders $ 3,022,426 Weighted-average common shares outstanding 316,853,591 Plus: incremental shares from assumed conversions Warrants 7,695,439 Options 205,882 Convertible notes payable 18,710,000 Dilutive potential common shares 26,611,322 Adjusted weighted-average shares 343,464,913 Diluted EPS Net income from continuing operations $ 3,347,016 343,464,913 $ 0.01 Net loss from discontinued operations $ (324,590 ) 343,464,913 $ (0.00 ) Net income $ 3,022,426 343,464,913 $ 0.01

Note 3 - Discontinued Operati_2

Note 3 - Discontinued Operations (Tables)	9 Months Ended
	Dec. 31, 2021
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	December 31, 2021 March 31, 2021 Continuing Discontinued Total Continuing Discontinued Total ASSETS CURRENT ASSETS Cash $ 1,504,330 $ - $ 1,504,330 $ 793,040 $ 352,593 $ 1,145,633 Accounts receivable, net - - - - 400,175 400,175 Inventory, net - - - - 1,689,304 1,689,304 Prepaid and other current assets 112,347 - 112,347 256,251 52,492 308,743 TOTAL CURRENT ASSETS 1,616,677 - 1,616,677 1,049,291 2,494,564 3,543,855 Property and equipment, net - - - 25,022 4,876,247 4,901,269 Intangible assets, net 2,133,607 - 2,133,607 1,706,762 571,264 2,278,026 Note receivable 3,025,000 - 3,025,000 - - - Deposits and other noncurrent assets - - - - 82,904 82,904 TOTAL ASSETS $ 6,775,284 $ - $ 6,775,284 $ 2,781,075 $ 8,024,979 $ 10,806,054 LIABILITIES CURRENT LIABILITIES Accounts payable $ 1,735,905 $ - $ 1,735,905 $ 1,412,459 $ 509,477 $ 1,921,936 Accrued interest 370,038 - 370,038 493,741 49,211 542,952 Accrued expenses 102,774 - 102,774 957,946 105,421 1,063,367 Notes payable, net 1,508,568 - 1,508,568 3,594,804 485,000 4,079,804 Indebtedness to related parties 84,913 - 84,913 84,913 - 84,913 Income taxes payable - 836,740 836,740 - 761,509 761,509 Finance lease obligations, current - - - - 143,967 143,967 TOTAL CURRENT LIABILITIES 3,802,198 836,740 4,638,938 6,543,863 2,054,585 8,598,448 Convertible notes payable 333,648 - 333,648 292,410 - 292,410 Finance lease obligations, long term - - - - 3,389,124 3,389,124 TOTAL LIABILITIES $ 4,135,846 $ 836,740 $ 4,972,586 $ 6,836,273 $ 5,443,709 $ 12,279,982 For the Three Months Ended December 31, 2021 2020 Continuing Discontinued Total Continuing Discontinued Total Sales revenue $ - $ 811,231 $ 811,231 $ - $ 1,015,464 $ 1,015,464 Cost of goods sold - (832,668 ) (832,668 ) - (596,362 ) (596,362 ) Gross profit/(loss) - (21,437 ) (21,437 ) - 419,102 419,102 General and administrative expenses 512,788 71,648 584,436 670,311 77,064 747,375 INCOME/(LOSS) FROM OPERATIONS (512,788 ) (93,085 ) (605,873 ) (670,311 ) 342,038 (328,273 ) OTHER INCOME/(EXPENSE) Interest expense (159,478 ) (99,681 ) (259,159 ) (167,120 ) (113,241 ) (280,361 ) Gain on extinguishment - - - 467,872 - 467,872 Gain on deconsolidation 5,206,208 - 5,206,208 - - - Gain on settlement of accounts payable - - - 372,415 15,972 388,387 Loss on amendment to line of credit - - - (650,000 ) - (650,000 ) Other income/(expense) (15,639 ) - (15,639 ) 17,523 (2,442 ) 15,081 Total other income/(expense) 5,031,091 (99,681 ) 4,931,410 40,690 (99,711 ) (59,021 ) INCOME/(LOSS) BEFORE INCOME TAXES 4,518,303 (192,766 ) 4,325,537 (629,621 ) 242,327 (387,294 ) Income tax expense - - - - (206,690 ) (206,690 ) NET INCOME/(LOSS) $ 4,518,303 $ (192,766 ) $ 4,325,537 $ (629,621 ) $ 35,637 $ (593,984 ) For the Nine Months Ended December 31, 2021 2020 Continuing Discontinued Total Continuing Discontinued Total Sales revenue $ - $ 3,369,812 $ 3,369,812 $ - $ 2,830,932 $ 2,830,932 Cost of goods sold - (3,072,622 ) (3,072,622 ) - (1,947,225 ) (1,947,225 ) Gross profit - 297,190 297,190 - 883,707 883,707 General and administrative expenses 1,417,738 264,515 1,682,253 1,677,482 447,885 2,125,367 INCOME/(LOSS) FROM OPERATIONS (1,417,738 ) 32,675 (1,385,063 ) (1,677,482 ) 435,822 (1,241,660 ) OTHER INCOME/(EXPENSE) Interest expense (319,976 ) (302,924 ) (622,900 ) (1,249,994 ) (374,383 ) (1,624,377 ) Gain on extinguishment - - - 467,872 - 467,872 Gain on deconsolidation 5,206,208 - 5,206,208 - - - Gain on settlement of accounts payable - - - 372,415 15,972 388,387 Loss on amendment to line of credit - - - (650,000 ) - (650,000 ) Debt default penalty - - - (286,059 ) - (286,059 ) Other income/(expense) (6,639 ) 20,890 14,251 14,149 (79,890 ) (65,741 ) Total other income/(expense) 4,879,593 (282,034 ) 4,597,559 (1,331,617 ) (438,301 ) (1,769,918 ) INCOME/(LOSS) BEFORE INCOME TAXES 3,461,855 (249,359 ) 3,212,496 (3,009,099 ) (2,479 ) (3,011,578 ) Income tax expense - (75,231 ) (75,231 ) - (234,564 ) (234,564 ) NET INCOME/(LOSS) $ 3,461,855 $ (324,590 ) $ 3,137,265 $ (3,009,099 ) $ (237,043 ) $ (3,246,142 )
Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]
Notes Tables
Schedule of Inventory, Current [Table Text Block]	March 31, 2021 Raw materials $ 86,076 Work in progress 743,844 Finished goods 866,195 Subtotal 1,696,115 Allowance to reduce inventory to net realizable value (6,811 ) Total inventory, net $ 1,689,304

Note 4 - Notes Payable and Li_2

Note 4 - Notes Payable and Line of Credit (Tables)	9 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Debt [Table Text Block]	As of December 31, 2021 Short-Term Notes Payable Face Value Discount Carrying Value 0% Note Payable dated October 23, 2017 (Note 4) $ 190,272 $ - $ 190,272 6% Convertible promissory notes payable (Note 5) 1,060,000 - 1,060,000 6% Convertible notes payable issued December 2020 through July 2021 (Note 5) 375,000 (116,704 ) 258,296 Total short-term notes payable 1,625,272 (116,704 ) 1,508,568 Long-Term Notes Payable 6% Convertible promissory notes payable due September 30, 2023 (Note 5) 197,000 (29,997 ) 167,003 6% Convertible notes payable due December 31, 2023 (Note 5) 250,000 (83,355 ) 166,645 Total long-term notes payable $ 447,000 $ (113,352 ) $ 333,648

Note 9 - Sale of Membership I_2

Note 9 - Sale of Membership Interests in Nevada Subsidiaries (Tables)	9 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Deconsolidation [Table Text Block]	December 31, 2021 Cash payments received, including advancements of $ 400,000 $ 1,648,772 8% Note Receivable due December 31, 2024 3,025,000 Extinguishment of debt and accrued interest due to purchasers and purchasers' affiliates 2,612,854 Extinguishment of accrued management fees due to purchaser 850,000 Total consideration 8,136,626 Carrying amount of assets 7,130,159 Carrying amount of liabilities (4,199,741 ) Net assets deconsolidated 2,930,418 GAIN ON DECONSOLIDATION $ 5,206,208

Note 1 - Background and Signi_3

Note 1 - Background and Significant Accounting Policies (Details Textual) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2021USD ($)shares	Dec. 31, 2020shares	Dec. 31, 2021USD ($)shares	Dec. 31, 2020shares
Impairment, Long-Lived Asset, Held-for-Use, Total			$ 0
Inventory, Net, Total	$ 0		$ 0
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares) | shares	106,174,448	131,059,194	104,447,872	131,866,787
Number of Operating Segments			1

Note 1 - Background and Signi_4

Note 1 - Background and Significant Accounting Policies - Computation of Diluted Earnings Per Share (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020
Net income from continuing operations available to common stockholders	$ 4,518,303	$ (629,621)	$ 3,461,855	$ (3,009,099)
Interest expense on convertible notes payable	159,442		114,839
Effect of assumed conversions	(159,442)		(114,839)
Continuing operations, diluted	4,358,861	(629,621)	3,347,016	(3,009,099)
Discontinued operations, diluted	(192,766)	35,637	(324,590)	(237,043)
Net income (loss) available to common stockholders, diluted	$ 4,166,095	$ (593,984)	$ 3,022,426	$ (3,246,142)
Weighted-average common shares outstanding (in shares)	317,435,744	280,967,623	316,853,591	280,119,116
Warrants (in shares)	6,174,746
Convertible notes payable (in shares)	18,710,000		18,710,000
Dilutive potential common shares (in shares)	24,884,746		26,611,322
Adjusted weighted-average shares (in shares)	342,320,490	280,967,623	343,464,913	280,119,116
Continuing operations, per diluted share (in dollars per share)	$ 0.01	$ 0	$ 0.01	$ (0.01)
Discontinued operations, per diluted share (in dollars per share)	0	0	0	0
Net income (loss) available to common stockholders, per diluted share (in dollars per share)	$ 0.01	$ 0	$ 0.01	$ (0.01)
Warrant [Member]
Warrants (in shares)			7,695,439
Share-based Payment Arrangement, Option [Member]
Warrants (in shares)			205,882

Note 2 - Going Concern (Details

Note 2 - Going Concern (Details Textual) - USD ($)	9 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Mar. 31, 2021
Retained Earnings (Accumulated Deficit), Ending Balance	$ (100,911,984)		$ (103,886,232)
Working Capital (Deficit)	(3,022,261)		(5,054,593)
Accrued Income Taxes, Current	836,740		761,509
Net Cash Provided by (Used in) Operating Activities, Total	(1,200,915)	$ (1,253,180)
Cash Provided by (Used in) Operating Activities, Discontinued Operations	(87,772)	21,098
Discontinued Operations [Member]
Working Capital (Deficit)			1,201,488
Accrued Income Taxes, Current	836,740		$ 761,509
Cash Provided by (Used in) Operating Activities, Discontinued Operations	$ (87,772)	$ 21,098

Note 3 - Discontinued Operati_3

Note 3 - Discontinued Operations (Details Textual) - USD ($)	9 Months Ended		25 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021	Mar. 31, 2021	Nov. 27, 2019
Inventory, Net, Total	$ 0		$ 0
Proceeds from Lines of Credit, Total	0	$ 375,000
Line of Credit [Member]
Debt Instrument, Interest Rate, Stated Percentage					8.00%
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
Long-term Line of Credit, Total	485,000		485,000
Interest Payable	49,211		49,211
Discontinued Operations [Member]
Inventory, Net, Total	0		$ 0	$ 1,689,304
Finance Lease Costs	417,820
Finance Lease, Interest Expense	301,796
Finance Lease, Right-of-Use Asset, Amortization	$ 116,024
Maximum [Member]
Lessee, Finance Lease, Discount Rate	11.50%		11.50%

Note 3 - Discontinued Operati_4

Note 3 - Discontinued Operations - Discontinued Operations (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Mar. 31, 2021
Cash	$ 1,504,330	$ 1,504,330		$ 1,504,330		$ 793,040
Inventory, net	0	0		0
Prepaid and other current assets	112,347	112,347		112,347		256,251
TOTAL CURRENT ASSETS	1,616,677	1,616,677		1,616,677		3,543,855
Property and equipment, net	0	0		0		25,022
Intangible assets, net	2,133,607	2,133,607		2,133,607		1,706,762
Financing Receivable, after Allowance for Credit Loss, Total	3,025,000	3,025,000		3,025,000		0
TOTAL ASSETS	6,775,284	6,775,284		6,775,284		10,806,054
Accounts payable	1,735,905	1,735,905		1,735,905		1,412,459
Accrued interest	370,038	370,038		370,038		493,741
Accrued expenses	102,774	102,774		102,774		957,946
Indebtedness to related parties	84,913	84,913		84,913		84,913
Income taxes payable	836,740	836,740		836,740		761,509
TOTAL CURRENT LIABILITIES	4,638,938	4,638,938		4,638,938		8,598,448
Convertible notes payable	333,648	333,648		333,648		292,410
TOTAL LIABILITIES	4,972,586	4,972,586		4,972,586		12,279,982
Sales revenue		0	$ 0	0	$ 0
Cost of goods sold		0	0	0	0
Gross profit		0	0	0	0
General and administrative expenses		512,788	670,311	1,417,738	1,677,482
Interest expense		(159,478)	(167,120)	(319,976)	(1,249,994)
Gain on extinguishment		0	467,872	0	467,872
Gain on deconsolidation	5,206,208	5,206,208	0	5,206,208	0
Gain on settlement of accounts payable		0	372,415	0	372,415
Loss on amendment to line of credit		0	(650,000)	0	(650,000)
Other income/(expense)		(15,639)	17,523	(6,639)	14,149
Total other income/(expense)		5,031,091	40,690	4,879,593	(1,331,617)
Income tax expense		0	0	0	0
NET INCOME/(LOSS)		(192,766)	35,637	(324,590)	(237,043)
Debt default penalty		0	0	0	(286,059)
INCOME/(LOSS) BEFORE INCOME TAXES		4,518,303	(629,621)	3,461,855	(3,009,099)
NET INCOME/(LOSS)				3,137,265	(3,246,142)
Continuing Operations [Member]
Cash	1,504,330	1,504,330		1,504,330		793,040
Accounts receivable, net	0	0		0		0
Inventory, net	0	0		0		0
Prepaid and other current assets	112,347	112,347		112,347		256,251
TOTAL CURRENT ASSETS	1,616,677	1,616,677		1,616,677		1,049,291
Property and equipment, net	0	0		0		25,022
Intangible assets, net	2,133,607	2,133,607		2,133,607		1,706,762
Financing Receivable, after Allowance for Credit Loss, Total	3,025,000	3,025,000		3,025,000		0
Deposits and other noncurrent assets	0	0		0		0
TOTAL ASSETS	6,775,284	6,775,284		6,775,284		2,781,075
Accounts payable	1,735,905	1,735,905		1,735,905		1,412,459
Accrued interest	370,038	370,038		370,038		493,741
Accrued expenses	102,774	102,774		102,774		957,946
Notes payable, net	1,508,568	1,508,568		1,508,568		3,594,804
Indebtedness to related parties	84,913	84,913		84,913		84,913
Income taxes payable	0	0		0		0
Finance lease obligations, current	0	0		0		0
TOTAL CURRENT LIABILITIES	3,802,198	3,802,198		3,802,198		6,543,863
Convertible notes payable	333,648	333,648		333,648		292,410
Finance lease obligations, long term	0	0		0		0
TOTAL LIABILITIES	4,135,846	4,135,846		4,135,846		6,836,273
Sales revenue		0	0	0	0
Cost of goods sold		0	0	0	0
Gross profit		0	0	0	0
General and administrative expenses		512,788	670,311	1,417,738	1,677,482
INCOME/(LOSS) FROM OPERATIONS		(512,788)	(670,311)	(1,417,738)	(1,677,482)
Interest expense		(159,478)	(167,120)	(319,976)	(1,249,994)
Gain on extinguishment		0	467,872	0	467,872
Gain on deconsolidation		5,206,208	0	5,206,208	0
Gain on settlement of accounts payable		0	372,415	0	372,415
Loss on amendment to line of credit		0	(650,000)	0	(650,000)
Other income/(expense)		(15,639)	17,523	(6,639)	14,149
Total other income/(expense)		5,031,091	40,690	4,879,593	(1,331,617)
INCOME/(LOSS) BEFORE INCOME TAXES		4,518,303	(629,621)
Income tax expense		0	0	0	0
NET INCOME/(LOSS)		4,518,303	(629,621)
Debt default penalty				0	(286,059)
INCOME/(LOSS) BEFORE INCOME TAXES				3,461,855	(3,009,099)
NET INCOME/(LOSS)				3,461,855	(3,009,099)
Discontinued Operations [Member]
Cash	0	0		0		352,593
Accounts receivable, net	0	0		0		400,175
Inventory, net	0	0		0		1,689,304
Prepaid and other current assets	0	0		0		52,492
TOTAL CURRENT ASSETS	0	0		0		2,494,564
Property and equipment, net	0	0		0		4,876,247
Intangible assets, net	0	0		0		571,264
Financing Receivable, after Allowance for Credit Loss, Total	0	0		0		0
Deposits and other noncurrent assets	0	0		0		82,904
TOTAL ASSETS	0	0		0		8,024,979
Accounts payable	0	0		0		509,477
Accrued interest	0	0		0		49,211
Accrued expenses	0	0		0		105,421
Notes payable, net	0	0		0		485,000
Indebtedness to related parties	0	0		0		0
Income taxes payable	836,740	836,740		836,740		761,509
Finance lease obligations, current	0	0		0		143,967
TOTAL CURRENT LIABILITIES	836,740	836,740		836,740		2,054,585
Convertible notes payable	0	0		0		0
Finance lease obligations, long term	0	0		0		3,389,124
TOTAL LIABILITIES	836,740	836,740		836,740		5,443,709
Sales revenue		811,231	1,015,464	3,369,812	2,830,932
Cost of goods sold		(832,668)	(596,362)	(3,072,622)	(1,947,225)
Gross profit		(21,437)	419,102	297,190	883,707
General and administrative expenses		71,648	77,064	264,515	447,885
INCOME/(LOSS) FROM OPERATIONS		(93,085)	342,038	32,675	435,822
Interest expense		(99,681)	(113,241)	(302,924)	(374,383)
Gain on extinguishment		0	0	0	0
Gain on deconsolidation		0	0	0	0
Gain on settlement of accounts payable		0	15,972	0	15,972
Loss on amendment to line of credit		0	0	0	0
Other income/(expense)		0	(2,442)	20,890	(79,890)
Total other income/(expense)		(99,681)	(99,711)	(282,034)	(438,301)
INCOME/(LOSS) BEFORE INCOME TAXES		(192,766)	242,327
Income tax expense		0	(206,690)	(75,231)	(234,564)
NET INCOME/(LOSS)		(192,766)	35,637
Debt default penalty				0	0
INCOME/(LOSS) BEFORE INCOME TAXES				(249,359)	(2,479)
NET INCOME/(LOSS)				(324,590)	(237,043)
Segment, Continuing and Discontinued Operations [Member]
Cash	1,504,330	1,504,330		1,504,330		1,145,633
Accounts receivable, net	0	0		0		400,175
Inventory, net	0	0		0		1,689,304
Prepaid and other current assets	112,347	112,347		112,347		308,743
TOTAL CURRENT ASSETS	1,616,677	1,616,677		1,616,677		3,543,855
Property and equipment, net	0	0		0		4,901,269
Intangible assets, net	2,133,607	2,133,607		2,133,607		2,278,026
Financing Receivable, after Allowance for Credit Loss, Total	3,025,000	3,025,000		3,025,000		0
Deposits and other noncurrent assets	0	0		0		82,904
TOTAL ASSETS	6,775,284	6,775,284		6,775,284		10,806,054
Accounts payable	1,735,905	1,735,905		1,735,905		1,921,936
Accrued interest	370,038	370,038		370,038		542,952
Accrued expenses	102,774	102,774		102,774		1,063,367
Notes payable, net	1,508,568	1,508,568		1,508,568		4,079,804
Indebtedness to related parties	84,913	84,913		84,913		84,913
Income taxes payable	836,740	836,740		836,740		761,509
Finance lease obligations, current	0	0		0		143,967
TOTAL CURRENT LIABILITIES	4,638,938	4,638,938		4,638,938		8,598,448
Convertible notes payable	333,648	333,648		333,648		292,410
Finance lease obligations, long term	0	0		0		3,389,124
TOTAL LIABILITIES	$ 4,972,586	4,972,586		4,972,586		$ 12,279,982
Sales revenue		811,231	1,015,464	3,369,812	2,830,932
Cost of goods sold		(832,668)	(596,362)	(3,072,622)	(1,947,225)
Gross profit		(21,437)	419,102	297,190	883,707
General and administrative expenses		584,436	747,375	1,682,253	2,125,367
INCOME/(LOSS) FROM OPERATIONS		(605,873)	(328,273)	(1,385,063)	(1,241,660)
Interest expense		(259,159)	(280,361)	(622,900)	(1,624,377)
Gain on extinguishment		0	467,872	0	467,872
Gain on deconsolidation		5,206,208	0	5,206,208	0
Gain on settlement of accounts payable		0	388,387	0	388,387
Loss on amendment to line of credit		0	(650,000)	0	(650,000)
Other income/(expense)		(15,639)	15,081	14,251	(65,741)
Total other income/(expense)		4,931,410	(59,021)	4,597,559	(1,769,918)
INCOME/(LOSS) BEFORE INCOME TAXES		4,325,537	(387,294)
Income tax expense		0	(206,690)	(75,231)	(234,564)
NET INCOME/(LOSS)		$ 4,325,537	$ (593,984)
Debt default penalty				0	(286,059)
INCOME/(LOSS) BEFORE INCOME TAXES				3,212,496	(3,011,578)
NET INCOME/(LOSS)				$ 3,137,265	$ (3,246,142)

Note 3 - Discontinued Operati_5

Note 3 - Discontinued Operations - Schedule of Inventory (Details)	Dec. 31, 2021USD ($)
Total inventory, net	$ 0
Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]
Raw materials	86,076
Work in progress	743,844
Finished goods	866,195
Subtotal	1,696,115
Allowance to reduce inventory to net realizable value	(6,811)
Total inventory, net	$ 1,689,304

Note 4 - Notes Payable and Li_3

Note 4 - Notes Payable and Line of Credit (Details Textual) - USD ($)	Dec. 31, 2021	Dec. 14, 2021	Dec. 29, 2020	Oct. 23, 2017	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Mar. 31, 2021	Aug. 10, 2020	Jul. 24, 2020
Financing Receivable, after Allowance for Credit Loss, Total	$ 3,025,000				$ 3,025,000		$ 3,025,000	$ 3,025,000		$ 0
Gain (Loss) on Amendment to Line of Credit					0	$ (650,000)		0	$ (650,000)
GB Sciences Nopah, LLC [Member]
Receivable with Imputed Interest, Effective Yield (Interest Rate)							8.00%
Extinguishment of Debt, Amount							$ 3,588,540
Financing Receivable, after Allowance for Credit Loss, Total	3,025,000				3,025,000		3,025,000	3,025,000
GB Sciences Nopah, LLC [Member] | Accounts Payable Due to Affiliate of the Purchaser [Member]
Extinguishment of Debt, Amount	74,647	$ 74,647
Teco Subsidiaries [Member] | The July 24 Note [Member]
Financing Receivable, after Allowance for Credit Loss, Total	1,025,000		$ 3,025,000		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
Interest and Debt Expense, Total								12,510
The July 24 Note [Member] | Revolving Credit Facility [Member]
Debt Instrument, Interest Rate, Stated Percentage												8.00%
Line of Credit Facility, Maximum Borrowing Capacity												$ 500,000
The July 24 Note [Member] | Teco Subsidiaries [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]
Debt Instrument, Face Amount	447,000				447,000		447,000	447,000
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
Receivable with Imputed Interest, Effective Yield (Interest Rate)				20.30%
Debt Instrument, Unamortized Discount, Total				$ 178,933
Notes Payable, Current, Total	$ 369,445				$ 369,445		$ 369,445	$ 369,445
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
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 4 - Notes Payable and Li_4

Note 4 - Notes Payable and Line of Credit - Summary of Notes and Convertible Notes Payable (Details) - USD ($)	Dec. 31, 2021	Mar. 31, 2021	Oct. 23, 2017
Discount, short-term notes payable	$ (116,704)	$ (296,504)
Discount, long-term notes payable	(113,252)	$ (154,590)
Promissory Note [Member]
Face value, short-term notes payable	447,000
Discount, long-term notes payable	(113,352)
Carrying value, long-term notes payable	333,648
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	(29,997)
Carrying value, long-term notes payable	167,003
The 6 % Convertible Note Payable Mature in December 2023 [Member]
Discount, short-term notes payable	(116,704)
Discount, long-term notes payable	(83,355)
The 6 % Convertible Note Payable Mature in December 2023 [Member] | Convertible Debt [Member]
Face value, short-term notes payable	250,000
Discount, long-term notes payable	(83,355)
Carrying value, long-term notes payable	166,645
Note Payable [Member] | The 0% Note Payable Dated October 23, 2017 [Member]
Face value, short-term notes payable	190,272
Discount, short-term notes payable	0
Carrying value, short-term notes payable	190,272
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	0
Carrying value, short-term notes payable	1,060,000
Convertible Notes Payable [Member] | The 6 % Convertible Note Offering Dated December 2020 [Member]
Face value, short-term notes payable	375,000
Discount, short-term notes payable	(116,704)
Carrying value, short-term notes payable	258,296
Promissory Note [Member]
Face value, short-term notes payable	1,625,272
Discount, short-term notes payable	(116,704)
Carrying value, short-term notes payable	$ 1,508,568

Note 5 - Convertible Notes (Det

Note 5 - Convertible Notes (Details Textual)	Dec. 16, 2020USD ($)	Jul. 14, 2020USD ($)	Apr. 22, 2020USD ($)	Nov. 18, 2019USD ($)$ / sharesshares	Oct. 30, 2019USD ($)$ / sharesshares	Apr. 23, 2019USD ($)$ / shares	Feb. 28, 2019USD ($)$ / shares	Jul. 31, 2017USD ($)$ / shares	Mar. 31, 2017USD ($)$ / shares	Dec. 31, 2021USD ($)Rate	Dec. 31, 2020USD ($)	May 31, 2017USD ($)$ / sharesshares	Sep. 30, 2021USD ($)	Dec. 31, 2017USD ($)$ / sharesshares	Dec. 31, 2021USD ($)Rate	Dec. 31, 2020USD ($)	Mar. 31, 2021USD ($)$ / sharesshares	Mar. 31, 2020USD ($)	Mar. 31, 2018USD ($)	Dec. 18, 2020$ / shares	Dec. 09, 2020USD ($)	Nov. 20, 2020USD ($)
Amortization of Debt Discount (Premium)															$ 227,537	$ 776,908
Debt Default Penalty										$ 0	$ 0				0	286,059
Proceeds from Convertible Debt															50,000	300,000
Convertible Notes Payable, Current										1,508,568					1,508,568		$ 3,594,804
Debt Instrument, Unamortized Discount, Current										116,704					116,704		296,504
Convertible Notes Payable, Noncurrent										333,648					333,648		292,410
Debt Instrument, Unamortized Discount, Noncurrent										$ 113,252					$ 113,252		$ 154,590
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																					$ 3,006,015	$ 3,006,015
Litigation Settlement, One Time Required Payment																					25,000
Litigation Settlement, Weekly Required Payment																					$ 25,000
Litigation Settlement, Payment	$ 3,006,015
Discontinued Operations, Disposed of by Sale [Member] | Teco Sale [Member]
Notes and Accrued Interest Payable, Exchange Reduction, Percentage (Rate) | Rate										110.00%					110.00%
Disposal Group, Including Discontinued Operation, Consideration										$ 4,000,000					$ 4,000,000
Increase (Decrease) Liability Due from Exchange Reduction, Percentage (Rate) | Rate										10.00%					10.00%
Increase (Decrease) Liability Due from Exchange Reduction, Value										$ 125,686					$ 125,686
Convertible Debt [Member]
Interest Expense, Debt, Total															47,918
Amortization of Debt Discount (Premium)															276,191
Debt Instrument, Debt Default, Amount										1,060,000					1,060,000
Conversion of Convertible Notes Into Common Stock [Member]
Debt Conversion, Original Debt, Amount																			$ 7,944,000
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
Warrants and Rights Outstanding, Term (Year)																	3 years
Warrants and Rights Outstanding																	$ 13,396
March And July 2017 Convertible Note Offering [Member] | Convertible Debt [Member]
Debt Instrument, Unamortized Discount, Total																	46,886
Debt Instrument, Convertible, Beneficial Conversion Feature																	33,490
Interest Expense, Debt, Total															19,470
Amortization of Debt Discount (Premium)															10,564
Interest Payable										53,238					53,238
Interest Payable, Accrued Prior to Extinguishments													$ 38,438
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
The 6 % Convertible Note Payable Dated December 31, 2023 [Member] | Three Investors [Member]
Debt Instrument, Face Amount										625,000					625,000
The 6 % Convertible Note Payable Mature in December 2021 [Member] | Three Investors [Member]
Debt Instrument, Face Amount										375,000					375,000
The 6 % Convertible Note Payable Mature in December 2023 [Member]
Interest Expense, Debt, Total															244,471
Amortization of Debt Discount (Premium)															216,974
Convertible Notes Payable, Current										258,296					258,296
Debt Instrument, Unamortized Discount, Current										116,704					116,704
Convertible Notes Payable, Noncurrent										166,645					166,645
Debt Instrument, Unamortized Discount, Noncurrent										83,355					83,355
The 6 % Convertible Note Payable Mature in December 2023 [Member] | Three Investors [Member]
Debt Instrument, Face Amount										250,000					250,000
The 6 % Convertible Note Payable Mature in December 2023 [Member] | Convertible Debt [Member]
Debt Instrument, Face Amount										250,000					250,000
Debt Instrument, Unamortized Discount, Noncurrent										83,355					83,355
The 6 Percent Convertible Note Payable Issued With In Money Conversion Features [Member]
Debt Instrument, Face Amount																	425,000
Debt Instrument, Unamortized Discount, Total										6,500					6,500		81,250
Debt Instrument, Convertible, Beneficial Conversion Feature																	347,000
Proceeds from Convertible Debt															50,000		$ 543,750
Convertible Notes Payable [Member]
Debt Instrument, Convertible, Beneficial Conversion Feature															0	$ 196,886
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
Convertible Notes Payable, Total										1,257,000					1,257,000		$ 1,257,000
Debt Instrument, Extended Amount																	$ 197,000
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
Debt Conversion, Original Debt, Amount				$ 50,000	$ 75,000													$ 125,000
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net, Total						440,000
Payments for Brokerage Fees						$ 175,000
Debt Conversion, Converted Instrument, Shares Issued (in shares) | shares				1,333,333	1,250,000
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%
Debt Default Penalty													$ 286,059
Promissory Note [Member]
Debt Instrument, Face Amount										1,625,272					1,625,272
Short-term Debt, Total										1,508,568					1,508,568
Debt Instrument, Unamortized Discount, Current										116,704					116,704
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%
Debt Instrument, Face Amount							$ 1,500,000
Interest Payable										144,994					144,994
Short-term Debt, Total										$ 1,111,863					$ 1,111,863
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							$ 0.17

Note 6 - Capital Transactions (

Note 6 - Capital Transactions (Details Textual) - USD ($)	9 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Jul. 18, 2021	Mar. 31, 2020
Proceeds from Warrant Exercises	$ 62,660	$ 249,807
Share-based Payment Arrangement, Option [Member]
Share-based Payment Arrangement, Expense	54,167
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	28,833
Share-based Payment Arrangement, Nonemployee [Member]
Share-based Payment Arrangement, Expense	$ 28,800
Warrants Issued to Investors in Private Placements [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)			$ 0.10
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)			1
Warrants and Rights Outstanding, Term (Year)			3 years
Class of Warrant or Right, Exercises in Period (in shares)	2,095,333
Class of Warrant or Right, Exercised During Period, Exercise Price (in dollars per share)	$ 0.03
Proceeds from Warrant Exercises	$ 56,394
Brokerage Fees for Issuance of Common Stock and Warrants	6,266
Induced Dividend from Warrant Exercises	163,017
Class of Warrant or Right, Exercised During Period, Intrinsic Value	62,660
Class of Warrant or Right, Issued During Period, Fair Value	$ 100,357
Exercise of Warrants for Stock, Shares (in shares)	2,088,667
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
Warrants Issued to Researcher as Compensation [Member]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)	1
Warrants and Rights Outstanding, Term (Year)	10 years
Class of Warrant or Right, Issued During Period (in shares)	600,000
Class of Warrant or Right, Issued During Period, Exercise Price (in dollars per share)	$ 0.05
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price (in dollars per share)	$ 0.048

Note 7 - Commitments and Cont_2

Note 7 - Commitments and Contingencies (Details Textual) - USD ($)	Dec. 16, 2020	Sep. 17, 2020	Jul. 14, 2020	Apr. 22, 2020
Repayment of Iliad Note [Member] | Judicial Ruling [Member]
Litigation Settlement, Amount Awarded to Other Party			$ 3,264,594
Litigation Settlement, Payment	$ 3,006,015
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

Note 8 - Related Party Transa_2

Note 8 - Related Party Transactions (Details Textual)	Dec. 31, 2021USD ($)
Officers and Directors [Member]
Due to Related Parties, Total	$ 84,913

Note 9 - Sale of Membership I_3

Note 9 - Sale of Membership Interests in Nevada Subsidiaries (Details Textual)	Dec. 31, 2021USD ($)	Dec. 14, 2021USD ($)	Aug. 10, 2020USD ($)	Mar. 24, 2020USD ($)	Nov. 27, 2019	Oct. 23, 2017	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Mar. 31, 2021USD ($)
Notes Reduction										$ 2,612,854	$ 0
Proceeds from Divestiture of Interest in Consolidated Subsidiaries										1,648,772	0
Financing Receivable, after Allowance for Credit Loss, Total	$ 3,025,000						$ 3,025,000		$ 3,025,000	3,025,000		$ 0
Deconsolidation, Gain (Loss), Amount	$ 5,206,208						5,206,208	$ 0		5,206,208	$ 0
Promissory Note [Member] | The 0% Note Payable Dated October 23, 2017 [Member]
Debt Instrument, Interest Rate, Stated Percentage			0.00%			0.00%
Receivable with Imputed Interest, Effective Yield (Interest Rate)						20.30%
GB Sciences Nopah, LLC [Member]
Sale of Stock, Percentage of Ownership					100.00%
Noncash or Part Noncash Divestiture, Amount of Consideration Received			$ 312,315
Nevada Subsidiaries [Member]
Sale of Stock, Percentage of Ownership	100.00%
Teco Subsidiaries [Member]
Sale of Stock, Consideration Received on Transaction				$ 8,000,000
Notes Receivable, Interest Rate				8.00%
GB Sciences Nopah, LLC [Member]
Notes Reduction			$ 237,668
Extinguishment of Debt, Amount									3,588,540
Sale of Stock, Percentage of Ownership before Transaction	100.00%
Sale of Stock, Percentage of Ownership after Transaction	0.00%
Proceeds from Divestiture of Interest in Consolidated Subsidiaries										1,648,772
Proceeds From Divestiture of Business, Advances Received	$ 400,000						400,000		400,000	400,000
Financing Receivable, after Allowance for Credit Loss, Total	$ 3,025,000						$ 3,025,000		$ 3,025,000	$ 3,025,000
Receivable with Imputed Interest, Effective Yield (Interest Rate)									8.00%
Note Receivable, Interest Only, Monthly									$ 60,500
Quarterly Interest Only Payments on Note Receivable, Years	1						1		1	1
Number of Quarterly Principal and Interest Payments on Note Receivable	7						7		7	7
Note Receivable, Quarterly Principal and Interest Installment										$ 201,774
Final Payment, Principal and Interest Payments Due on Note Receivable	$ 2,014,225						$ 2,014,225		$ 2,014,225	2,014,225
Deconsolidation, Gain (Loss), Amount										$ 5,206,208
GB Sciences Nopah, LLC [Member] | Accounts Payable Due to Affiliate of the Purchaser [Member]
Extinguishment of Debt, Amount	$ 74,647	$ 74,647

Note 9 - Sale of Membership I_4

Note 9 - Sale of Membership Interests in Nevada Subsidiaries - Gain on Deconsolidation (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020
Proceeds from sale of Nevada subsidiaries				$ 1,648,772	$ 0
Note receivable from sale of Nevada subsidiaries				3,025,000	0
Extinguishment of debt and accrued interest due to purchasers and purchasers' affiliates				2,612,854	0
Extinguishment of accrued management fees due to purchaser				850,000	0
GAIN ON DECONSOLIDATION	$ 5,206,208	$ 5,206,208	$ 0	$ 5,206,208	$ 0
Nevada Subsidiaries [Member]
Proceeds from sale of Nevada subsidiaries	1,648,772
Note receivable from sale of Nevada subsidiaries	3,025,000
Extinguishment of debt and accrued interest due to purchasers and purchasers' affiliates	2,612,854
Extinguishment of accrued management fees due to purchaser	850,000
Total consideration	8,136,626
Carrying amount of assets	7,130,159
Carrying amount of liabilities	(4,199,741)
Net assets deconsolidated	$ 2,930,418

Note 9 - Sale of Membership I_5

Note 9 - Sale of Membership Interests in Nevada Subsidiaries - Gain on Deconsolidation (Details) (Parentheticals)	Dec. 31, 2021USD ($)
Nevada Subsidiaries [Member]
Advancements	$ 400,000

Note 10 - Subsequent Events (De

Note 10 - Subsequent Events (Details Textual) - Subsequent Event [Member] - USD ($)	Jan. 20, 2022	Jan. 14, 2022
Payments for Deferred Compensation	$ 84,913
Convertible Debt [Member]
Repayments of Convertible Debt		$ 500,000
Convertible Notes Payable, Total		$ 1,060,000
Debt Instrument, Interest Rate, Stated Percentage		6.00%