Disposal Groups, Including Discontinued Operations, Disclosure [Text Block] | Note 4 Discontinued Operations 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 in discontinued operations due to the sale of the Company's Nevada Subsidiaries (Note 13 The assets and liabilities associated with discontinued operations included in our consolidated balance sheets as of March 31, 2023 2022 March 31, 2023 March 31, 2022 Continuing Discontinued Nevada Subsidiaries Total Continuing Discontinued Nevada Subsidiaries Total ASSETS CURRENT ASSETS Cash $ 109,912 $ - $ 109,912 $ 233,893 $ - $ 233,893 Prepaid and other current assets 199,592 - 199,592 93,933 - 93,933 TOTAL CURRENT ASSETS 309,504 - 309,504 327,826 - 327,826 Intangible assets, net 42,819 - 42,819 2,222,074 - 2,222,074 TOTAL ASSETS $ 352,323 $ - $ 352,323 $ 2,549,900 $ - $ 2,549,900 LIABILITIES CURRENT LIABILITIES Accounts payable $ 1,982,740 $ - $ 1,982,740 $ 1,657,008 $ - $ 1,657,008 Accrued interest 346,806 - 346,806 384,769 - 384,769 Accrued liabilities 75,628 - 75,628 9,627 - 9,627 Notes and convertible notes payable, net 935,000 - 935,000 987,565 - 987,565 Convertible notes payable, net 461,077 - 461,077 - - - Income tax payable 958,455 - 958,455 896,495 - 896,495 TOTAL CURRENT LIABILITIES 4,759,706 - 4,759,706 3,935,464 - 3,935,464 Convertible notes payable, net - - - 397,308 - 397,308 TOTAL LIABILITIES $ 4,759,706 $ - $ 4,759,706 $ 4,332,772 $ - $ 4,332,772 The revenues and expenses associated with discontinued operations included in our consolidated statements of operations for the years ended March 31, 2023 2022, 2023 2022 Continuing Discontinued - Nevada Total Continuing Discontinued - Nevada Total Sales revenue $ - $ - $ - $ - $ 3,369,812 $ 3,369,812 Cost of goods sold - - - - (3,072,622 ) (3,072,622 ) Gross profit (loss) - - - - 297,190 297,190 General and administrative expenses 1,672,281 - 1,672,281 1,868,734 264,515 2,133,249 LOSS FROM OPERATIONS (1,672,281 ) - (1,672,281 ) (1,868,734 ) 32,675 (1,836,059 ) OTHER INCOME/(EXPENSE) Gain on extinguishment - - - 22,405 - 22,405 Gain on deconsolidation - - - 5,206,208 - 5,206,208 Interest expense (178,652 ) - (178,652 ) (474,768 ) (302,923 ) (777,691 ) Loss on impairment of note receivable - - - (3,025,000 ) - (3,025,000 ) Loss on impairment of capitalized patent costs (2,374,261 ) - (2,374,261 ) - - - Loss on disposal - - - (15,639 ) - (15,639 ) Other income 100,000 - 100,000 9,000 20,889 29,889 TOTAL OTHER INCOME/(EXPENSE) (2,452,913 ) - (2,452,913 ) 1,722,206 (282,034 ) 1,440,172 NET LOSS BEFORE INCOME TAXES (4,125,194 ) - (4,125,194 ) (146,528 ) (249,359 ) (395,887 ) Income tax expense - - - - (134,986 ) (134,986 ) NET LOSS $ (4,125,194 ) $ - $ (4,125,194 ) $ (146,528 ) $ (384,345 ) $ (530,873 ) Discontinued Operations - Accounts Receivable Accounts receivable are carried at their estimated collectible amounts. Trade accounts receivable are periodically evaluated for collectability based on aging and subsequent collections. There were no accounts receivable at March 31, 2023 March 31, 2022 13 Discontinued Operations - Inventory We value inventory at the lower of the actual cost of our inventory, as determined using the first first Raw materials consist of supplies, materials, and consumables used in the cultivation and extraction processes. Work-in-progress consisted of 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. There is no March 31, 2023 March 31, 2022, 13 Discontinued Operations - Deposits and Noncurrent Assets There were no deposits and noncurrent assets from discontinued operations at March 31, 2023 2022, 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 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. The right-of-use asset and lease liability were deconsolidated at December 31, 2021 March 31, 2023 2022 March 31, Lease costs (discontinued operations) Classification on the Statements of Operations 2023 2022 Discontinued operations: Finance leases - amortization of ROU assets Loss from discontinued operations $ - $ 116,024 Finance leases - interest on lease liabilities Loss from discontinued operations - 301,796 Operating leases Loss from discontinued operations - - Total lease cost, discontinued operations $ - $ 417,820 Discontinued Operations - 8% Line of Credit dated November 27, 2019 In connection with the Binding Letter of Intent dated November 27, 2019 ( 13 not December 29, 2020, no November 30, 2020. December 31, 2021 March 31, 2021 |