GB Sciences (GBLX) 10-Q 3 Feb 23 2022 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Dec. 31, 2022	Feb. 03, 2023
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, 2022
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	9205 W. Russell Road, Suite 240
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89148
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		379,205,894

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Dec. 31, 2022	Mar. 31, 2022
CURRENT ASSETS:
Cash and cash equivalents	$ 274,038	$ 233,893
Prepaid expenses and other current assets	159,185	93,933
TOTAL CURRENT ASSETS	433,223	327,826
Intangible assets, net of accumulated amortization of $165,861 and $104,201 at December 31, 2022 and March 31, 2022, respectively	2,358,703	2,222,074
TOTAL ASSETS	2,791,926	2,549,900
CURRENT LIABILITIES:
Accounts payable	1,751,820	1,657,008
Accrued interest	322,140	384,769
Accrued liabilities	37,950	9,627
Notes and convertible notes payable and line of credit, net of unamortized discount of $55,915 and $1,765 at December 31, 2022 and March 31, 2022, respectively	1,387,682	987,565
Income taxes payable	896,495	896,495
TOTAL CURRENT LIABILITIES	4,396,087	3,935,464
Notes and convertible notes payable, net of unamortized discount of $0 and $99,489 at December 31, 2022 and March 31, 2022, respectively	7,546	397,308
TOTAL LIABILITIES	4,403,633	4,332,772
Commitments and contingencies (Note 6)
STOCKHOLDERS' DEFICIT:
Common Stock, $0.0001 par value, 600,000,000 shares authorized, 379,205,894 and 325,037,557 outstanding at December 31, 2022 and March 31, 2022, respectively	37,921	32,504
Additional paid-in capital	104,190,412	102,764,746
Accumulated deficit	105,840,040	104,580,122
TOTAL STOCKHOLDERS' DEFICIT	(1,611,707)	(1,782,872)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 2,791,926	$ 2,549,900

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($)	Dec. 31, 2022	Mar. 31, 2022
Intangible assets, accumulated amortization	$ 165,861	$ 104,201
Unamortized discount, current	55,915	1,765
Unamortized discount, noncurrent	$ 0	$ 99,489
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)	379,205,894	325,037,557
Common stock, shares outstanding (in shares)	379,205,894	325,037,557

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Sales revenue	$ 0	$ 0	$ 0	$ 0
Cost of goods sold	0	0	0	0
Gross loss	0	0	0	0
General and administrative expenses	407,302	512,788	1,142,658	1,417,738
LOSS FROM OPERATIONS	(407,302)	(512,788)	(1,142,658)	(1,417,738)
OTHER INCOME/(EXPENSE)
Interest expense	(41,470)	(159,478)	(117,260)	(319,976)
Gain on deconsolidation	0	5,206,208	0	5,206,208
Other expense	0	(15,639)	0	(6,639)
Total other income/(expense)	(41,470)	5,031,091	(117,260)	4,879,593
GAIN/(LOSS) BEFORE INCOME TAXES	(448,772)	4,518,303	(1,259,918)	3,461,855
Income tax expense	0	0	0	0
GAIN/(LOSS) FROM CONTINUING OPERATIONS	(448,772)	4,518,303	(1,259,918)	3,461,855
Loss from discontinued operations	0	(192,766)	0	(324,590)
NET INCOME/(LOSS)	(448,772)	4,325,537	(1,259,918)	3,137,265
Net income/(loss) attributable to common stockholders of GB Sciences, Inc. - basic
Net income from continuing operations available to common stockholders	(448,772)	4,518,303	(1,259,918)	3,461,855
Discontinued operations, basic	0	(192,766)	0	(324,590)
Net income (loss) available to common stockholders, basic	(448,772)	4,325,537	(1,259,918)	3,137,265
Net income/(loss) attributable to common stockholders of GB Sciences, Inc. - diluted
Continuing operations, diluted	(448,772)	4,358,861	(1,259,918)	3,347,016
Discontinued operations, diluted	0	(192,766)	0	(324,590)
Net income (loss) available to common stockholders, diluted	$ (448,772)	$ 4,166,095	$ (1,259,918)	$ 3,022,426
Net income/(loss) per common share – basic
Continuing operations, per basic share (in dollars per share)	$ 0	$ 0.01	$ 0	$ 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	0.01	0	0.01
Net income/(loss) per common share – diluted
Continuing operations, per diluted share (in dollars per share)	0	0.01	0	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	$ 0.01	$ 0	$ 0.01
Weighted average common shares outstanding - basic (in shares)	378,912,416	317,435,744	350,397,710	316,853,591
Weighted average common shares outstanding - diluted (in shares)	378,912,416	342,320,490	350,397,710	343,464,913

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
OPERATING ACTIVITIES:
Net (loss)/income	$ (1,259,918)	$ 3,137,265
Loss from discontinued operations	0	(324,590)
Net (loss)/income from continuing operations	(1,259,918)	3,461,855
Adjustments to reconcile net loss/(income) to net cash used in operating activities:
Depreciation and amortization	61,660	53,424
Stock-based compensation	17,333	54,167
Amortization of debt discount and beneficial conversion feature	45,339	227,537
Gain on deconsolidation	0	(5,206,208)
Loss on disposal	0	15,639
Changes in operating assets and liabilities:
Prepaid expenses and other current assets	(65,252)	143,904
Accounts payable	(71,827)	899,415
Accrued expenses	28,323	(855,172)
Accrued interest	(62,629)	92,296
Net cash used in operating activities of continuing operations	(1,306,971)	(1,113,143)
Net cash used in operating activities of discontinued operations	0	(87,772)
Net cash used in operating activities	(1,306,971)	(1,200,915)
INVESTING ACTIVITIES:
Proceeds from sale of Nevada subsidiaries	0	1,648,772
Acquisition of intangible assets	(31,650)	(100,000)
Net cash provided by/(used in) investing activities of continuing operations	(31,650)	1,548,772
Net cash provided by investing activities of discontinued operations	0	1,567
Net cash provided by/(used in) investing activities	(31,650)	1,550,339
FINANCING ACTIVITIES:
Gross proceeds from warrant exercises	0	62,660
Proceeds from issuing convertible note	0	50,000
Gross proceeds from issuing common stock	1,625,000	0
Brokerage fees for common stock sales	(211,250)	0
Principal payment on notes and convertible notes payable	(34,984)	0
Net cash provided by financing activities of continuing operations	1,378,766	112,660
Net cash used in financing activities of discontinued operations	0	(103,387)
Net cash provided by financing activities	1,378,766	9,273
Net change in cash and cash equivalents	40,145	358,697
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	233,893	1,145,633
CASH AND CASH EQUIVALENTS AT END OF PERIOD	274,038	1,504,330
Less: cash and cash equivalents classified as discontinued operations	0	0
CASH AND CASH EQUIVALENTS AT END OF PERIOD FROM CONTINUING OPERATIONS	274,038	1,504,330
Cash paid for interest	134,550	0
Cash paid for income tax	0	0
Non-cash investing and financing transactions:
Compensation warrants issued to brokers in private placement	147,879	0
Depreciation capitalized in inventory (discontinued operations)	0	349,015
Accrued patent drafting and filing costs capitalized in intangible assets	166,639	342,086
Note receivable from sale of Nevada subsidiaries	0	3,025,000
Extinguishment of debt and accrued interest owed to the purchasers of Nevada subsidiaries and purchasers' affiliates	0	2,612,854
Extinguishment of accrued management fees payable to purchaser of Nevada subsidiaries	0	850,000
Stock options issued as compensation for drafting and filing patent applications	0	28,800
Induced dividend from warrant exercises	$ 0	$ 163,017

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, 2021	315,340,411
Balance at Mar. 31, 2021	$ 31,534	$ 102,380,770	$ (103,886,232)	$ (1,473,928)
Share based compensation expense		54,167		54,167
Net income (loss)	$ 0	0	3,137,265	3,137,265
Adjustment to prior period warrant exercise (in shares)	2,095,333
Adjustment to prior period warrant exercise	$ 210	56,184	0	56,394
Exercise of warrants for stock, net of issuance costs	210	56,184	0	56,394
Stock options issued as compensation for drafting and filing patents	0	28,800	0	28,800
Inducement dividend from warrant exercises	$ 0	163,017	(163,017)	0
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)
Share based compensation expense		15,167		15,167
Net income (loss)	$ 0	0	4,325,537	4,325,537
Adjustment to prior period warrant exercise (in shares)	6,666
Adjustment to prior period warrant exercise	$ 1	(1)	0	0
Exercise of warrants for stock, net of issuance costs	$ 1	(1)	0	0
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 Mar. 31, 2022	325,037,557
Balance at Mar. 31, 2022	$ 32,504	102,764,746	(104,580,122)	(1,782,872)
Stock issued for cash, net of offering costs (in shares)	54,168,337
Stock issued for cash, net of offering costs	$ 5,417	1,408,333	0	1,413,750
Share based compensation expense		17,333		17,333
Net income (loss)	$ 0	0	(1,259,918)	(1,259,918)
Stock options issued as compensation for drafting and filing patents				0
Balance (in shares) at Dec. 31, 2022	379,205,894
Balance at Dec. 31, 2022	$ 37,921	104,190,412	(105,840,040)	(1,611,707)
Balance (in shares) at Sep. 30, 2022	378,205,894
Balance at Sep. 30, 2022	$ 37,821	104,160,079	(105,391,268)	(1,193,368)
Stock issued for cash, net of offering costs (in shares)	1,000,000
Stock issued for cash, net of offering costs	$ 100	26,000	0	26,100
Share based compensation expense		4,333		4,333
Net income (loss)	$ 0	0	(448,772)	(448,772)
Balance (in shares) at Dec. 31, 2022	379,205,894
Balance at Dec. 31, 2022	$ 37,921	$ 104,190,412	$ (105,840,040)	$ (1,611,707)

Note 1 - Background and Signifi

Note 1 - Background and Significant Accounting Policies	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Significant Accounting Policies [Text Block]	Note 1 GB Sciences, Inc. (“the Company”, “GB Sciences”, “we”, “us”, or “our”) is a plant-inspired, biopharmaceutical research and development company creating patented, disease-targeted formulations of cannabis- and other plant-inspired therapeutic mixtures for the prescription drug market through its wholly owned Canadian subsidiary, GbS Global Biopharma, Inc. (“GBSGB”). Through 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. The Company’s intellectual property portfolio, which is held by GBSGB, contains six three October 14th, 2021, Ph A R O S March 1st, 2022, TRPV1 GBSGB’s intellectual property covers a range of over 65 five first 19, 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, 2023. March 31, 2022 not 10 March 31, 2022 Principles of Consolidation We prepare our consolidated interim 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. All subsidiaries were wholly owned by the Company for the periods presented. 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 Discontinued Operations See Note 3. Indefinite and Definite-Lived Intangible Assets Our indefinite-lived intangible assets primarily represent the value of our patents pending and includes the costs paid to draft and file patent applications. Upon issuance of the patents, the indefinite-lived intangible assets will have finite lives. We amortize our finite-lived intangible assets, which consist of granted patents, over their estimated useful lives using the straight-line method, and we periodically evaluate the remaining useful lives of our finite-lived intangible assets to determine whether events or circumstances warrant a revision to the remaining period of amortization. We review all of our intangible assets for impairment indicators throughout the year. Impairment testing for indefinite-lived intangible assets is performed at least annually and we perform testing for definite-lived intangible assets whenever impairment indicators are present. If we determine that the fair value is less than the carrying value of these assets during testing, we record impairment losses equal to the difference between the carrying value of the asset and the fair market value of the asset. At December 31, 2022 six two four January 2038 May 2039. nine December 31, 2022 2021 December 31, 2022 There were 18 United States patent applications that are pending as of December 31, 2022 December 31, 2022 December 31, 2022 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 8 606, 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 was 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 173,786,468 and 131,059,194 potentially dilutive common shares, related to convertible debt, warrants, and stock options, at December 31, 2022 December 31, 2021 not nine December 31, 2022 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 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 Recently Adopted In May 2021, No. 2021 04, 2021 04 April 1, 2022. April 1, 2022 not Standards Not On June 16, 2016, No. 2016 13, April 1, 2023 not 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, 2022
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	Note 2 The Company’s unaudited condensed 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 $105,840,040 at December 31, 2022 December 31, 2022 March 31, 2022 nine December 31, 2022 nine December 31, 2021 Management has been able, thus far, to finance the losses through debt financings, a public offering, private placements and obtaining operating funds from stockholders. The Company is continuing to seek sources of financing. There are no 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, 2022
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 8 There were no assets and liabilities associated with discontinued operations as of December 31, 2022 March 31, 2022 three nine December 31, 2021 For the Three Months Ended December 31, 2022 2021 Continuing Discontinued Total Continuing Discontinued Total Sales revenue $ - $ - $ - $ - $ 811,231 $ 811,231 Cost of goods sold - - - - (832,668 ) (832,668 ) Gross loss - - - - (21,437 ) (21,437 ) General and administrative expenses 407,302 - 407,302 512,788 71,648 584,436 LOSS FROM OPERATIONS (407,302 ) - (407,302 ) (512,788 ) (93,085 ) (605,873 ) OTHER INCOME/(EXPENSE) Interest expense (41,470 ) - (41,470 ) (159,478 ) (99,681 ) (259,159 ) Gain on deconsolidation - - - 5,206,208 - 5,206,208 Other expense - - - (15,639 ) - (15,639 ) Total other income/(expense) (41,470 ) - (41,470 ) 5,031,091 (99,681 ) 4,931,410 GAIN/(LOSS) BEFORE INCOME TAXES (448,772 ) - (448,772 ) 4,518,303 (192,766 ) 4,325,537 Income tax expense - - - - - - NET INCOME/(LOSS) $ (448,772 ) $ - $ (448,772 ) $ 4,518,303 $ (192,766 ) $ 4,325,537 For the Nine Months Ended December 31, 2022 2021 Continuing Discontinued Total Continuing Discontinued Total Sales revenue $ - $ - $ - $ - $ 3,369,812 $ 3,369,812 Cost of goods sold - - - - (3,072,622 ) (3,072,622 ) Gross profit - - - - 297,190 297,190 General and administrative expenses 1,142,658 - 1,142,658 1,417,738 264,515 1,682,253 INCOME/(LOSS) FROM OPERATIONS (1,142,658 ) - (1,142,658 ) (1,417,738 ) 32,675 (1,385,063 ) OTHER INCOME/(EXPENSE) Interest expense (117,260 ) - (117,260 ) (319,976 ) (302,924 ) (622,900 ) Gain on deconsolidation - - - 5,206,208 - 5,206,208 Other income/(expense) - - - (6,639 ) 20,890 14,251 Total other income/(expense) (117,260 ) - (117,260 ) 4,879,593 (282,034 ) 4,597,559 GAIN/(LOSS) BEFORE INCOME TAXES (1,259,918 ) - (1,259,918 ) 3,461,855 (249,359 ) 3,212,496 Income tax expense - - - - (75,231 ) (75,231 ) NET INCOME/(LOSS) $ (1,259,918 ) $ - $ (1,259,918 ) $ 3,461,855 $ (324,590 ) $ 3,137,265

Note 4 - Notes and Convertible

Note 4 - Notes and Convertible Notes Payable	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 4 0% October 23, 2017 On March 4, 2022, At December 31, 2022 nine December 31, 2022 March 2017 July 2017 In March 2017, third three March 2017 May 2017, three one three In July 2017, third three July 2017 December 2017, three one three All notes from the March July 2017 March 31, 2022, $197,000 three September 30, 2023. 10% nine December 31, 2022 $197,000 December 31, 2022 Three convertible notes totaling $1,060,000 held by the same investor remained outstanding during the year ended March 31, 2022. January 20, 2022, $500k one "$560k three not September 28, 2022, "$560k $560k $560,000 October 1, 2023, $560k October 1, 2022. $129,534 $500k October 5, 2022 $500k At December 31, 2022 $560k October 1, 2023 nine December 31, 2022 December 2020 $625,000 6% On December 18, 2020, 19 three January 31, 2022 July 1, 2022, December 2023. A $300,000 "$300k $25,000 "$25k January 18, 2022, $50,000 July 1, 2022 ( "$50k September 28, 2022, "$300k $300k October 1, 2023 October 1, 2022. $25k $50k not At December 31, 2022 nine December 31, 2022 Summary of Notes and Convertible Notes Payable As of December 31, 2022 As of December 31, 2022 Face Value Discount Carrying Value 8% Note Payable dated October 23, 2017 (as amended), current portion $ 61,597 $ - $ 61,597 8% Convertible promissory note payable due October 1, 2023 560,000 - 560,000 8% Convertible note payable due October 1, 2023 300,000 - 300,000 6% Convertible notes payable due January 18, 2022 25,000 - 25,000 6% Convertible note payable due July 1, 2022 50,000 - 50,000 6% Convertible promissory notes payable due September 30, 2023 197,000 (13,865 ) 183,135 6% Convertible note payable due December 31, 2023 250,000 (42,050 ) 207,950 Total short-term notes and convertible notes payable $ 1,443,597 $ (55,915 ) $ 1,387,682 8% Note Payable dated October 23, 2017 (as amended), long term portion 7,546 - 7,546 Total long term convertible notes payable classified as continuing operations $ 7,546 $ - $ 7,546

Note 5 - Capital Transactions

Note 5 - Capital Transactions	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	Note 5 Sale of Common Stock and Warrants On May 9, 2022 one one one five September 9, 2022, November 30, 2022 nine December 31, 2022 one five As the result of the units sold to date under the private placement, the Company will issue its brokers 5,416,834 compensation warrants to purchase one share of the Company's common stock at $0.03 per share for a period of five Employee Option Grant On August 25, 2022, seven one one

Note 6 - Commitments and Contin

Note 6 - Commitments and Contingencies	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 6 On April 11, 2022, May 2020. September 28, 2022. From time to time, the Company may not

Note 7 - Related Party Transact

Note 7 - Related Party Transactions	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 7 None.

Note 8 - Sale of Membership Int

Note 8 - Sale of Membership Interests in Nevada Subsidiaries	9 Months Ended
	Dec. 31, 2022
Nevada Subsidiaries [Member]
Notes to Financial Statements
Noncontrolling Interest Disclosure [Text Block]	Note 8 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 the result of 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 Receivable from Sale of Teco Subsidiaries The $3,025,000 note receivable from the sale of the Teco Subsidiaries is payable as quarterly, interest only payments of $60,500 for the first March 31, 2023, December 31, 2024. The note contains a provision that allows payments of principal and interest due prior to the maturity date to be postponed to the next quarterly payment date if cash flow from the operations of the facility is insufficient to cover the amount of the payment. Several days prior to the first April 1, 2022, April 1, 2022 July 1, 2022 March 31, 2022,

Note 9 - Subsequent Events

Note 9 - Subsequent Events	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Subsequent Events [Text Block]	Note 9 None.

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Dec. 31, 2022
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, 2023. March 31, 2022 not 10 March 31, 2022
Consolidation, Policy [Policy Text Block]	Principles of Consolidation We prepare our consolidated interim 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. All subsidiaries were wholly owned by the Company for the periods presented.
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
Discontinued Operations, Policy [Policy Text Block]	Discontinued Operations See Note 3.
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Indefinite and Definite-Lived Intangible Assets Our indefinite-lived intangible assets primarily represent the value of our patents pending and includes the costs paid to draft and file patent applications. Upon issuance of the patents, the indefinite-lived intangible assets will have finite lives. We amortize our finite-lived intangible assets, which consist of granted patents, over their estimated useful lives using the straight-line method, and we periodically evaluate the remaining useful lives of our finite-lived intangible assets to determine whether events or circumstances warrant a revision to the remaining period of amortization. We review all of our intangible assets for impairment indicators throughout the year. Impairment testing for indefinite-lived intangible assets is performed at least annually and we perform testing for definite-lived intangible assets whenever impairment indicators are present. If we determine that the fair value is less than the carrying value of these assets during testing, we record impairment losses equal to the difference between the carrying value of the asset and the fair market value of the asset. At December 31, 2022 six two four January 2038 May 2039. nine December 31, 2022 2021 December 31, 2022 There were 18 United States patent applications that are pending as of December 31, 2022 December 31, 2022 December 31, 2022
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 8 606, 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 was 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 173,786,468 and 131,059,194 potentially dilutive common shares, related to convertible debt, warrants, and stock options, at December 31, 2022 December 31, 2021 not nine December 31, 2022 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 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 Recently Adopted In May 2021, No. 2021 04, 2021 04 April 1, 2022. April 1, 2022 not Standards Not On June 16, 2016, No. 2016 13, April 1, 2023 not 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, 2022
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, 2022
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	For the Three Months Ended December 31, 2022 2021 Continuing Discontinued Total Continuing Discontinued Total Sales revenue $ - $ - $ - $ - $ 811,231 $ 811,231 Cost of goods sold - - - - (832,668 ) (832,668 ) Gross loss - - - - (21,437 ) (21,437 ) General and administrative expenses 407,302 - 407,302 512,788 71,648 584,436 LOSS FROM OPERATIONS (407,302 ) - (407,302 ) (512,788 ) (93,085 ) (605,873 ) OTHER INCOME/(EXPENSE) Interest expense (41,470 ) - (41,470 ) (159,478 ) (99,681 ) (259,159 ) Gain on deconsolidation - - - 5,206,208 - 5,206,208 Other expense - - - (15,639 ) - (15,639 ) Total other income/(expense) (41,470 ) - (41,470 ) 5,031,091 (99,681 ) 4,931,410 GAIN/(LOSS) BEFORE INCOME TAXES (448,772 ) - (448,772 ) 4,518,303 (192,766 ) 4,325,537 Income tax expense - - - - - - NET INCOME/(LOSS) $ (448,772 ) $ - $ (448,772 ) $ 4,518,303 $ (192,766 ) $ 4,325,537 For the Nine Months Ended December 31, 2022 2021 Continuing Discontinued Total Continuing Discontinued Total Sales revenue $ - $ - $ - $ - $ 3,369,812 $ 3,369,812 Cost of goods sold - - - - (3,072,622 ) (3,072,622 ) Gross profit - - - - 297,190 297,190 General and administrative expenses 1,142,658 - 1,142,658 1,417,738 264,515 1,682,253 INCOME/(LOSS) FROM OPERATIONS (1,142,658 ) - (1,142,658 ) (1,417,738 ) 32,675 (1,385,063 ) OTHER INCOME/(EXPENSE) Interest expense (117,260 ) - (117,260 ) (319,976 ) (302,924 ) (622,900 ) Gain on deconsolidation - - - 5,206,208 - 5,206,208 Other income/(expense) - - - (6,639 ) 20,890 14,251 Total other income/(expense) (117,260 ) - (117,260 ) 4,879,593 (282,034 ) 4,597,559 GAIN/(LOSS) BEFORE INCOME TAXES (1,259,918 ) - (1,259,918 ) 3,461,855 (249,359 ) 3,212,496 Income tax expense - - - - (75,231 ) (75,231 ) NET INCOME/(LOSS) $ (1,259,918 ) $ - $ (1,259,918 ) $ 3,461,855 $ (324,590 ) $ 3,137,265

Note 4 - Notes and Convertibl_2

Note 4 - Notes and Convertible Notes Payable (Tables)	9 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Debt [Table Text Block]	As of December 31, 2022 Face Value Discount Carrying Value 8% Note Payable dated October 23, 2017 (as amended), current portion $ 61,597 $ - $ 61,597 8% Convertible promissory note payable due October 1, 2023 560,000 - 560,000 8% Convertible note payable due October 1, 2023 300,000 - 300,000 6% Convertible notes payable due January 18, 2022 25,000 - 25,000 6% Convertible note payable due July 1, 2022 50,000 - 50,000 6% Convertible promissory notes payable due September 30, 2023 197,000 (13,865 ) 183,135 6% Convertible note payable due December 31, 2023 250,000 (42,050 ) 207,950 Total short-term notes and convertible notes payable $ 1,443,597 $ (55,915 ) $ 1,387,682 8% Note Payable dated October 23, 2017 (as amended), long term portion 7,546 - 7,546 Total long term convertible notes payable classified as continuing operations $ 7,546 $ - $ 7,546

Note 1 - Background and Signi_3

Note 1 - Background and Significant Accounting Policies (Details Textual)	3 Months Ended		9 Months Ended
	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) shares	Mar. 31, 2022 USD ($)
Finite-Lived Intangible Assets, Net, Ending Balance	$ 2,358,703		$ 2,358,703		$ 2,222,074
Indefinite-Lived Intangible Assets, Pending, Number	18		18
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares) | shares	173,786,468	106,174,448	131,059,194	104,447,872
Licensed Patents [Member]
Indefinite-Lived Intangible Assets (Excluding Goodwill), Ending Balance	$ 1,010,471		$ 1,010,471
Trademarks [Member]
Indefinite-Lived Intangible Assets (Excluding Goodwill), Ending Balance	23,447		23,447
Patents [Member]
Amortization of Intangible Assets			61,660	$ 28,829
Finite-Lived Intangible Assets, Net, Ending Balance	$ 1,324,785		$ 1,324,785
Patents [Member] | UNITED STATES
Finite-Lived Intangible Assets, Number	6		6
Patents [Member] | UNITED STATES | GBS Global Biopharma, Inc [Member]
Finite-Lived Intangible Assets, Number	4		4
Patents [Member] | Non-US [Member]
Finite-Lived Intangible Assets, Number	3		3
Patents Pending [Member] | UNITED STATES
Finite-Lived Intangible Assets, Number	18		18
Patents Pending [Member] | Non-US [Member]
Finite-Lived Intangible Assets, Number	49		49
Licensed Patents [Member] | UNITED STATES
Finite-Lived Intangible Assets, Number	2		2

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		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Net income from continuing operations available to common stockholders	$ (448,772)	$ 4,518,303	$ (1,259,918)	$ 3,461,855	$ 3,461,855	$ 4,518,303
Interest expense on convertible notes payable					114,839	159,442
Effect of assumed conversions					(114,839)	(159,442)
Continuing operations, diluted	(448,772)	4,358,861	(1,259,918)	3,347,016	3,347,016	4,358,861
Discontinued operations, diluted	0	(192,766)	0	(324,590)	(324,590)	(192,766)
Net income (loss) available to common stockholders, diluted	$ (448,772)	$ 4,166,095	$ (1,259,918)	$ 3,022,426	$ 3,022,426	$ 4,166,095
Weighted-average common shares outstanding (in shares)	378,912,416	317,435,744	350,397,710	316,853,591	316,853,591	317,435,744
Warrants (in shares)						6,174,746
Convertible notes payable (in shares)					18,710,000	18,710,000
Dilutive potential common shares (in shares)					26,611,322	24,884,746
Adjusted weighted-average shares (in shares)	378,912,416	342,320,490	350,397,710	343,464,913	343,464,913	342,320,490
Continuing operations, per diluted share (in dollars per share)	$ 0	$ 0.01	$ 0	$ 0.01	$ 0.01	$ 0.01
Discontinued operations, per diluted share (in dollars per share)	0	0	0	0	0	0
Net income (loss) available to common stockholders, per diluted share (in dollars per share)	$ 0	$ 0.01	$ 0	$ 0.01	$ 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, 2022	Dec. 31, 2021	Mar. 31, 2022
Retained Earnings (Accumulated Deficit), Total	$ (105,840,040)		$ (104,580,122)
Working Capital (Deficit)	3,962,864		$ 3,607,638
Net Cash Provided by (Used in) Operating Activities, Total	(1,306,971)	$ (1,200,915)
Cash Provided by (Used in) Operating Activities, Discontinued Operations	$ 0	$ (87,772)

Note 3 - Discontinued Operati_3

Note 3 - Discontinued Operations (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2022	Mar. 31, 2022
Discontinued Operations [Member]
Accounts Receivable, after Allowance for Credit Loss, Total	$ 0	$ 0

Note 3 - Discontinued Operati_4

Note 3 - Discontinued Operations - Discontinued Operations (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Sales revenue	$ 0	$ 0	$ 0	$ 0
Cost of goods sold	0	0	0	0
Gross loss	0	0	0	0
General and administrative expenses	407,302	512,788	1,142,658	1,417,738
Interest expense	(41,470)	(159,478)	(117,260)	(319,976)
Gain on deconsolidation	0	5,206,208	0	5,206,208
Other expense	0	(15,639)	0	(6,639)
Total other income/(expense)	(41,470)	5,031,091	(117,260)	4,879,593
Income tax expense	0	0	0	0
NET INCOME/(LOSS)	0	(192,766)	0	(324,590)
Continuing Operations [Member]
Sales revenue	0	0	0	0
Cost of goods sold	0	0	0	0
Gross loss	0	0	0	0
General and administrative expenses	407,302	512,788	1,142,658	1,417,738
LOSS FROM OPERATIONS	(407,302)	(512,788)	(1,142,658)	(1,417,738)
Interest expense	(41,470)	(159,478)	(117,260)	(319,976)
Gain on deconsolidation	0	5,206,208	0	5,206,208
Other expense	0	(15,639)	0	(6,639)
Total other income/(expense)	(41,470)	5,031,091	(117,260)	4,879,593
GAIN/(LOSS) BEFORE INCOME TAXES	(448,772)	4,518,303	(1,259,918)	3,461,855
Income tax expense	0	0	0	0
NET INCOME/(LOSS)	(448,772)	4,518,303	(1,259,918)	3,461,855
INCOME/(LOSS) FROM OPERATIONS	407,302	512,788	1,142,658	1,417,738
Discontinued Operations [Member]
Sales revenue	0	811,231	0	3,369,812
Cost of goods sold	0	(832,668)	0	(3,072,622)
Gross loss	0	(21,437)	0	297,190
General and administrative expenses	0	71,648	0	264,515
LOSS FROM OPERATIONS	0	(93,085)	0	32,675
Interest expense	0	(99,681)	0	(302,924)
Gain on deconsolidation	0	0	0	0
Other expense	0	0	0	20,890
Total other income/(expense)	0	(99,681)	0	(282,034)
GAIN/(LOSS) BEFORE INCOME TAXES	0	(192,766)	0	(249,359)
Income tax expense	0	0	0	(75,231)
NET INCOME/(LOSS)	0	(192,766)	0	(324,590)
INCOME/(LOSS) FROM OPERATIONS	0	93,085	0	(32,675)
Segment, Continuing and Discontinued Operations [Member]
Sales revenue	0	811,231	0	3,369,812
Cost of goods sold	0	(832,668)	0	(3,072,622)
Gross loss	0	(21,437)	0	297,190
General and administrative expenses	407,302	584,436	1,142,658	1,682,253
LOSS FROM OPERATIONS	(407,302)	(605,873)	(1,142,658)	(1,385,063)
Interest expense	(41,470)	(259,159)	(117,260)	(622,900)
Gain on deconsolidation	0	5,206,208	0	5,206,208
Other expense	0	(15,639)	0	14,251
Total other income/(expense)	(41,470)	4,931,410	(117,260)	4,597,559
GAIN/(LOSS) BEFORE INCOME TAXES	(448,772)	4,325,537	(1,259,918)	3,212,496
Income tax expense	0	0	0	(75,231)
NET INCOME/(LOSS)	(448,772)	4,325,537	(1,259,918)	3,137,265
INCOME/(LOSS) FROM OPERATIONS	$ 407,302	$ 605,873	$ 1,142,658	$ 1,385,063

Note 4 - Notes and Convertibl_3

Note 4 - Notes and Convertible Notes Payable (Details Textual)			1 Months Ended			3 Months Ended	6 Months Ended	9 Months Ended			12 Months Ended
	Oct. 05, 2022 USD ($)	Mar. 04, 2022 USD ($)	Jan. 31, 2022 USD ($)	Jul. 31, 2017 USD ($) $ / shares	Mar. 31, 2017 USD ($) $ / shares	May 31, 2017 USD ($) $ / shares shares	Dec. 31, 2017 USD ($) $ / shares shares	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 18, 2020 USD ($) $ / shares	Mar. 31, 2022 USD ($) $ / shares shares	Oct. 01, 2022	Sep. 28, 2022 USD ($)	Aug. 10, 2020
Amortization of Debt Discount (Premium)								$ 45,339	$ 227,537
Proceeds from Convertible Debt								0	$ 50,000
Convertible Notes Payable, Current								1,387,682			$ 987,565
Debt Instrument, Unamortized Discount, Current								55,915			$ 1,765
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 2017 Convertible Note Offering [Member] | Convertible Notes Payable [Member]
Debt Instrument, Interest Rate, Stated Percentage					6%
Debt Instrument, Face Amount Per Note					$ 1,000
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
March 2017 Convertible Note Offering [Member] | Convertible Notes Payable [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
July 2017 Convertible Note Offering [Member] | Convertible Notes Payable [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
July 2017 Convertible Note Offering [Member] | Convertible Notes Payable [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
July 2017 Convertible Note Offering [Member] | Promissory Note [Member]
Debt Instrument, Interest Rate, Stated Percentage				6%
March And July 2017 Convertible Note Offering [Member] | Convertible Notes Payable [Member]
Debt Instrument, Convertible, Conversion Price (in dollars per share) | $ / shares											$ 0.10
Debt Instrument, Extended Amount											$ 197,000
Convertible Notes Payable, Total											1,257,000
The 6 % Convertible Note Payable Dated December 31, 2023 [Member]
Debt Instrument, Interest Rate, Stated Percentage										6%
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
The 6 % Convertible Note Payable Mature in December 2021 [Member] | Three Investors [Member]
Debt Instrument, Face Amount										375,000
The 6 % Convertible Note Payable Mature in December 2023 [Member] | Three Investors [Member]
Debt Instrument, Face Amount										250,000
The 6 Percent Convertible Note Payable Issued With In Money Conversion Features [Member]
Debt Instrument, Face Amount										425,000
Debt Instrument, Unamortized Discount, Total										81,250
Debt Instrument, Convertible, Beneficial Conversion Feature										347,000
Interest Expense, Debt, Total								62,715
Amortization of Debt Discount (Premium)								32,949
Proceeds from Convertible Debt										$ 543,750
Convertible Notes Payable, Current								582,950
Debt Instrument, Unamortized Discount, Current								42,050
The 300k Extension [Member]
Debt Instrument, Interest Rate, Stated Percentage												8%
Convertible Notes Payable, Total													$ 300,000
Promissory Note [Member]
Debt Instrument, Face Amount								7,546
Promissory Note [Member] | The 0% Note Payable Dated October 23, 2017 [Member]
Notes Payable, Principal and Interest		$ 201,532
Notes Payable, Principal and Interest, After Modified Terms		179,127
Repayments of Notes Payable		75,000						40,000
Debt Instrument, Periodic Payment, Total		$ 5,000
Debt Instrument, Interest Rate, Stated Percentage		8%												0%
Notes Payable, Total								69,143
Interest Payable								712
Interest Paid, Including Capitalized Interest, Operating and Investing Activities, Total								5,016
Extinguishment of Debt, Amount								34,984
Convertible Debt [Member]
Interest Payable			$ 294,497
Convertible Notes Payable, Total											1,060,000
Convertible Debt [Member] | March And July 2017 Convertible Note Offering [Member]
Interest Payable								65,058
Debt Instrument, Unamortized Discount, Total								13,865			46,886
Debt Instrument, Convertible, Beneficial Conversion Feature											$ 33,490
Interest Expense, Debt, Total								21,295
Amortization of Debt Discount (Premium)								12,389
Convertible Debt [Member] | The 500K Note [Member]
Interest Payable	$ 0
Interest Paid, Including Capitalized Interest, Operating and Investing Activities, Total	129,534
Convertible Notes Payable, Total	$ 0
Repayments of Convertible Debt			500,000
Convertible Debt [Member] | The 560k Extension [Member]
Debt Instrument, Interest Rate, Stated Percentage												8%
Interest Payable								184,723
Convertible Notes Payable, Total			$ 560,000										$ 560,000
Interest Expense, Debt, Total								$ 28,138

Note 4 - Notes Payable and Line

Note 4 - Notes Payable and Line of Credit - Summary of Notes and Convertible Notes Payable (Details) - USD ($)	Dec. 31, 2022	Mar. 31, 2022
Discount, short-term notes payable	$ (55,915)	$ (1,765)
Discount, long-term notes payable	0	$ (99,489)
Promissory Note [Member]
Debt instrument, face amount	7,546
Discount, long-term notes payable	0
Carrying value, long-term notes payable	7,546
Promissory Note, Short Term [Member]
Debt instrument, face amount	1,443,597
Carrying value, short-term notes payable	1,387,682
Discount, short-term notes payable	(55,915)
The 8% Note Payable Dated October 23, 2017, Current Portion [Member] | Short Term Note Payable [Member]
Debt instrument, face amount	61,597
Carrying value, short-term notes payable	61,597
The 8% Convertible Promissory Note Payable Due October 1, 2023 [Member] | Convertible Debt [Member]
Debt instrument, face amount	560,000
Carrying value, short-term notes payable	560,000
The 8% Convertible Notes Payable October 1, 2023 [Member] | Convertible Debt [Member]
Debt instrument, face amount	300,000
Carrying value, short-term notes payable	300,000
The 6% Notes Payable Due January 18, 2022 [Member] | Convertible Debt [Member]
Debt instrument, face amount	25,000
Carrying value, short-term notes payable	25,000
The 6% Notes Payable Due July 1, 2022 [Member] | Convertible Debt [Member]
Debt instrument, face amount	50,000
Carrying value, short-term notes payable	50,000
The 6 % Note Payable Dated September 30, 2023 [Member] | Convertible Debt [Member]
Debt instrument, face amount	197,000
Carrying value, short-term notes payable	183,135
Discount, short-term notes payable	(13,865)
The 6% Convertible Note Payable Due December 31, 2023 [Member] | Convertible Long-term Debt [Member]
Debt instrument, face amount	250,000
Discount, long-term notes payable	(42,050)
Carrying value, long-term notes payable	207,950
The 8% Note Payable Dated October 23, 2017, Long Term Portion [Member] | Note Payable [Member]
Debt instrument, face amount	7,546
Discount, long-term notes payable	0
Carrying value, long-term notes payable	$ 7,546

Note 5 - Capital Transactions (

Note 5 - Capital Transactions (Details Textual) - USD ($)			9 Months Ended
	Sep. 09, 2022	May 09, 2022	Dec. 31, 2022	Aug. 25, 2022	Jun. 30, 2022
Proceeds from Issuance of Private Placement			$ 1,413,750
Share-Based Payment Arrangement, Option [Member] | Seven Persons [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Authorized, Percentage of Common Shares Issued and Outstanding				13%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercise Price, Percentage of Value Per Share				80%
Warrants Issued to Investors in Private Placements [Member]
Number of Warrant Received, Per Unit (in shares)		1
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)		1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)		$ 0.10	$ 0.10
Warrants and Rights Outstanding, Term (Year)			5 years		5 years
Class of Warrant or Right, Issued During Period (in shares)			54,168,337
Compensation Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)			1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)			$ 0.03
Warrants and Rights Outstanding, Term (Year)			5 years
Class of Warrant or Right, Issued During Period (in shares)			5,416,834
Class of Warrant or Right, Fair Value Assumption, Exercise Price (in dollars per share)			$ 0.0273
Warrants and Rights Outstanding			$ 147,879
Private Placement [Member]
Sale of Units, Maximum Units Allowed in Private Placement	$ 2,000,000	$ 565,000
Sale of Units, Price Per Unit (in dollars per share)		$ 0.03
Number of Common Stock Received, Per Unit (in shares)		1
Brokerage Fees for Issuance of Common Stock and Warrants			$ 211,250
Stock Issued During Period, Shares, New Issues (in shares)			54,168,337

Note 6 - Commitments and Cont_2

Note 6 - Commitments and Contingencies (Details Textual)	Sep. 28, 2022 USD ($)
Maximum [Member]
Liability Insurance, Amount Per Occurrence	$ 1,000,000

Note 8 - Sale of Membership I_2

Note 8 - Sale of Membership Interests in Nevada Subsidiaries (Details Textual)					9 Months Ended		12 Months Ended	21 Months Ended
	Dec. 31, 2021 USD ($)	Aug. 10, 2020 USD ($)	Mar. 24, 2020 USD ($)	Nov. 27, 2019	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Mar. 04, 2022
Notes Reduction					$ 0	$ 2,612,854
Promissory Note [Member] | The 0% Note Payable Dated October 23, 2017 [Member]
Debt Instrument, Interest Rate, Stated Percentage		0%								8%
Extinguishment of Debt, Amount					$ 34,984
GB Sciences Nopah, LLC [Member]
Sale of Stock, Percentage of Ownership				100%
Noncash or Part Noncash Divestiture, Amount of Consideration Received		$ 312,315
Nevada Subsidiaries [Member]
Sale of Stock, Percentage of Ownership			100%
Teco Subsidiaries [Member]
Sale of Stock, Consideration Received on Transaction			$ 8,000,000
Notes Receivable, Interest Rate			8%
GB Sciences Nopah, LLC [Member]
Notes Reduction		237,668
Sale of Stock, Percentage of Ownership before Transaction	100%
Sale of Stock, Percentage of Ownership after Transaction	0%
Financing Receivable, after Allowance for Credit Loss, Total	$ 3,025,000					$ 3,025,000
Note Receivable, Interest Only, Monthly									$ 60,500
Quarterly Interest Only Payments on Note Receivable, Years					1			1	1
Number of Quarterly Principal and Interest Payments on Note Receivable					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
Asset Impairment Charges, Total								$ 3,025,000
GB Sciences Nopah, LLC [Member] | Accounts Payable Due to Affiliate of the Purchaser [Member]
Extinguishment of Debt, Amount		$ 74,647