GB Sciences (GBLX) 10-K 29 Jun 18 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Mar. 31, 2018	Jun. 25, 2018	Sep. 30, 2017
Text Block [Abstract]
Registrant Name	GB SCIENCES INC
Registrant CIK	1,165,320
SEC Form	10-K
Period End date	Mar. 31, 2018
Fiscal Year End	--03-31
Trading Symbol	gblx
Tax Identification Number (TIN)	593,733,133
Number of common stock shares outstanding		181,347,822
Public Float			$ 47,900,000
Filer Category	Smaller Reporting Company
Current with reporting	Yes
Voluntary filer	No
Well-known Seasoned Issuer	No
Amendment Flag	false
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Contained File Information, File Number	000-55462
Entity Incorporation, State Country Name	Delaware
Entity Address, Address Line One	3550 W. Teco Avenue
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	Nevada
Entity Address, Postal Zip Code	89,118
City Area Code	866
Local Phone Number	721-0297

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2018	Mar. 31, 2017
CURRENT ASSETS:
Cash and cash equivalents	$ 3,579,700	$ 2,692,953
Accounts receivable, net of allowance for doubtful accounts of $74,706 and $0 at March 31, 2018 and March 31, 2017, respectively	667,073
Inventory	1,049,372	89,037
Prepaid expenses	1,956,734	166,378
TOTAL CURRENT ASSETS	7,252,879	2,948,368
Property and Equipment, Net	13,759,157	8,642,677
Intangible assets, net of accumulated amortization of $4,140 and $3,420 at March 31, 2018 and March 31, 2017, respectively	1,404,366	154,786
Deposits and Prepayments	1,464,457	1,203,305
Other Assets	168,895	57,743
TOTAL ASSETS	24,049,754	13,006,879
CURRENT LIABILITIES:
Accounts Payable	371,925	176,152
Accrued Interest	175,878	48,969
Accrued Liabilities	316,090	447,710
Notes payable, net of unamortized discount of $5.0 million and $1.0 million at March 31, 2018 and March 31, 2017, respectively	1,056,301	2,734
TOTAL CURRENT LIABILITIES	1,920,194	675,565
Note Payable	355,233	155,312
Capital Lease Obligations	6,142,606	3,771,321
TOTAL LIABILITIES	8,418,033	4,602,198
STOCKHOLDERS' EQUITY:
Common stock, $0.0001 par value, 200,000,000 shares authorized, 168,616,855 and 124,406,818 shares issued and outstanding at March 31, 2018 and March 31, 2017, respectively	16,862	12,441
Additional Paid In Capital	70,961,104	43,569,864
Accumulated Deficit	(58,229,235)	(35,255,045)
TOTAL GB SCIENCES,INC.STOCKHOLDERS' EQUITY	12,748,731	8,327,260
Non-controlling interest	2,882,990	77,421
TOTAL EQUITY	15,631,721	8,404,681
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 24,049,754	$ 13,006,879

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Mar. 31, 2018	Mar. 31, 2017
Text Block [Abstract]
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	200,000,000	200,000,000
Common Stock, Shares, Issued	168,616,855	124,406,818
Common Stock, Shares, Outstanding	168,616,855	124,406,818
Allowance for doubtful accounts	$ 74,706	$ 0
Accumulated amortization	4,140	3,420
Unamortized discount	$ 5,000,000	$ 1,000,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Text Block [Abstract]
SALES REVENUE	$ 2,510,364
COST OF GOODS SOLD	(782,727)	$ 0
GROSS PROFIT	1,727,637	0
GENERAL AND ADMINISTRATIVE EXPENSES	19,552,288	8,933,111
LOSS FROM OPERATIONS	(17,824,651)	(8,933,111)
OTHER EXPENSE
Interest Expense	(5,176,361)	(901,134)
Other Expense	(158,213)	(248,858)
Total other expense	(5,334,574)	(1,149,992)
NET LOSS	(23,159,225)	(10,083,103)
Net loss attributable to non-controlling interest	(185,035)	(173,272)
NET LOSS ATTRIBUTABLE TO GROWBLOX SCIENCES, INC.	$ (22,974,190)	$ (9,909,830)
Net loss per share - basic and diluted	$ (0.17)	$ (0.13)
Weighted average common shares outstanding - basic and diluted	132,934,141	79,002,685

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Common Stock	Additional Paid-in Capital	Retained Earnings	Noncontrolling Interest	Total
Stockholders Equity, Beginning balance at Mar. 31, 2016	$ 4,733	$ 18,878,818	$ (20,779,862)	$ (78,603)	$ (1,974,914)
Shares, Outstanding Beginning balance at Mar. 31, 2016	47,335,147
Issuance of stock for debt conversion, value	$ 1,576	3,688,319			3,689,895
Issuance of stock for debt conversion, shares	15,760,165
Exercise of warrants for stock, value	$ 2,561	5,118,673			5,121,234
Exercise of warrants for stock, shares	25,606,171
Issuance of stock for services, value	$ 92	464,396			464,488
Issuance of stock for services, shares	916,300
Issuance of common stock to settle payables, value	$ 199	640,763			640,962
Issuance of common stock to settle payables, shares	1,991,943
Share based compensation expense		1,574,145			1,574,145
Issuance of warrants		1,824,973			1,824,973
Issuance of stock for cash, value	$ 2,987	4,623,084			4,626,071
Issuance of stock for cash, shares	29,872,500
Beneficial conversion feature on notes payable		1,315,500			1,315,500
Contributions from non-controlling interest				329,296	329,296
Induced Dividend from warrant exercises		4,565,353	(4,565,353)
Stock issued to settle legal obligations, value	160	410,840			411,000
Stock issued to settle legal obligations, shares	1,600,000
Stock issued for modification of notes payable, value	100	359,900			360,000
Stock issued for modification of notes payable, shares	1,000,000
Stock issued to employees, value	$ 27	85,853			85,880
Stock issued to employees, shares	266,345
Compensation Warrants, value	$ 6	19,247			19,253
Compensation Warrants, shares	58,247
Net Loss			(9,909,830)		(9,909,830)
Loss attributable to non-controlling interest				(173,272)	(173,272)
Stockholders Equity, Ending balance at Mar. 31, 2017	$ 12,441	43,569,864	(35,255,045)	77,421	8,404,681
Shares, Outstanding, Ending Balance at Mar. 31, 2017	124,406,818
Issuance of stock for debt conversion, value	$ 1,523	3,804,711			3,806,234
Issuance of stock for debt conversion, shares	15,231,828
Exercise of warrants for stock, value	$ 417	3,783			4,200
Exercise of warrants for stock, shares	4,168,940
Issuance of stock for services, value	$ 192	667,386			667,578
Issuance of stock for services, shares	1,928,845
Share based compensation expense		1,821,294			1,821,294
Issuance of stock for cash, value	$ 1,800	7,198,200			7,200,000
Issuance of stock for cash, shares	18,000,000
Beneficial conversion feature on notes payable		8,120,988			8,120,988
Contributions from non-controlling interest				3,120,000	3,120,000
Deconsolidation of GB Sciences Puerto Rico, LLC				(129,396)	(129,396)
Stock issued to settle Pacific Leaf royalty agreement, value	$ 160	1,039,840			1,040,000
Stock issued to settle Pacific Leaf royalty agreement, share	1,600,000
Stock issued to employees, value	$ 20	33,466			33,486
Stock issued to employees, shares	195,140
Compensation Warrants, value	$ 309	4,701,572			4,701,881
Compensation Warrants, shares	3,085,284
Net Loss			(22,974,190)		(22,974,190)
Loss attributable to non-controlling interest				(185,035)	(185,035)
Stockholders Equity, Ending balance at Mar. 31, 2018	$ 16,862	$ 70,961,104	$ (58,229,235)	$ 2,882,990	$ 15,631,721
Shares, Outstanding, Ending Balance at Mar. 31, 2018	168,616,855

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
OPERATING ACTIVITIES:
Net loss	$ (23,159,225)	$ (10,083,103)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	804,788	415,979
Stock-based compensation	7,224,239	4,328,497
Bad debt expense	74,706	0
Amortization of debt discount and beneficial conversion feature	1,620,709	530,484
Interest expense on conversion of notes payable	2,647,445	248,858
Loss on disposal	0	(5,572)
Gain on sale of membership interest in GB Sciences Puerto Rico, LLC	(357,968)	0
Stock issued for settlement of Pacific Leaf royalty agreement	(1,269,818)	0
Changes in operating assets and liabilities:
Prepaid expenses and other assets	(1,962,470)	(82,702)
Accounts payable	975,591	61,906
Accrued expenses	1,154,009	105,514
Net cash used in operating activities	(12,247,994)	(4,468,995)
INVESTING ACTIVITIES:
Cash deconsolidated on sale of membership interest in GB Sciences Puerto Rico, LLC	(19,417)	0
Payments on capital lease obligations	(740,680)
Purchase of property and equipment	(3,429,751)	(3,052,270)
Change in deposits and other assets	(1,213,671)	(1,144,053)
Net cash used in investing activities	(5,403,519)	(4,196,323)
FINANCING ACTIVITIES:
Proceeds from issuance of common stock and warrants	7,200,000	9,749,465
Proceeds from non-controlling interest	3,120,000	329,134
Proceeds from convertible notes	8,235,500	1,620,305
Payments under long-term obligations	(21,440)	(375,457)
Other financing activities	4,200	0
Net cash provided by financing activities	18,538,260	11,323,447
Net change in cash and cash equivalent	886,747	2,658,129
CASH AND CASH EQUIVALENT AT BEGINNING OF PERIOD	2,692,953	34,824
CASH AND CASH EQUIVALENT AT END OF PERIOD	3,579,700	2,692,953
Non-cash transactions:
Stock issued to settle payables	0	590,777
Stock issued to upon conversion of long-term note payable	3,806,234	3,688,319
Stock issued to settle legal obligations	0	460,840
Stock issued to settle Pacific Leaf Royalty Agreement	1,040,000	0
Capital lease obligation	2,525,000	3,900,000
Stock and warrants issued upon amendment of long-term note payable	0	875,663
Induced dividend from warrant exercises	$ 0	$ 4,565,192

Note 1 - Background and Basis o

Note 1 - Background and Basis of Presentation	12 Months Ended
	Mar. 31, 2018
Disclosure Text Block [Abstract]
Note 1 - Background and Basis of Presentation	Note 1 - Background and Basis of Presentation Background The Company seeks to be an innovative technology and solution company that converts the cannabis plant into medicines, therapies and treatments for a variety of ailments. The Company is developing and utilizing state of the art technologies in plant biology, cultivation and extraction techniques, combined with biotechnology, and plans to produce consistent and measurable medical-grade cannabis, cannabis concentrates and cannabinoid therapies. We seek to become a trusted producer of consistent and efficacious medicinal strains and products, combining both cannabinoids and terpenes, which we intend to market in those states within the United States and in other countries where the sale of medical cannabis products are permitted. In addition, subject to obtaining Food and Drug Administrative (FDA) certification, we intend to market our cannabinoid-based drug discoveries on a world-wide basis. We were incorporated in the State of Delaware on April 4, 2001, under the name “Flagstick Venture, Inc.” On March 28, 2008, stockholders owning a majority of our outstanding common stock approved changing our then name “Signature Exploration and Production Corp.” as our business model had changed. On March 13, 2014, we entered into a definitive asset purchase agreement for the acquisition of assets, including the Growblox™ cultivation technology which resulted in a change in our corporate name on April 4, 2014, from Signature Exploration and Production Corporation to Growblox Sciences, Inc. Effective December 12, 2016, the Company amended its Certificate of Corporation pursuant to shareholder approval as reported in the Form 8-K filed on October 14, 2016. Pursuant to the amendment the Company’s name was changed from Growblox Sciences, Inc. to GB Sciences, Inc. Effective April 8, 2018, Shareholders of the Company approved the change in corporate domicile from the State of Delaware to the State of Nevada and increase in the number of authorized capital shares from 250,000,000 to 400,000,000. Recent Developments Our wholly-owned subsidiary GB Sciences Nevada, LLC (“GBSN”) leases a warehouse facility at 3550 W. Teco Avenue, Las Vegas Nevada. On January 4, 2017, GBSN received a State Registration Certificate (“Certificate”) for its 28,000-sq. ft. cannabis cultivation facility located in Las Vegas, NV. The receipt of the Certificate allows the Company to cultivate medical cannabis. Phase 1 of the GBSN cultivation facility opened with 200 grow lights. When all phases of construction are completed, the facility is expected to generate revenues of $10 million. Completion of all Phases of this facility is dependent upon the availability of capital to complete construction. The Company has made completion of all Phases of this facility its number one priority. On October 4, 2016, we acquired a 60% interest in a Nevada Medical Marijuana Production License with an option of up to 80%. A production license enables us to convert cannabis plants into to oils and extracts that are suitable for creating medical compounds as well as consumer products. This license is critical and essential to our plan of producing cannabis-based medicines and must be integrated into our cultivation facility to ensure quality control standards and efficiency in our production of cannabis medicines. On October 23, 2017, the Company amended the existing Nevada Medical Marijuana Production License Agreement (“Amended Production License Agreement”). Per the terms of the Amended Production License Agreement, GB Sciences purchased the remaining percentage of the production license resulting in the 100% ownership of the license. GB Sciences also received 100% ownership of the cultivation license included in the original Nevada Medical Marijuana Production License Agreement. In exchange, GB Sciences made one-time payment of $500,000 and issued a Promissory Note in the amount of $700,000 payable in equal monthly payments over a three-year period commencing on January 1, 2018. On March 31, 2017, we entered into an agreement with Arizona-based company, Kush Cups, to produce cannabis-infused products in the state of Nevada. Cannabis for production will be grown in our Cultivation Labs facility in Las Vegas, NV. We will distribute cannabis-infused Keurig-compatible K-Cups, hot and cold brew coffees as well as infused teas. We expect our products to compete well in the marketplace because of the considerable efforts we have made in the plant genetics and tissue culturing of our proprietary strains of cannabis. And, we are the exclusive Nevada grower of Kyle Kushman's proprietary marijuana strains which have been highly rated top sellers in California. On November 1, 2017, the Company entered into an Edibles Production Agreement (the “EPA”) with The Happy Confections, L.L.C. (“THCLLC”) through the Company’s wholly-owned subsidiary, GB Sciences Las Vegas, LLC (“GBSLV”). Dr. Andrea Small-Howard, a member of GB Science’s Board of Directors, is a Co-Managing Member of THCLLC. Under the EPA, THCLLC is to produce cannabis-infused baked goods and other edibles in GBSLV’s production facility upon approval of GBSLV’s Nevada Medical Marijuana Production License. The Company will receive a royalty of between 20% and 25% on all sales of edibles produced by THCLLC. Contemporaneously with the EPA, the Company entered into a Non-Revolving Credit Line Agreement and Non-Revolving Credit Line Promissory Note (together, the “THC Note” or “Note”) to advance up to $300,000 to THCLLC for the purpose of expanding THCLLC’s operations. The Note bears interest at a rate of 1.29% per annum. Beginning 90 days after the sale of its first product, THCLLC is to make repayment of its advances under the Note in an amount equal to 25% of its gross sales revenue. Such repayment is due within 10 days of the sale of any product. Under the EPA, the Company is to provide accounting and bookkeeping services to THCLLC. In connection with the EPA and THC note, the Company entered into a Reimbursement Agreement for facility expenses and accounting services. Under the Reimbursement Agreement, the Company will be reimbursed $4,500 per month for facility expenses and $2,000 per month for accounting and bookkeeping services. In light of the fact that The Company will be providing the accounting and bookkeeping services to THCLLC, the Company may deduct royalties, facility expenses, and accounting expenses directly from the accounts of THCLLC. On January 31, 2018 the Company entered into a Contract Farming Agreement with Colorado Hemp Project Limited (“CHP”) for the development and cultivation of boutique help genetics and new strains of hemp which will provide the key ingredient in proprietary CBD formulations. Per the terms of the agreement, the Company leased 8 acres of land on which CHP planted 2000 seeds per acre. CHP is responsible for providing genetics, land, water, planting, cultivation, any soil amendments needed, harvest, drying and stripping into whole plant composite for extraction, if desired. In return, GB Sciences is obligated to pay for all production expenses and delivery or shipping for the total of $16,750 per acre of land farmed. On March 15, 2018, the Company leased additional 5 acres of land from CHP under the same terms as those included in the original agreement. Intellectual Property Through its wholly owned subsidiary, Growblox Life Sciences (“GBLS”), the Company retained Fenwick & West, a Silicon Valley based law firm focusing on life sciences and high technology companies with a nationally top-ranked intellectual property practice, to develop strategies for the protection of the Company's intellectual property. As of March 31, 2018, the following patent applications have been filed: Two patent applications (USPTO & PCT) 10/2017_Cannabis-based Formulas to treat Neurodegenerative Disorders (PD, AD, dementia) 02/2018_Cannabis-based Formulas to treat Anti-Inflammatory Disorders (asthma, IBD, etc.) Three provisional patent applications (USPTO) 10/2016_Cannabis-based Formulas to treat Neurodegenerative Disorders (PD, AD, dementia) 02/2017_Cannabis-based Formulas to treat Anti-Inflammatory Disorders (asthma, IBD, etc.) 05/2017_Myrcene-based Formulas to treat Heart Disorders & Pain Two licensed patents complete the GBLS portfolio: Two licensed patents (USPTO & PCT) 03/2017_Licensed Cannabinoid Receptor-based Heart Disease Patent (approved) 10/2017_Exclusive Worldwide License on Time-Released Cannabinoid Nanoparticles (approved in Spain, applied in the US, Canada, and Europe) The Company runs a lean drug development program and minimizes expenses, including personnel, overhead, and fixed capital expenses (such as lab and diagnostic equipment), through strategic partnerships with Universities and Contract Research Organizations (“CROs”). Through these research and development agreements, the Company has created a virtual pipeline for the further development of novel medicines extracted from the cannabis plant. The partners bring both expertise and infrastructure at a reasonable cost to the life sciences program. GB Sciences has also negotiated with these partners to keep 100% of the ownership of the IP within GBLS for original patent filings.

Note 2 - Going Concern

Note 2 - Going Concern	12 Months Ended
	Mar. 31, 2018
Disclosure Text Block [Abstract]
Note 2 - Going Concern	Note 2 - Going Concern The Company’s financial statements have been prepared assuming the Company will continue as a going concern. The Company has sustained net losses since inception. For the years ended March 31, 2018 and 2017, the Company sustained net losses of approximately $23.0 million and $9.9 million respectively and had an accumulated deficit of approximately $58.2 million and $35.3 million respectively. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. 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 assurances that the Company will be successful in achieving its goals. 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 include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that may be necessary in the event the Company is unable to continue as a going concern.

Note 3 - Basis of Presentation

Note 3 - Basis of Presentation and Summary of Significant Accounting Policies	12 Months Ended
	Mar. 31, 2018
Disclosure Text Block [Abstract]
Note 3 - Basis of Presentation and Summary of Significant Accounting Policies	Note 3 - Basis of Presentation and Summary of Significant Accounting Policies Principles of Consolidation We prepare our consolidated financial statements in accordance with generally accepted accounting principles (GAAP) for the United States of America. Our consolidated financial statements include all operating divisions and majority-owned subsidiaries, reported as a single operating segment, for which we maintain controlling interests. Intercompany accounts and transactions have been eliminated in consolidation. In our opinion, all adjustments, consisting only of normal recurring adjustments considered necessary for a fair presentation of the financial statements, have been included. Certain reclassifications have been made to the comparative period amounts in order to conform to the current period presentation. These reclassifications had no effect on the reported financial position, results of operations or cash flows. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Fair Value of Financial Instruments The Company adopted ASC 820, Fair Value Measurements and Disclosures (ASC 820). ASC 820 defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three levels are defined as follows: - Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. - Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. - Level 3 inputs to valuation methodology are unobservable and significant to the fair measurement. The carrying value of cash, accounts receivable, accounts payables and accrued expenses are estimated by management to approximate fair value primarily due to the short-term nature of the instruments. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. Accounts Receivable Accounts receivable are carried at their estimated collectible amounts. Trade accounts receivable are periodically evaluated for collectability. Inventory We value our inventory at the lower of the actual cost of our inventory, as determined using the first-in, first-out method, or its current estimated market value. We periodically review our physical inventory for excess, obsolete, and potentially impaired items and reserve accordingly. Our reserve estimate for excess and obsolete inventory is based on expected future use. Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets: 3-8 years for machinery and equipment, leasehold improvements are amortized over the shorter of the estimated useful lives or the underlying lease term. Repairs and maintenance expenditures which do not extend the useful lives of related assets are expensed as incurred. Long-Lived Assets Property and equipment comprise a significant portion of our total assets. We evaluate the carrying value of property and equipment if impairment indicators are present or if other circumstances indicate that impairment may exist under authoritative guidance. The annual testing date is March 31. When management believes impairment indicators may exist, projections of the undiscounted future cash flows associated with the use of and eventual disposition of property and equipment are prepared. If the projections indicate that the carrying value of the property and equipment are not recoverable, we reduce the carrying values to fair value. These impairment tests are heavily influenced by assumptions and estimates that are subject to change as additional information becomes available. 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, Debt with Conversion and Other Options “Application of Issue No. 98-5 to Certain Convertible Instruments” Compensation – Stock Compensation 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. Other Assets Other assets primarily include employee advances and a note receivable related to the operation of our cannabis production facility in Las Vegas, NV Revenue Recognition The FASB issued ASC 606 as guidance on the recognition of revenue from contracts with customers in May 2014 with amendments in 2015 and 2016. Revenue recognition depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance also requires disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The guidance permits two methods of adoption: retrospectively to each prior reporting period presented, or retrospectively with the cumulative effect of initially applying the guidance recognized at the date of initial application (the cumulative catch-up transition method). The Company’s only current revenue source is from sales of cannabis, a distinct physical good. Under previous accounting guidance, the Company recognized revenue upon delivery of distinct physical goods to the customer. Under ASC 606, the Company is required to separately identify each performance obligation resulting from its contracts from customers, which may be a good or a service. A contract may contain one or more performance obligations. All of the Company’s contracts with customers, past and present, contain only a single performance obligation, the delivery of distinct physical goods. Because fulfillment of the company’s performance obligation to the customer under ASC 606 results in the same timing of revenue recognition as under previous guidance (i.e. revenue is recognized upon delivery of physical goods), the Company did not record any material adjustment to report the cumulative effect of initial application of the guidance. Research and Development Costs Research and development costs are expensed as incurred. Equity-Based Compensation The Company accounts for equity instruments issued to employees in accordance with the provisions of ASC 718 Stock Compensation (ASC 718) and Equity-Based Payments to Non-employees pursuant to ASC 505-50 (ASC 505-50). The computation of the expense associated with stock-based compensation requires the use of a valuation model. The FASB-issued accounting guidance requires significant judgment and the use of estimates, particularly surrounding Black-Scholes assumptions such as stock price volatility, expected option lives, and expected option forfeiture rates, to value equity-based compensation. We currently use a Black-Scholes option pricing model to calculate the fair value of our stock options. We primarily use historical data to determine the assumptions to be used in the Black-Scholes model and have no reason to believe that future data is likely to differ materially from historical data. However, changes in the assumptions to reflect future stock price volatility and future stock award exercise experience could result in a change in the assumptions used to value awards in the future and may result in a material change to the fair value calculation of stock-based awards. This accounting guidance requires the recognition of the fair value of stock compensation in net income. Although every effort is made to ensure the accuracy of our estimates and assumptions, significant unanticipated changes in those estimates, interpretations and assumptions may result in recording stock option expense that may materially impact our financial statements for each respective reporting period. 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% of the related deferred tax assets. Loss per Share.

Note 4 - Capital Lease

Note 4 - Capital Lease	12 Months Ended
	Mar. 31, 2018
Disclosure Text Block [Abstract]
Note 4 - Capital Lease	Note 4 – Capital Lease In July, 2016, an entity associated with Pacific Leaf Partners, LLC completed the purchase of the building housing the Company’s cultivation facility at 3550 W. Teco Ave., Las Vegas, NV. In connection with the purchase, the Company entered into the Amended Lease Agreement for an initial term of ten and a half years with one option to extend the lease for five years, or until December 31, 2030. The monthly rent payments per the Amended Lease Agreement were $40,000 through December 31, 2017. Commencing January 1, 2018, the monthly rent payments increased by 3% and will increase by 3% per annum through the expiration of the lease. The Company analyzed the transaction in accordance with the applicable accounting guidance determining that the aggregate amount of $3.9 million met the requirements for capitalization. The building has been capitalized and is included in property and equipment, net balance, with related obligations included as part of current and non-current liabilities. The obligation recorded is based upon the present value of the future minimum lease payment discounted at 11.6% interest rate. On August 4, 2017, the Company entered into a Lease Agreement for the building located at 18350 Petroleum Drive in Baton Rouge, Louisiana, which will be used for the Company’s medical marijuana operations in the State of Louisiana. The Lease is for an initial term of five years beginning on July 1, 2018, with two options to extend the lease for five years, or until June 30, 2032. The monthly rent payments per the Lease Agreement are $25,588 through June 30, 2022. If the Company chooses to exercise its first option to extend the Lease term, the monthly rent payments will increase to $28,147 per month for the period from July 1, 2022 through June 30, 2027. If the Company chooses to exercise its second option to extend the Lease term, the monthly rent payments will increase to $30,966 per month for the period from July 1, 2027 through June 30, 2032. The Company analyzed the transaction in accordance with the applicable accounting guidance determining that the aggregate amount of $2.5 million met the requirements for capitalization. The building has been capitalized and is included in property and equipment, net balance, with related obligations included as part of current and non-current liabilities. The obligation recorded is based upon the present value of the future minimum lease payment discounted at a 10.3% interest rate.

Note 5 - Note Payable

Note 5 - Note Payable	12 Months Ended
	Mar. 31, 2018
Disclosure Text Block [Abstract]
Note 5 - Note Payable	Note 5 – Note Payable The Company entered into a Note Purchase Agreement, dated May 12, 2015 and effective as of June 8, 2015, with Pacific Leaf Ventures, LP (“Pacific Leaf”), pursuant to which Pacific Leaf has made installment loans (the “Loans”) to the Company in the aggregate amount of $1.75 million. The purpose of the financing is to provide for the acquisition and installation of an operating facility, equipment and other tangible assets by GB Sciences Nevada, LLC (“GBSN”). Such facility and equipment were dedicated to the cultivation of cannabis and the extraction of oils and other constituents present in cannabis, subject at all times to Nevada legal requirements. The note is convertible at the option of the holder into common shares at a conversion price of $0.50, subject to anti-dilution adjustments. To evidence the Loans, the Company issued to Pacific Leaf a 6% senior secured convertible promissory note (the “Note”), bearing interest at the rate of 6% per annum, payable quarterly. All outstanding principal and interest due under the Note were due and payable on May 12, 2020. The Company was required to repay the outstanding principal amount of the Note on a quarterly basis in an amount equal to 50% of the cash flow (accrued EBITDA) of GBSN attributable to our percentage interest in GBSN no later than the earlier to occur of (a) the fifth (5th) business day following receipt of a distribution of the Company's Share of GBSN’s EBITDA for the calendar quarter in question, or (b) thirty (30) days following the end of the calendar quarter in question, with the first such prepayment to be made not later than July 31, 2015 with respect to the quarter ending June 30, 2015. In order to induce the Pacific Leaf to extend the loan to the Company and to secure the payment and performance of all of the Secured Obligations, the Company agreed to grant Pacific Leaf a security interest in certain of its assets and enter into the lending agreement. On February 8, 2016, the Company entered into the Amended and Restated 6% Senior Convertible Promissory Note (“Amended Note”) with Pacific Leaf. The amended agreement modifies the 6% Senior Secure Convertible Promissory Note dated May 12, 2015 and effective as of June 8, 2015, in the principal amount of $1.75 million. Per the terms of the amended agreement, Pacific Leaf may make up to $1.0 million in additional advances to the Company under the Amended Note bringing the total in the aggregate to $2.75 million. The note is convertible at the option of the holder into common shares at a conversion price of $0.25, subject to anti-dilution adjustments. The Company has an option to prepay the Amended Note, without premium or penalty, in whole or in part, with accrued interest to the date of such prepayment. Until the payment in full of the Amended Note, Pacific Leaf or its designee have the option (the “Option”) to purchase up to a 20% membership interest in GBSN for a purchase price equal to $100,000 for each 2% of membership interest purchased (i.e., $1,000,000 if the Option is exercised in full), provided that the Option may not be exercised for less than a 1% membership interest in GBSN. In connection with the Amended Note, the Company also entered into the Amended and Restated Royalty Agreement with Pacific Leaf dated and effective as of February 8, 2016. Per the terms of the Amended Royalty Agreement, the royalty rate at any time shall equal to the sum of (i) 9.1%, and (ii) the percentage calculated by dividing the amount advanced in excess of $1.75 million by $1.0 million, multiplied by the gross revenues of GBSN. On the earlier of (i) the seventh anniversary of the royalty payment date, or (ii) the date that all amounts outstanding under the Amended Note have been paid in full, the royalty rate shall be reduced by 50%. On June 13, 2016, the Company received notice from the Pacific Leaf that it had elected to convert $500,000 of the Pacific Leaf Note into common stock of the Company pursuant to the Amended and Restated 6% Senior Secured Convertible Promissory. Accordingly, the Company has issued 2,000,000 shares of its common stock ($500,000 converted at a price of $0.25 per share) to Pacific Leaf and the Company’s indebtedness pursuant to the Note was reduced by $500,000. On August 4, 2016, the Company entered into the Second Omnibus Amendment ("Second Amendment") of its existing agreements with Pacific Leaf. The Second Amendment eliminates Pacific Leaf's option to purchase up to a 20% membership interest in GBSN and reduces Pacific Leaf's existing royalty rate to 16.4% of the gross sales revenue of GBSN. It also caps maximum aggregate royalty payments to be made to Pacific Leaf at $2,420,000 with respect to any calendar year. In consideration of the amended terms, Pacific Leaf and its designees received 1,000,000 shares of the Company's common stock and a five-year warrant to purchase 1,500,000 shares of the Company's common stock at $0.36 per share resulting in related expense of approximately $0.9 million. On October 4, October 20, November 1, and November 10, 2016, the Company received notices the Pacific Leaf that it had elected to convert total of $1,776,750 of the Pacific Leaf Note into common stock of the Company pursuant to the Amended and Restated 6% Senior Secured Convertible Promissory. Accordingly, the Company has issued 7,107,000 shares of its common stock ($1,776,750 converted at a price of $0.25 per share) to Pacific Leaf and the Company’s indebtedness pursuant to the Note was reduced by $1,776,750. On January 24, and February 22, 2017, the Company received additional notices from Pacific Leaf Ventures, LP (“Pacific Leaf”) that it had elected to convert $413,085 ($317,938 in principal and $95,145 in accrued interest) of the Pacific Leaf Note into common stock of the Company pursuant to the Amended and Restated 6% Senior Secured Convertible Promissory. Accordingly, the Company has issued 1,652,332 shares of its common stock ($413,083 converted at a price of $0.25 per share). As of March 31, 2017, the Company indebtedness pursuant to the Note was $0.2 million. On May 12, 2017, the Company received notice from Pacific Leaf Ventures, LP (“Pacific Leaf”) that it had elected to convert $184,805 ($154,805 principal and $30,000 accrued interest) of the Company’s indebtedness to Pacific Leaf Note into common stock of the Company pursuant to the Amended and Restated 6% Senior Secured Convertible Promissory. Accordingly, the Note was reduced by $184,805. On February 23, 2018, the Company and Pacific Leaf entered into an Agreement whereby all rights and obligations between the parties pursuant to all prior agreements would terminate. Under the terms of the agreement, the Company paid Pacific Leaf $1,269,818.05 upon the signing of the agreement and will pay Pacific Leaf an additional $1,500,000 on or before July 31, 2018. The Company will also issue Pacific Leaf 1,600,000 shares of restricted common stock on or before July 31, 2018. Thereafter, no business relationship will exist between the parties. In the event that the Company is unable to make the $1.5 million payment to Pacific Leaf on or before July 31, 2018, the Royalty Agreement will continue to be in full force and effect, any and all other agreements that would have been terminated under the terms of the February 2018 Agreement will continue to be in full force and effect, and 75% of all payments made under the February 2018 Agreement will be credited toward royalties owed under the Royalty Agreement. In connection with the February 2018 Agreement, the Company recorded royalty expense of $269,818 for accrued royalties paid, $250,000 in other expense which represents 25% of the $1 million payment made on February 26, 2018, and $750,000 in prepaid expenses which represents the 75% portion of the $1 million payment which will be credited toward future royalties in the event the $1.5 million payment is not made on or before July 31, 2018. The market value of the 1.6 million shares issued relating to the February 2018 Agreement was $1,040,000, valued as of the date of the agreement. The Company recorded $260,000 in other expense related to the issuance of those shares, which represents 25% of the market value of those shares. We recorded $780,000 in prepaid expenses, representing the 75% portion of the fair market value of those shares which will be credited toward future royalties in the event that the final $1.5 million payment is not made on or before July 31, 2018.

Note 6 - Property and Equipment

Note 6 - Property and Equipment	12 Months Ended
	Mar. 31, 2018
Disclosure Text Block [Abstract]
Note 6 - Property and Equipment	Note 6 - Property and Equipment Property and equipment is recorded at cost and depreciated using the straight-line method over the estimated useful lives of the asset or, in the case of leasehold improvements amortized over the lesser of the useful life of the asset or the underlying lease term. We recorded depreciation expense of $0.8 million and $0.4 million for the fiscal years ended March 31, 2018 and March 31, 2017, respectively. Property and equipment is comprised of the following: March 31, 2018 2017 Computer and software $ 151,748 $ 151,748 Machinery and equipment 1,094,472 981,130 Leaseholds 4,357,779 4,185,528 Construction in progress 3,193,767 83,812 Capital lease - building 6,425,000 3,900,000 15,222,766 9,302,218 Less accumulated depreciation and amortization (1,463,609) (659,541) Property and Equipment, Net $ 13,759,157 $ 8,642,677

Note 7 - Income Taxes

Note 7 - Income Taxes	12 Months Ended
	Mar. 31, 2018
Disclosure Text Block [Abstract]
Note 7 - Income Taxes	Note 7 – Income Taxes At March 31, 2018 and 2017 respectively, the Company had net operating loss carryforwards for income tax purposes of approximately $43,764,901 and $22,264,747 available as offsets against future taxable income. The net operating loss carryforwards are expected to expire at various times from 2025 through 2038. Utilization of the Company’s net operating losses may be subject to substantial annual limitation if the Company experiences a 50% change in ownership, as provided by the Internal Revenue Code and similar state provisions. Such an ownership change would substantially increase the possibility of net operating losses expiring before complete utilization. The provision for income taxes is different than would result from applying the U.S. statutory rate to profit before taxes for the reasons set forth in the following reconciliation: 2018 2017 Tax benefit computed at U.S. statutory rates $ (4,824,580) $ (3,377,374) Increases (decreases) in taxes resulting from: Non-deductible items 170,052 (25,000) Stock based compensation (5,620) - Change in valuation allowance 4,659,788 3,421,580 State taxes - (19,206) Total $ - $ - The tax effects of the primary temporary differences giving rise to the Company’s deferred tax assets and liabilities are as follows for the year ended March 31, 2018 and 2017: 2018 2017 Deferred tax assets: Net operating loss carryforward $ 9,190,629 $ 7,570,014 Depreciation and Amortization expense (286,240) (391,362) Stock based compensation 752,617 792,991 Total deferred tax assets 9,657,006 7,971,643 Less valuation allowance (9,657,006) (7,971,643) Net deferred tax asset $ - $ - Because of the Company’s lack of earnings history, the deferred tax assets have been fully offset by a valuation allowance. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during those periods that the temporary differences become deductible. The Company believes that the tax positions taken in its tax returns would be sustained upon examination by taxing authorities. The Company files income tax returns in the U.S. federal jurisdiction and other required state jurisdictions. The Company's periodic tax returns filed in 2015 and, thereafter, are subject to examination by taxing authorities under the normal statutes of limitations in the applicable jurisdictions. During the year ended March 31, 2018 and 2017, the decrease in the deferred tax asset valuation allowance amounted to approximately $1.7 million and $2.8 million, respectively.

Note 8 - Convertible Notes

Note 8 - Convertible Notes	12 Months Ended
	Mar. 31, 2018
Disclosure Text Block [Abstract]
Note 8 - Convertible Notes	Note 8 – Convertible Notes In February 2016, the Company issued a short-term Promissory Note (“Note”) with a face value of $192,500 resulting in aggregate proceeds of $175,000 reflecting a 9.1% original discount and a nominal rate of 10%. The Note is payable within one year of issuance and is convertible into 962,500 shares of the Company’s common stock and 962,500 common stock purchase warrants at any time and from time to time before maturity at the option of the holder. Each warrant gives the Noteholder the right to purchase one share of common stock of the Company at an exercise price of $0.50 per share for a period of three years. The beneficial conversion feature resulting from the discounted conversion price compared to the market price was calculated based on the date of issuance to be $94,037 after adjusting the effective conversion price for the relative fair value of the note proceeds compared to the fair value of the attached warrants and note. In addition to this discount related to the beneficial conversion feature, an additional discount of $66,912 was recorded based on the fair value of the 962,500 warrants attached to the note. This value was derived using the Black-Scholes valuation model. In February, 2017, the Company received a notice from the Holder of the Short-Term Promissory Note (“Note”) issued in February 2016 with face value of $192,500. The Holder had elected to convert all of the Company’s indebtedness into common stock of the Company pursuant to the Convertible Note Agreement. Accordingly, the Company had issued 965,500 shares of its common stock ($192,500 converted at a price of $0.20 per share). In March 2016, the Company issued a short-term Promissory Note (“Note”) with a face value of $300,000 resulting in aggregate proceeds of $250,000 reflecting a 16.67% original discount and a nominal rate of 20%. The Note is payable within one year of issuance and is convertible into 1,500,000 shares of the Company’s common stock and 1,500,000 common stock to purchase warrants at any time and from time to time before maturity at the option of the holder. Each warrant gives the Noteholder the right to purchase one share of common stock of the Company at an exercise price of $0.50 per share for a period of three years. The beneficial conversion feature resulting from the discounted conversion price compared to the market price was calculated based on the date of issuance to be $143,750 after adjusting the effective conversion price for the relative fair value of the note proceeds compared to the fair value of the attached warrants and note. In addition to this discount related to the beneficial conversion feature, an additional discount of $93,750 was recorded based on the fair value of the 1,500,000 warrants attached to the note. In November, 2016, the Company received a notice that the Noteholder had elected to convert its $300,000 Note into common stock of the Company pursuant to the Short-Term Convertible Note Agreement. Accordingly, the Company issued 1,500,000 shares of its common stock ($300,000 converted at a price of $0.20 per share) and a warrant to purchase 1,500,000 shares of the Company’s common stock at the price of $0.50 per share for the period of three years. As a result of the conversion, the Company recorded a loss of $0.1 million. In July 2016, the Company issued a short-term Promissory Note (“Note”) resulting in aggregate proceeds of $500,000. The Note is payable within one year of issuance and is convertible into 2,500,000 shares of the Company’s common stock at any time and from time to time before maturity at the option of the holder. The beneficial conversion feature resulting from the discounted conversion price compared to the market price was calculated based on the date of issuance to be $350,000 after adjusting the effective conversion price for the relative fair value of the note proceeds compared to the fair value of the Note. In January, 2017, the Company received a notice from the Holder of the Short-Term Promissory Note (“Note”) issued in July 2016 with face value of $500,000. The Holder had elected to convert $500,000 of the Company’s indebtedness into common stock of the Company pursuant to the Convertible Note Agreement. Accordingly, the Company had issued 2,538,333 shares of its common stock ($500,000 principal and $38,333 accrued interest converted at a price of $0.20 per share). As a result of the conversion, the Company recorded a loss of $0.2 million. In March 2017, the Company issued short-term Promissory Notes (“Notes”) to various holders with combined face value of $965,500. The Notes are payable within three years of issuance and are convertible into 3,862,000 shares of the Company’s common stock and 3,862,000 common stock purchase warrants at any time and from time to time before maturity at the option of the holder. Each warrant gives the Noteholder the right to purchase one share of common stock of the Company at an exercise price of $0.60 per share for a period of three years. The beneficial conversion feature resulting from the discounted conversion price compared to the market price was calculated based on the date of issuance to be $416,733 after adjusting the effective conversion price for the relative fair value of the note proceeds compared to the fair value of the attached warrants and note. In addition to this discount related to the beneficial conversion feature, an additional discount of $548,767 was recorded based on the fair value of the warrants attached to the note. This value was derived using the Black-Scholes valuation model. During the three months ended June 30, 2017, the Company issued short-term Promissory Notes (“Notes”) to various holders with combined face value of $1,034,500. The Notes are payable within three years of issuance and are convertible into 4,138,000 shares of the Company’s common stock. The Company also issued 4,138,000 common stock warrants to the Note holders. The warrants are exercisable at any time and from time to time before maturity at the option of the holder. Each warrant gives the Noteholder the right to purchase one share of common stock of the Company at an exercise price of $0.60 per share for a period of three years. The beneficial conversion feature resulting from the discounted conversion price compared to the market price was calculated based on the date of issuance to be $487,957 after adjusting the effective conversion price for the relative fair value of the note proceeds compared to the fair value of the attached warrants and note. In addition to this discount related to the beneficial conversion feature, an additional discount of $480,236 was recorded based on the fair value of the warrants attached to the note. This value was derived using the Black-Scholes valuation model. In July, 2017, the Company entered into a Placement Agent’s Agreement with a third-party brokerage firm to offer units consisting of a $1,000 6% promissory note convertible into 4,000 shares of the Company’s common stock at $0.25 per share and 4,000 warrants to purchase shares of the Company’s’ common stock at an exercise price of $0.65 per share for the period of three years. During the three months ended September 30, 2017, the Company issued short-term Promissory Notes (“Notes”) to various holders with combined face value of $3,085,000. The Notes are payable within three years of issuance and are convertible into 12,340,000 shares of the Company’s common stock. The Company also issued 12,340,000 common stock warrants to the Note holders. The warrants are exercisable at any time and from time to time before maturity at the option of the holder. Each warrant gives the Noteholder the right to purchase one share of common stock of the Company at an exercise price of $0.65 per share for a period of three years. The beneficial conversion feature resulting from the discounted conversion price compared to the market price was calculated based on the date of issuance to be $1,541,797 after adjusting the effective conversion price for the relative fair value of the note proceeds compared to the fair value of the attached warrants and note. In addition to this discount related to the beneficial conversion feature, an additional discount of $1,532,335 recorded based on the fair value of the warrants attached to the note. This value was derived using the Black-Scholes valuation model. During the three months ended December 31, 2017, the Company issued short-term Promissory Notes (“Notes”) to various holders with combined face value of $4,116,000. The Notes are payable within three years of issuance and are convertible into 16,464,000 shares of the Company’s common stock. The Company also issued 16,464,000 common stock warrants to the Note holders. The warrants are exercisable at any time and from time to time before maturity at the option of the holder. Each warrant gives the Noteholder the right to purchase one share of common stock of the Company at an exercise price of $0.65 per share for a period of three years. The beneficial conversion feature resulting from the discounted conversion price compared to the market price was calculated based on the date of issuance to be $1,600,808 after adjusting the effective conversion price for the relative fair value of the note proceeds compared to the fair value of the attached warrants and note. In addition to this discount related to the beneficial conversion feature, an additional discount of $2,417,856 was recorded based on the fair value of the warrants attached to the note. This value was derived using the Black-Scholes valuation model. The Notes and Warrants were issued in reliance on the exemption from registration provided by Section 4(2) of the Securities Act of 1933 (the “Securities Act”) and/or Rule 506 of Regulation D under the Securities Act, as amended.

Note 9 - Capital Transactions

Note 9 - Capital Transactions	12 Months Ended
	Mar. 31, 2018
Disclosure Text Block [Abstract]
Note 9 - Capital Transactions	Note 9 – Capital Transactions Sale of Common Stock and Warrants Debt Conversions During the year ended March 31, 2018, the Company issued an aggregate 15,231,828 shares of common stock as a result of debt conversions as follows: • • o During the three months ended December 31, 2017, the Company received notice from convertible note holders of the conversion of a total of $453,500 face value and $18,581 in interest accrued on the related convertible notes. Accordingly, the Company has issued 1,889,048 shares of its common stock based on a $0.25 per share conversion price. In connection with the conversions, $349,956 in unamortized discount on the related notes was recognized as interest expense and the Company has reduced the carrying amount of convertible notes payable by $103,544. o During the three months ended March 31, 2018, the Company received notice from convertible note holders of the conversion of a total of $3,020,500 face value and $128,848 in interest accrued on the related convertible notes. Accordingly, the Company has issued 12,603,560 shares of its common stock based on a $0.25 per share conversion price. In connection with the conversions, $2,297,716 in unamortized discount on the related notes was recognized as interest expense and the Company has reduced the carrying amount of convertible notes payable by $722,784. Exercise of Warrants for Stock During the year ended March 31, 2018, the Company issued 4,168,940 shares of its common stock for the exercise of warrants as follows: • • • Issuance of Stock for Services The Company issued 1,928,845 shares in exchange for consulting services and recorded a related expense of $0.7 million. The Company also issued 195,140 shares of common stock to employees and recorded an expense of $0.03 million. Issuance of Stock for Cash In January Issuance of Stock to Settle Pacific Leaf Royalty Agreement On February 20, 2018, the Company entered into the Agreement (“February 2018 Agreement”) with Pacific Leaf which supersedes and replaces all previous agreements and understandings between the Company and Pacific Leaf. In consideration for the full and complete termination of any and all previous agreements or understandings with Pacific Leaf, the Company paid $269,818 in cash for royalties earned through the date of the February 2018 Agreement, the Company paid $1.0 million in cash on February 26, 2018, the Company agreed to pay $1.5 million on or before July 31, 2018. On April 3, 2018, the Company also issued 1,600,000 shares of its common stock to Pacific Leaf in connection with the February 2018 Agreement. In the event that the Company is unable to make the $1.5 million payment to Pacific Leaf on or before July 31, 2018, the Royalty Agreement will continue to be in full force and effect, any and all other agreements that would have been terminated under the terms of the February 2018 Agreement will continue to be in full force and effect, and 75% of all payments made under the February 2018 Agreement will be credited toward royalties owed under the Royalty Agreement. In connection with the February 2018 Agreement, the Company recorded royalty expense of $269,818 for accrued royalties paid, $250,000 in other expense which represents 25% of the $1 million payment made on February 26, 2018, and $750,000 in prepaid expenses which represents the 75% portion of the $1 million payment which will be credited toward future royalties in the event the $1.5 million payment is not made on or before July 31, 2018. The market value of the 1.6 million shares issued relating to the February 2018 Agreement was $1,040,000, valued as of the date of the agreement. The Company recorded $260,000 in other expense related to the issuance of those shares, which represents 25% of the market value of those shares. We recorded $780,000 in prepaid expenses, representing the 75% portion of the fair market value of those shares which will be credited toward future royalties in the event that the final $1.5 million payment is not made on or before July 31, 2018. Exercise of Compensation Warrants for Stock During the year ended March 31, 2018, the Company issued 3,085,284 shares of its common stock to a third-party brokerage firm as a result of the cashless exercise of 3,317,375 compensation warrants at the weighted average exercise price of $0.06 per share and recorded a related expense of $0.6 million. Options and Warrants During the year ended March 31, 2018, the Company issued warrants to purchase 32,942,000 shares of its common stock at the price of $0.60 to $0.65 per share for the period of three years to various holders of its convertible notes. Convertible notes issued during the year ended March 31, 2018, have a combined face value of $8,235,500. During the year ended March 31, 2018, the Company recorded a discount of $4,430,427 based on the fair value of the warrants attached to the notes. This value was derived using the Black-Scholes valuation model. In connection with its private placement of common stock in January 2018, the Company issued warrants to purchase 9,000,000 shares of its common stock at a strike price of $0.65 and issued 18,000,000 shares of its common stock for a total of $7,200,000 in cash proceeds. The Company recorded an increase of $7,198,200 to additional paid-in capital related to the private placement. In connection with the private placements above, the Company issued a total of 5,480,000 compensation warrants to a third-party brokerage firm at a price of $0.25 to $1.00 per share and recorded a related expense of $4.1 million. Warrants Outstanding Presented below is a summary of the Company’s warrant activity for the years ended March 31, 2018 and 2017: Warrants Outstanding Number of Shares Exercise Price Outstanding at April 1, 2016 19,315,334 Warrants issued 40,723,250 $0.36-$0.60 Warrants exercised (25,606,171) $0.20 Warrants expired/cancelled (1,500,000) $1.00 Outstanding at March 31, 2017 32,932,413 Warrants issued 51,284,000 $0.60-$1.00 Warrants exercised (9,838,375) $0.01-0.20 Warrants expired/cancelled (8,494,976) $1.00 Outstanding at March 31, 2018 65,883,062 All of the foregoing securities, including GB Sciences common stock, were issued in reliance on the exemption from registration provided by Section 4(2) of the Securities Act of 1933 (the “Securities Act”) and/or Rule 506 of Regulation D under the Securities Act, as amended.

Note 10 - Employee Benefit Plan

Note 10 - Employee Benefit Plan	12 Months Ended
	Mar. 31, 2018
Disclosure Text Block [Abstract]
Note 10 - Employee Benefit Plan	Note 10 – Employee Benefit Plan Share-Based Employee Compensation On February 6, 2008, the Board of Directors adopted the GB Sciences, Inc. 2007 Amended Stock Option Plan (“2007 Plan”). Under the 2007 Plan, 8,000,000 shares of the Company’s restricted common stock may be issuable upon the exercise of options issued to employees, advisors and consultants. The Company revised the plan and the Board of Directors adopted the new 2014 Equity Compensation Plan. On June 30, 2015, GB Sciences filed a Form S-8 Registration Statement with the SEC to register 8,500,000 shares of common stock issuable under stock options to grant to employees and consultants. At the Company’s special meeting of the shareholders held on April 6, 2018, the adoption by the Board of Directors of the 2014 Equity Compensation Plan was ratified by a majority of shareholders present at the meeting, either in person or by proxy. Compensation Expense For the years ended March 31, 2018 and 2017, the Company recorded compensation expense of $1.8 million and $1.3 million respectively, related to employee stock options and restricted stock. The unrecognized compensation cost, and weighted-average period over which the cost is expected to be recognized for non-vested awards as of March 31, 2018, are presented below: Unrecognized Compensation Cost ($) Weighted Average Period (years) Stock Options 1,053,155 0.60 Total 1,053,155 0.60 Fair Value The closing price of the Company's stock on the date of grant is used as the fair value for the issuances of restricted stock. The fair value of stock options granted is estimated as of the grant date using the Black-Scholes option pricing model. The following range of assumptions in the Black-Scholes option pricing model was used to determine fair value at the years ended below: Twelve months ended March 31, 2018 March 31, 2017 Weighted-average volatility 183.55% 174.57% Expected term (in years) 10 10 Risk-free interest rate 2.02% 1.07% Expected volatilities used for award valuation in 2018 and 2017 are based on the peer group volatility. The risk-free interest rate for periods equal to the expected term of an award is based on a blended historical rate using Federal Reserve rates for U.S. Treasury securities. Stock Options A summary of option activity as of March 31, 2018 and 2017, and changes during the years then ended, is presented below: Options Weighted Average Exercise Price $ Weighted Average Remaining Contractual Life (years) Aggregate Intrinsic Value ($) Outstanding at April 1, 2016 2,500,000 $0.25 9.23 15,075 Granted 5,050,000 $0.30 Exercised - - Forfeited (600,000) $0.35 Outstanding at March 31, 2017 6,950,000 $0.26 8.05 627,890 Granted 6,400,000 $0.28 Exercised (83,333) $0.32 Forfeited (233,333) $0.28 Outstanding at March 31, 2018 13,033,334 $0.28 8.21 2,646,723 Fully vested and expected to vest at March 31, 2018 5,031,671 $0.27 1,047,477 Exercisable at March 31, 2018 5,031,671 $0.27 1,047,477 Restricted stock awards A summary of the status of the Company’s non-vested restricted stock grants during the years ended March 31, 2017 and 2016 is presented below: Shares Weighted Average Grant Date Fair Value ($) Balance at April 1, 2016 453,333 $0.35 Granted 565,359 Vested (568,692) Forfeited/Cancelled (450,000) Non-vested at March 31, 2017 - - Granted - Vested - Forfeited/Cancelled - Non-vested at March 31, 2018 - - The total fair value of restricted stock that vested during the years ended March 31, 2018 and 2017 was $0, and $0.2 million, respectively.

Note 11 - Commitments and Conti

Note 11 - Commitments and Contingencies	12 Months Ended
	Mar. 31, 2018
Disclosure Text Block [Abstract]
Note 11 - Commitments and Contingencies	Note 11 – Commitments and Contingencies On September 18, 2017 GB Sciences finalized its agreement with Louisiana State University (“LSU”) AgCenter to be the sole operator of the LSU’s medical marijuana program. The LSU Board of Supervisors entered into a five-year agreement—that has an option to renew for two additional five-year terms—with GB Sciences. The contract includes the Company’s commitment to make a minimum financial contribution to the LSU AgCenter in the amount of $3.4 million, or a 10% commission of gross receipts, in addition to annual research investments of $500,000 to the LSU AgCenter. The monetary contributions would be used to conduct research on plant varieties, compounds, extraction techniques and delivery methods that could generate additional revenue through discoveries that are subject to intellectual property rights, which AgCenter would retain 50% of those rights. As of December 2017, GB Sciences made payments totaling $500,000 toward its obligations under the agreement. From time to time, the Company may become involved in certain legal proceedings and claims which arise in the ordinary course of business. In our opinion, based on consultations with outside counsel, the results of any of these ordinary course matters, individually and in the aggregate, are not expected to have a material effect on our results of operations, financial condition, or cash flows. As more information becomes available, if management should determine that an unfavorable outcome is probable on such a claim and that the amount of such probable loss that it will incur on that claim is reasonably estimable, we will record a reserve for the claim in question. If and when we record such a reserve is recorded, it could be material and could adversely impact our results of operations, financial condition, and cash flows.

Note 12 - Deposits and Prepayme

Note 12 - Deposits and Prepayments	12 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
Note 12 - Deposits and Prepayments	Note 12 – Deposits and Prepayments Deposits and prepayment balances were $1.5 million and $1.2 million at March 31, 2018 and March 31, 2017, respectively. The increase in deposits and prepayments is primarily due to a $0.3 million escrow deposit related to the Company’s Letter of Intent regarding potential acquisition of 100% interest in NevadaPURE, LLC (“NVPURE LOI”) entered into on March 22, 2018. Subsequent to March 31, 2018, the NVPURE LOI was terminated and the Company received a refund of its $0.3 million deposit on May 9, 2018.

Note 13 - Related Party Transac

Note 13 - Related Party Transactions	12 Months Ended
	Mar. 31, 2018
Disclosure Text Block [Abstract]
Note 13 - Related Party Transactions	Note 13 - Related Party Transactions During the fiscal year ended March 31, 2017, the Company entered into a consulting contract with Quantum Shop, a Company owned by a relative of one of the Company’s executives. Per the terms of the agreement, Quantum Shop is to provide GB Sciences with research, design, development, fabrication, and production services. During the year ended March 31, 2017, the Company made a payment of $50,000 to the Quantum Shop in relation to the services provided. During the year ended March 31, 2018, the Company made additional payments totaling $1.7 million to Quantum Shop primarily related to the build-out of the Company’s cultivation and production facility in Baton Rouge, Louisiana. During the year ended March 31, 2017, the Company entered into an advisory agreement with Electrum Partners, LLC, (“Electrum Partners”) a company whose President resides on GB Sciences’ Board of Directors and serves as a Chair of the Audit Committee. Per the terms of the agreement, Electrum Partners shall be compensated $5,000 monthly with the initial payment due upon the execution of the consulting agreement. Electrum Partners is also to receive an additional $10,000 each month in restricted stock. The agreement has a term of one year and is renewable for a successive one-year period. The agreement was renewed for its second one-year period in March 2018. During the year ended March 31, 2017, the Company made payments totaling $75,562 to Electrum Partners and issued 34,996 shares of its restricted stock. During the year ended March 31, 2018, the Company made payments totaling $75,562 to Electrum Partners and issued 499,102 shares of its restricted stock. During the year ended March 31, 2018, the Company entered into a consulting contract with Monica Poss, a relative of one of the Company’s executives. Per the terms of the agreement, Ms. Poss is to provide GB Sciences with advisory services. The Company made payments of $32,626 and issued 46,706 shares of its common stock at an expense of $11,473 relating to services provided during the twelve months ended March 31, 2018. On November 1, 2018, the Company entered into an Edibles Production Agreement (the “EPA”) with The Happy Confections, L.L.C. (“THCLLC”) through the Company’s wholly-owned subsidiary, GB Sciences Las Vegas, LLC (“GBSLV”). Dr. Andrea Small-Howard, a member of GB Science’s Board of Directors, is a Co-Managing Member of THCLLC. Under the EPA, THCLLC is to produce cannabis-infused baked goods and other edibles in GBSLV’s production facility upon approval of GBSLV’s Nevada Medical Marijuana Production License. The Company will receive a royalty of between 20% and 25% on all sales of edibles produced by THCLLC. Contemporaneously with the EPA, the Company entered into a Non-Revolving Credit Line Agreement and Non-Revolving Credit Line Promissory Note (together, the “THC Note” or “Note”) to advance up to $300,000 to THCLLC for the purpose of expanding THCLLC’s operations. The Note bears interest at a rate of 1.29% per annum. Beginning 90 days after the sale of its first product, THCLLC is to make repayment of its advances under the Note in an amount equal to 25% of its gross sales revenue. Such repayment is due within 10 days of the sale of any product. Under the EPA, the Company is to provide accounting and bookkeeping services to THCLLC. In connection with the EPA and THC note, the Company entered into a Reimbursement Agreement for facility expenses and accounting services. Under the Reimbursement Agreement, the Company will be reimbursed $4,500 per month for facility expenses and $2,000 per month for accounting and bookkeeping services. In light of the fact that The Company will be providing the accounting and bookkeeping services to THCLLC, the Company may deduct royalties, facility expenses, and accounting expenses directly from the accounts of THCLLC. As of March 31, 2018, the Company has advanced $150,995 under the THC Note. This amount is reported under the other assets caption on the Company’s March 31, 2018 balance sheet.

Note 14 - Subsequent Events

Note 14 - Subsequent Events	12 Months Ended
	Mar. 31, 2018
Disclosure Text Block [Abstract]
Note 14 - Subsequent Events	Note 14 – Subsequent Events Capital Transactions · · · · Letter of Intent to Purchase 100% Interest in NevadaPURE, LLC On March 22, 2018, the Company entered into the non-binding Letter of Intent ("LOI") with NevadaPURE, LLC (“NVPURE”), to purchase a 100% interest in NVPURE for approximately $28.0 million in cash and the assumption of approximately $5.0 million of liabilities. The purchase was contingent on the completion of due diligence within 30 days, negotiation of a final purchase agreement, and regulatory approval. After considerable due diligence, the LOI was mutually terminated on May 9, 2018 after the Company and NevadaPURE failed to reach a consensus on the terms of the proposed acquisition. Change in Domicile and Number of Authorized Capital Effective April 8, 2018, Shareholders of the Company approved the change in corporate domicile from the State of Delaware to the State of Nevada and increase in the number of authorized capital shares from 250,000,000 to 400,000,000.

Note 15 - Deconsolidation of GB

Note 15 - Deconsolidation of GB Sciences Puerto Rico, LLC	12 Months Ended
	Mar. 31, 2018
Disclosure Text Block [Abstract]
Note 15 - Deconsolidation of GB Sciences Puerto Rico, LLC	Note 15 – Deconsolidation of GB Sciences Puerto Rico, LLC During the third quarter of the fiscal year, the Company agreed to transfer approximately 17% of its membership interest in GB Sciences Puerto Rico, LLC (GBSPR) to Cesar Cordero-Kruger, who at the time of the agreement owned approximately 34% of GBSPR. The Company did not receive any consideration in the transaction but was relieved of any obligation to fund the losses of GBSPR going forward. As the result of the transaction, the Company deconsolidated the assets, liabilities and noncontrolling interests of GBSPR since its ownership interest was reduced to a non-controlling level. Total net liabilities deconsolidated were $228,572, which consisted of the following: October 1, 2017 Cash and cash equivalents $ 19,417 Long term deposits 112,134 Property and equipment 45,752 Less: Accrued liabilities 405,000 Other liabilities 875 Net liabilities deconsolidated $ (228,572) GBSPR has a history of recorded losses and no revenue or sales contracts to date. Its liabilities exceed its assets and management does not have any reason to believe that GBSPR will ever generate positive cash flows to the Company. The Company is not obligated to fund GBSPR’s future losses. Based on these facts, the Company determined that the fair value of its remaining interest in GBSPR is zero and recorded a gain on the deconsolidation of GBSPR, calculated as follows: October 1, 2017 Consideration received $ - Fair value of retained noncontrolling interest - Carrying value of noncontrolling interest 129,396 Net liabilities deconsolidated 228,572 Gain on sale of membership interest in GB Sciences Puerto Rico, LLC $ 357,968 The gain on deconsolidation of GBSPRLLC is classified under the other income/(expense) caption in the Company’s Consolidated Statement of Operations for the year ended March 31, 2018. The investment in GBSPR will be accounted for under the equity method, as the Company maintains significant influence but lacks control over GBSPR. Because the Company is not obligated to and does not intend to fund future losses, the Company’s share of GBSPR’s net losses will be suspended until GBSPR achieves cumulative net profitability.

Note 16 - Non-Controlling Inter

Note 16 - Non-Controlling Interest	12 Months Ended
	Mar. 31, 2018
Noncontrolling Interest [Abstract]
Note 16 - Non-Controlling Interest	Note 16 – Non-Controlling Interest On February 12, 2018, the Company entered into the Operating Agreement for its wholly-owned subsidiary, GB Sciences Louisiana, LLC (“GBSLA"). Pursuant to the Operating Agreement, Wellcana Group, LLC (“Wellcana”) purchased 15% of the membership interest in GBSLA for the price of $3 million. Under the operating agreement, Wellcana has the option to make additional capital contributions for the purchase of up to an additional 35% membership interest in GBSLA, at the rate of 5% membership interest per $1 million contributed. As of March 31, 2018, Wellcana’s non-controlling interest in GBSLA remained at 15%. On May 23, 2018, Wellcana made an additional $3.8 million contribution to GBSLA for the purchase of an additional 19% membership interest. The contribution increased Wellcana’s membership interest in GBSLA to a total of 34%.

Note 3 - Basis of Presentatio23

Note 3 - Basis of Presentation and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Mar. 31, 2018
Policy Text Block [Abstract]
Principles of Consolidation	Principles of Consolidation We prepare our consolidated financial statements in accordance with generally accepted accounting principles (GAAP) for the United States of America. Our consolidated financial statements include all operating divisions and majority-owned subsidiaries, reported as a single operating segment, for which we maintain controlling interests. Intercompany accounts and transactions have been eliminated in consolidation. In our opinion, all adjustments, consisting only of normal recurring adjustments considered necessary for a fair presentation of the financial statements, have been included. Certain reclassifications have been made to the comparative period amounts in order to conform to the current period presentation. These reclassifications had no effect on the reported financial position, results of operations or cash flows.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company adopted ASC 820, Fair Value Measurements and Disclosures (ASC 820). ASC 820 defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three levels are defined as follows: - Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. - Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. - Level 3 inputs to valuation methodology are unobservable and significant to the fair measurement. The carrying value of cash, accounts receivable, accounts payables and accrued expenses are estimated by management to approximate fair value primarily due to the short-term nature of the instruments.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents.
Accounts Receivable	Accounts Receivable Accounts receivable are carried at their estimated collectible amounts. Trade accounts receivable are periodically evaluated for collectability.
Inventory	Inventory We value our inventory at the lower of the actual cost of our inventory, as determined using the first-in, first-out method, or its current estimated market value. We periodically review our physical inventory for excess, obsolete, and potentially impaired items and reserve accordingly. Our reserve estimate for excess and obsolete inventory is based on expected future use.
Finite-Lived Intangible Assets	Finite-Lived Intangible Assets Our finite-lived intangible assets primarily represent the value of our patents. We amortize our finite-lived intangible assets 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.
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets: 3-8 years for machinery and equipment, leasehold improvements are amortized over the shorter of the estimated useful lives or the underlying lease term. Repairs and maintenance expenditures which do not extend the useful lives of related assets are expensed as incurred.
Long-lived Assets	Long-Lived Assets Property and equipment comprise a significant portion of our total assets. We evaluate the carrying value of property and equipment if impairment indicators are present or if other circumstances indicate that impairment may exist under authoritative guidance. The annual testing date is March 31. When management believes impairment indicators may exist, projections of the undiscounted future cash flows associated with the use of and eventual disposition of property and equipment are prepared. If the projections indicate that the carrying value of the property and equipment are not recoverable, we reduce the carrying values to fair value. These impairment tests are heavily influenced by assumptions and estimates that are subject to change as additional information becomes available.
Beneficial Conversion Feature of Convertible Notes Payable	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, Debt with Conversion and Other Options “Application of Issue No. 98-5 to Certain Convertible Instruments” Compensation – Stock Compensation 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.
Other Assets	Other Assets Other assets primarily include employee advances and a note receivable related to the operation of our cannabis production facility in Las Vegas, NV
Revenue Recognition	Revenue Recognition The FASB issued ASC 606 as guidance on the recognition of revenue from contracts with customers in May 2014 with amendments in 2015 and 2016. Revenue recognition depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance also requires disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The guidance permits two methods of adoption: retrospectively to each prior reporting period presented, or retrospectively with the cumulative effect of initially applying the guidance recognized at the date of initial application (the cumulative catch-up transition method). The Company’s only current revenue source is from sales of cannabis, a distinct physical good. Under previous accounting guidance, the Company recognized revenue upon delivery of distinct physical goods to the customer. Under ASC 606, the Company is required to separately identify each performance obligation resulting from its contracts from customers, which may be a good or a service. A contract may contain one or more performance obligations. All of the Company’s contracts with customers, past and present, contain only a single performance obligation, the delivery of distinct physical goods. Because fulfillment of the company’s performance obligation to the customer under ASC 606 results in the same timing of revenue recognition as under previous guidance (i.e. revenue is recognized upon delivery of physical goods), the Company did not record any material adjustment to report the cumulative effect of initial application of the guidance.
Research and Development Costs	Research and Development Costs Research and development costs are expensed as incurred.
Equity-based Compensation	Equity-Based Compensation The Company accounts for equity instruments issued to employees in accordance with the provisions of ASC 718 Stock Compensation (ASC 718) and Equity-Based Payments to Non-employees pursuant to ASC 505-50 (ASC 505-50). The computation of the expense associated with stock-based compensation requires the use of a valuation model. The FASB-issued accounting guidance requires significant judgment and the use of estimates, particularly surrounding Black-Scholes assumptions such as stock price volatility, expected option lives, and expected option forfeiture rates, to value equity-based compensation. We currently use a Black-Scholes option pricing model to calculate the fair value of our stock options. We primarily use historical data to determine the assumptions to be used in the Black-Scholes model and have no reason to believe that future data is likely to differ materially from historical data. However, changes in the assumptions to reflect future stock price volatility and future stock award exercise experience could result in a change in the assumptions used to value awards in the future and may result in a material change to the fair value calculation of stock-based awards. This accounting guidance requires the recognition of the fair value of stock compensation in net income. Although every effort is made to ensure the accuracy of our estimates and assumptions, significant unanticipated changes in those estimates, interpretations and assumptions may result in recording stock option expense that may materially impact our financial statements for each respective reporting period.
Income Taxes	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% of the related deferred tax assets.
Loss Per Share	Loss per Share.

Note 6 - Property and Equipme24

Note 6 - Property and Equipment (Tables)	12 Months Ended
	Mar. 31, 2018
Table Text Block Supplement [Abstract]
Property, Plant and Equipment	March 31, 2018 2017 Computer and software $ 151,748 $ 151,748 Machinery and equipment 1,094,472 981,130 Leaseholds 4,357,779 4,185,528 Construction in progress 3,193,767 83,812 Capital lease - building 6,425,000 3,900,000 15,222,766 9,302,218 Less accumulated depreciation and amortization (1,463,609) (659,541) Property and Equipment, Net $ 13,759,157 $ 8,642,677

Note 7 - Income Taxes (Tables)

Note 7 - Income Taxes (Tables)	12 Months Ended
	Mar. 31, 2018
Table Text Block Supplement [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	The provision for income taxes is different than would result from applying the U.S. statutory rate to profit before taxes for the reasons set forth in the following reconciliation: 2018 2017 Tax benefit computed at U.S. statutory rates $ (4,824,580) $ (3,377,374) Increases (decreases) in taxes resulting from: Non-deductible items 170,052 (25,000) Stock based compensation (5,620) - Change in valuation allowance 4,659,788 3,421,580 State taxes - (19,206) Total $ - $ -
Schedule of Deferred Tax Assets and Liabilities	The tax effects of the primary temporary differences giving rise to the Company’s deferred tax assets and liabilities are as follows for the year ended March 31, 2018 and 2017: 2018 2017 Deferred tax assets: Net operating loss carryforward $ 9,190,629 $ 7,570,014 Depreciation and Amortization expense (286,240) (391,362) Stock based compensation 752,617 792,991 Total deferred tax assets 9,657,006 7,971,643 Less valuation allowance (9,657,006) (7,971,643) Net deferred tax asset $ - $ -

Note 9 - Capital Transactions (

Note 9 - Capital Transactions (Tables)	12 Months Ended
	Mar. 31, 2018
Table Text Block Supplement [Abstract]
Schedule of Warrants	Warrants Outstanding Number of Shares Exercise Price Outstanding at April 1, 2016 19,315,334 Warrants issued 40,723,250 $0.36-$0.60 Warrants exercised (25,606,171) $0.20 Warrants expired/cancelled (1,500,000) $1.00 Outstanding at March 31, 2017 32,932,413 Warrants issued 51,284,000 $0.60-$1.00 Warrants exercised (9,838,375) $0.01-0.20 Warrants expired/cancelled (8,494,976) $1.00 Outstanding at March 31, 2018 65,883,062

Note 10 - Employee Benefit Pl27

Note 10 - Employee Benefit Plan (Tables)	12 Months Ended
	Mar. 31, 2018
Table Text Block Supplement [Abstract]
Schedule of Unrecognized Compensation Cost, Nonvested Awards	Unrecognized Compensation Cost ($) Weighted Average Period (years) Stock Options 1,053,155 0.60 Total 1,053,155 0.60
Schedule of Stock Options, Valuation Assumptions	Twelve months ended March 31, 2018 March 31, 2017 Weighted-average volatility 183.55% 174.57% Expected term (in years) 10 10 Risk-free interest rate 2.02% 1.07%
Schedule of Stock Options Roll Forward	Options Weighted Average Exercise Price $ Weighted Average Remaining Contractual Life (years) Aggregate Intrinsic Value ($) Outstanding at April 1, 2016 2,500,000 $0.25 9.23 15,075 Granted 5,050,000 $0.30 Exercised - - Forfeited (600,000) $0.35 Outstanding at March 31, 2017 6,950,000 $0.26 8.05 627,890 Granted 6,400,000 $0.28 Exercised (83,333) $0.32 Forfeited (233,333) $0.28 Outstanding at March 31, 2018 13,033,334 $0.28 8.21 2,646,723 Fully vested and expected to vest at March 31, 2018 5,031,671 $0.27 1,047,477 Exercisable at March 31, 2018 5,031,671 $0.27 1,047,477
Schedule of Nonvested Restricted Stock Units Activity	Shares Weighted Average Grant Date Fair Value ($) Balance at April 1, 2016 453,333 $0.35 Granted 565,359 Vested (568,692) Forfeited/Cancelled (450,000) Non-vested at March 31, 2017 - - Granted - Vested - Forfeited/Cancelled - Non-vested at March 31, 2018 - -

Note 15 - Deconsolidation of 28

Note 15 - Deconsolidation of GB Sciences Puerto Rico, LLC (Tables)	12 Months Ended
	Mar. 31, 2018
Disclosure Text Block [Abstract]
Schedule of Deconsolidated of assets, liabilities and noncontrolling interests	Total net liabilities deconsolidated were $228,572, which consisted of the following: October 1, 2017 Cash and cash equivalents $ 19,417 Long term deposits 112,134 Property and equipment 45,752 Less: Accrued liabilities 405,000 Other liabilities 875 Net liabilities deconsolidated $ (228,572)
Gain on the deconsolidation	Based on these facts, the Company determined that the fair value of its remaining interest in GBSPR is zero and recorded a gain on the deconsolidation of GBSPR, calculated as follows: October 1, 2017 Consideration received $ - Fair value of retained noncontrolling interest - Carrying value of noncontrolling interest 129,396 Net liabilities deconsolidated 228,572 Gain on sale of membership interest in GB Sciences Puerto Rico, LLC $ 357,968

Note 1 - Background and Basis29

Note 1 - Background and Basis of Presentation (Details)	12 Months Ended
	Mar. 31, 2018USD ($)ft²shares	Apr. 08, 2018shares	Mar. 31, 2017shares
Entity Incorporation, Date of Incorporation	Apr. 4, 2001
NET REVENUE	$ 2,510,364
Common stock shares authorised | shares	200,000,000	400,000,000	200,000,000
Las Vegas Facility
Area of Real Estate Property | ft²	28,000
Phase 1 Of Build Out
NET REVENUE	$ 10,000,000

Note 2 - Going Concern (Details

Note 2 - Going Concern (Details) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Text Block [Abstract]
NET LOSS ATTRIBUTABLE TO GROWBLOX SCIENCES, INC.	$ (22,974,190)	$ (9,909,830)
Accumulated Deficit	$ (58,229,235)	$ (35,255,045)

Note 3 - Basis of Presentatio31

Note 3 - Basis of Presentation and Summary of Significant Accounting Policies: Property and Equipment (Details) - Machinery and Equipment	12 Months Ended
	Mar. 31, 2018
Maximum
Property, Plant and Equipment, Useful Life	8 years
Minimum
Property, Plant and Equipment, Useful Life	3 years

Note 3 - Basis of Presentatio32

Note 3 - Basis of Presentation and Summary of Significant Accounting Policies: Loss Per Share (Details) - shares	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Text Block [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	104,207,396	39,882,413

Note 4 - Capital Lease (Details

Note 4 - Capital Lease (Details) - Pacific Leaf Ventures Lp - USD ($)	Jul. 31, 2018	Feb. 23, 2018	Jul. 31, 2016	Mar. 31, 2018
Debt Instrument, Periodic Payment	$ 1,500,000	$ 1,269,818
Teco Facility Lease
Debt Instrument, Periodic Payment				$ 40,000
Description of Lessee Leasing Arrangements, Capital Leases			Commencing January 1, 2018, the monthly rent payments will increase by 3% per annum through the expiration of the lease
Capital Lease Obligations				$ 3,900,000
Discount Rate				11.60%
GB Sciences Louisiana Lease
Debt Instrument, Periodic Payment				$ 25,588
Capital Lease Obligations				$ 2,500,000
Discount Rate				10.30%

Note 5 - Note Payable (Details)

Note 5 - Note Payable (Details) - USD ($)	Jul. 31, 2018	Feb. 23, 2018	Aug. 31, 2016	Feb. 28, 2017	Nov. 30, 2016	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2016	Dec. 31, 2017	Mar. 31, 2018	Mar. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	May 12, 2017	Feb. 22, 2017	Nov. 10, 2016	Feb. 08, 2016	Jun. 08, 2015
Debt Instrument, Convertible, Conversion Price											$ 0.30
Allocated Share-based Compensation Expense										$ 1,800,000	$ 1,300,000
Prepaid expenses						$ 1,956,734				$ 1,956,734	$ 166,378
Pacific Leaf Ventures Lp
Debt Instrument, Face Amount																		$ 1,750,000
Debt Instrument, Convertible, Conversion Price						$ 0.25				$ 0.25								$ 0.50
Debt Instrument, Interest Rate, Stated Percentage																		6.00%
Debt Instrument, Maturity Date										May 12, 2020
Long-term Debt, Gross																	$ 1,750,000
Debt Instrument, Convertible, Terms of Conversion Feature										Per the terms of the amended agreement, Pacific Leaf may make up to $1.0 million in additional advances to the Company under the Amended Note bringing the total in the aggregate to $2.75 million. The note is convertible at the option of the holder into common shares at a conversion price of $0.25, subject to anti-dilution adjustments.
Debt Instrument, Payment Terms										Until the payment in full of the Amended Note, Pacific Leaf or its designee have the option (the “Option”) to purchase up to a 20% membership interest in GBSN for a purchase price equal to $100,000 for each 2% of membership interest purchased (i.e., $1,000,000 if the Option is exercised in full), provided that the Option may not be exercised for less than a 1% membership interest in GBSN
Royalty Agreement Amended Terms								In connection with the Amended Note, the Company also entered into the Amended and Restated Royalty Agreement with Pacific Leaf dated and effective as of February 8, 2016. Per the terms of the Amended Royalty Agreement, the royalty rate at any time shall equal to the sum of (i) 9.1%, and (ii) the percentage calculated by dividing the amount advanced in excess of $1.75 million by $1.0 million, multiplied by the gross revenues of GBSN. On the earlier of (i) the seventh anniversary of the royalty payment date, or (ii) the date that all amounts outstanding under the Amended Note have been paid in full, the royalty rate shall be reduced by 50%
Class of Warrant, Outstanding						1,500,000				1,500,000
Investment Warrants, Exercise Price			$ 0.36
Debt instrument payment	$ 1,500,000	$ 1,269,818
Restricted common stock issued	1,500,000
Accrued royalties	$ 1,500,000	269,818
Other expense		250,000
Prepaid expenses		750,000
Value of restricted common stock issued		$ 1,040,000
Notes payable description		The Company recorded $260,000 in other expense related to the issuance of those shares, which represents 25% of the market value of those shares. We recorded $780,000 in prepaid expenses, representing the 75% portion of the fair market value of those shares which will be credited toward future royalties in the event that the final $1.5 million payment is not made on or before July 31, 2018.
Warrant
Debt Instrument, Face Amount						$ 8,235,500				$ 8,235,500
Class of Warrant, Outstanding						16,464,000	16,464,000		16,464,000	16,464,000
Investment Warrants, Exercise Price									$ 0.65	$ 0.65
Warrant | Pacific Leaf Ventures Lp
Allocated Share-based Compensation Expense			$ 9,000
Common Stock
Debt Conversion, Converted Instrument, Shares Issued										15,231,828
Stock Issued During Period, Shares, Other											1,991,943
Common Stock | Pacific Leaf Ventures Lp
Stock Issued During Period, Shares, Other			1,000,000
Short Term Promissory Note 6 | Pacific Leaf Ventures Lp
Debt Instrument, Face Amount															$ 413,085
Debt Instrument, Convertible, Conversion Price															$ 0.25
Debt Instrument, Interest Rate, Stated Percentage				6.00%
Long-term Debt, Gross															$ 20,000
Debt Conversion, Converted Instrument, Amount				$ 413,083
Short Term Promissory Note 6 | Common Stock | Pacific Leaf Ventures Lp
Debt Conversion, Converted Instrument, Shares Issued				1,652,332
Short Term Promissory Note 6 | Interest | Pacific Leaf Ventures Lp
Debt Instrument, Face Amount															95,145
Short Term Promissory Note 6 | Principal | Pacific Leaf Ventures Lp
Debt Instrument, Face Amount															$ 317,938
Short Term Promissory Note 5 | Pacific Leaf Ventures Lp
Debt Instrument, Face Amount																$ 1,776,750
Debt Instrument, Convertible, Conversion Price																$ 0.25
Debt Instrument, Interest Rate, Stated Percentage						6.00%				6.00%
Debt Conversion, Converted Instrument, Amount					$ 1,776,750
Short Term Promissory Note 5 | Common Stock | Pacific Leaf Ventures Lp
Debt Conversion, Converted Instrument, Shares Issued					7,107,000
Convertible Promissory Note
Debt Instrument, Face Amount						$ 8,235,500	$ 8,235,500		$ 8,235,500	$ 8,235,500
Debt Instrument, Convertible, Conversion Price						$ 0.25	$ 0.25		$ 0.25	$ 0.25
Debt Instrument, Convertible, Terms of Conversion Feature									The Notes are payable within three years of issuance and are convertible into 16,464,000 shares of the Company’s common stock.	The Notes are payable within three years of issuance and are convertible into 16,464,000 shares of the Company’s common stock.
Debt Conversion, Converted Instrument, Amount										$ 300,000
Convertible Promissory Note | Pacific Leaf Ventures Lp
Debt Instrument, Convertible, Terms of Conversion Feature										The Second Amendment eliminates Pacific Leaf's option to purchase up to a 20% membership interest in GBSN and reduces Pacific Leaf's existing royalty rate to 16.4% of the gross sales revenue of GBSN. It also caps maximum aggregate royalty payments to be made to Pacific Leaf at $2,420,000 with respect to any calendar year
Convertible Promissory Note | Common Stock
Debt Instrument, Convertible, Conversion Price						$ 0.25	$ 0.25		$ 0.25	$ 0.25
Debt Conversion, Converted Instrument, Shares Issued						12,603,560	1,889,048			1,889,048
Short Term Promissory Note 4 | Pacific Leaf Ventures Lp
Debt Instrument, Face Amount						$ 500,000				$ 500,000
Debt Instrument, Convertible, Conversion Price						$ 0.25				$ 0.25
Debt Instrument, Interest Rate, Stated Percentage						6.00%				6.00%
Debt Conversion, Converted Instrument, Amount										$ 500,000
Short Term Promissory Note 4 | Common Stock | Pacific Leaf Ventures Lp
Debt Conversion, Converted Instrument, Shares Issued										2,000,000
Credit Line Promissory Note | Edibles Production Agreement
Debt Instrument, Payment Terms										Beginning 90 days after the sale of its first product, THCLLC is to make repayment of its advances under the Note in an amount equal to 25% of its gross sales revenue. Such repayment is due within 10 days of the sale of any product.
Short Term Promissory Note 7 | Pacific Leaf Ventures Lp
Debt Instrument, Face Amount						$ 184,805				$ 184,805
Debt Instrument, Convertible, Conversion Price														$ 0.25
Debt Instrument, Interest Rate, Stated Percentage						6.00%				6.00%
Short Term Promissory Note 7 | Common Stock | Pacific Leaf Ventures Lp
Debt Conversion, Converted Instrument, Shares Issued										739,220
Short Term Promissory Note 7 | Interest | Pacific Leaf Ventures Lp
Debt Instrument, Face Amount						$ 30,000				$ 30,000
Short Term Promissory Note 7 | Principal | Pacific Leaf Ventures Lp
Debt Instrument, Face Amount						154,805				154,805
Private Placement of 6% Convertible Promissory Notes
Debt Instrument, Face Amount							$ 3,085,000		$ 3,085,000			$ 3,085,000
Debt Instrument, Convertible, Conversion Price							$ 0.65		$ 0.65			$ 0.65
Short Term Promissory Note 1
Debt Instrument, Face Amount				$ 192,500		$ 192,500				$ 192,500	$ 965,500		$ 1,034,500
Debt Instrument, Convertible, Conversion Price						$ 0.20				$ 0.20
Debt Conversion, Converted Instrument, Amount										$ 192,500
Class of Warrant, Outstanding											3,862,000

Note 6 - Property and Equipme35

Note 6 - Property and Equipment (Details) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Table Text Block Supplement [Abstract]
Depreciation expense	$ 80,000	$ 40,000

Note 6 - Property and Equipme36

Note 6 - Property and Equipment: Property, Plant and Equipment (Details) - USD ($)	Mar. 31, 2018	Mar. 31, 2017
Property, Plant and Equipment, Gross	$ 15,222,766	$ 9,302,218
Less accumulated depreciation and amortization	(1,463,609)	(659,541)
Property and Equipment, Net	13,759,157	8,642,677
Computer Equipment
Property, Plant and Equipment, Gross	151,748	151,748
Machinery and Equipment
Property, Plant and Equipment, Gross	1,094,472	981,130
Leaseholds and Leasehold Improvements
Property, Plant and Equipment, Gross	4,357,779	4,185,528
Construction in Progress
Property, Plant and Equipment, Gross	3,193,767	83,812
Capital lease - building
Property, Plant and Equipment, Gross	$ 6,425,000	$ 3,900,000

Note 7 - Income Taxes (Details)

Note 7 - Income Taxes (Details) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Text Block [Abstract]
Operating Loss Carryforwards	$ 43,764,901	$ 22,264,747
Operating Loss Carryforwards, Limitations on Use	The net operating loss carryforwards are expected to expire at various times from 2025 through 2038.
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ (1,700,000)	$ (2,800,000)

Note 7 - Income Taxes_ Schedule

Note 7 - Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Text Block [Abstract]
Tax benefit computed at U.S. statutory rates	$ (4,824,580)	$ (3,377,374)
Increases (decreases) in taxes resulting from:
Non-deductible items	170,052	(25,000)
Stock based compensation	(5,620)	0
Change in valuation allowance	4,659,788	3,421,580
State taxes	0	(19,206)
Total	$ 0	$ 0

Note 7 - Income Taxes_ Schedu39

Note 7 - Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Mar. 31, 2018	Mar. 31, 2017
Text Block [Abstract]
Net operating loss carryforward	$ 9,190,629	$ 7,570,014
Depreciation expense	(286,240)	(391,362)
Stock based compensation	752,617	792,991
Total deferred tax assets	9,657,006	7,971,643
Deferred Tax Assets, Valuation Allowance	(9,657,006)	(7,971,643)
Net deferred tax asset	$ 0	$ 0

Note 8 - Convertible Notes (Det

Note 8 - Convertible Notes (Details)	1 Months Ended		9 Months Ended	12 Months Ended
	Jul. 31, 2017	Mar. 31, 2017USD ($)shares$ / shares	Dec. 31, 2017USD ($)shares$ / shares	Mar. 31, 2018USD ($)shares$ / shares	Sep. 30, 2017USD ($)$ / shares	Jun. 30, 2017USD ($)	Feb. 28, 2017USD ($)	Dec. 31, 2016USD ($)
Class of Warrant, Exercise Price | $ / shares		$ 0.20
Debt Instrument, Unamortized Discount | $		$ 1,000,000	$ 7,700,000	$ 5,000,000
Private Placement Terms	In July, 2017, the Company entered into a Placement Agent’s Agreement with a third-party brokerage firm to offer units consisting of a $1,000 6% promissory note convertible into 4,000 shares of the Company’s common stock at $0.25 per share and 4,000 warrants to purchase shares of the Company’s’ common stock at an exercise price of $0.65 per share for the period of three years.
Debt Instrument, Convertible, Conversion Price | $ / shares		$ 0.30
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares		0.20
Debt Conversion Price | $ / shares		0.30
Approximate
Debt Instrument, Face Amount | $								$ 4,116,000
Initial debt amount | $								$ 4,116,000
Common Stock
Class of Warrant, Exercise Price | $ / shares		0.50
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares		$ 0.50
Warrant
Debt Instrument, Face Amount | $				$ 8,235,500
Class of Warrant, Outstanding | shares			16,464,000	16,464,000
Class of Warrant, Exercise Price | $ / shares			$ 0.20
Debt Instrument, Unamortized Discount | $			$ 2,417,856	$ 4,430,427
Investment Warrants, Exercise Price | $ / shares			$ 0.65	$ 0.65
Debt Conversion, Original Debt, Amount | $			$ 1,600,808
Initial debt amount | $				$ 8,235,500
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares			$ 0.20
Short Term Promissory Note 1
Debt Instrument, Face Amount | $		$ 965,500		$ 192,500		$ 1,034,500	$ 192,500
Class of Warrant, Outstanding | shares		3,862,000
Class of Warrant, Exercise Price | $ / shares			$ 0.60
Debt Instrument, Convertible, Beneficial Conversion Feature | $		$ 416,733	$ 487,957
Debt Instrument, Convertible, Conversion Price | $ / shares				$ 0.20
Initial debt amount | $		$ 965,500		$ 192,500		$ 1,034,500	$ 192,500
Original discount rate				9.10%
Debt Instrument, Interest Rate, Effective Percentage							10.00%
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares			$ 0.60
Debt Conversion, Converted Instrument, Amount | $				$ 192,500
Debt Conversion Price | $ / shares				$ 0.20
Short Term Promissory Note 1 | Common Stock
Debt Instrument, Convertible, Number of Equity Instruments | shares		3,862,000	4,138,000	962,500
Short Term Promissory Note 1 | Warrant
Debt Instrument, Convertible, Number of Equity Instruments | shares				962,500
Class of Warrant, Exercise Price | $ / shares				$ 0.50
Debt Instrument, Convertible, Beneficial Conversion Feature | $				$ 94,037
Debt Instrument, Unamortized Discount | $				$ 66,912
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares				$ 0.50
Short Term Promissory Note 2
Debt Instrument, Face Amount | $		$ 300,000		$ 300,000
Debt Instrument, Convertible, Conversion Price | $ / shares				$ 0.20
Initial debt amount | $		$ 300,000		$ 300,000
Original discount rate				16.67%
Debt Instrument, Interest Rate, Effective Percentage		20.00%
Debt Conversion Price | $ / shares				$ 0.20
Short Term Promissory Note 2 | Common Stock
Debt Instrument, Convertible, Number of Equity Instruments | shares				1,500,000
Short Term Promissory Note 2 | Warrant
Debt Instrument, Convertible, Number of Equity Instruments | shares				1,500,000
Class of Warrant, Exercise Price | $ / shares				$ 0.50
Debt Instrument, Convertible, Beneficial Conversion Feature | $				$ 143,750
Debt Instrument, Unamortized Discount | $				$ 93,750
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares				$ 0.50
Convertible Promissory Note
Debt Instrument, Face Amount | $			$ 8,235,500	$ 8,235,500
Debt Instrument, Unamortized Discount | $			$ 4,430,427
Debt Instrument, Convertible, Conversion Price | $ / shares			$ 0.25	$ 0.25
Debt Instrument, Convertible, Terms of Conversion Feature			The Notes are payable within three years of issuance and are convertible into 16,464,000 shares of the Company’s common stock.	The Notes are payable within three years of issuance and are convertible into 16,464,000 shares of the Company’s common stock.
Initial debt amount | $			$ 8,235,500	$ 8,235,500
Debt Conversion, Converted Instrument, Amount | $				$ 300,000
Debt Conversion Price | $ / shares			$ 0.25	$ 0.25
Convertible Promissory Note | Common Stock
Debt Instrument, Convertible, Conversion Price | $ / shares			0.25	0.25
Debt Conversion Price | $ / shares			$ 0.25	$ 0.25
Short Term Promissory Note 3
Debt Instrument, Face Amount | $				$ 500,000
Debt Instrument, Convertible, Conversion Price | $ / shares				$ 0.20
Initial debt amount | $				$ 500,000
Debt Conversion Price | $ / shares				$ 0.20
Private Placement of 6% Convertible Promissory Notes
Debt Instrument, Face Amount | $			$ 3,085,000		$ 3,085,000
Debt Instrument, Convertible, Number of Equity Instruments | shares			12,340,000
Debt Instrument, Convertible, Beneficial Conversion Feature | $			$ 1,541,797
Debt Instrument, Unamortized Discount | $					$ 1,532,335
Warrants Outstanding			12,340,000
Debt Instrument, Convertible, Conversion Price | $ / shares			$ 0.65		$ 0.65
Initial debt amount | $			$ 3,085,000		$ 3,085,000
Debt Conversion Price | $ / shares			$ 0.65		$ 0.65

Note 9 - Capital Transactions41

Note 9 - Capital Transactions (Details) - USD ($)	1 Months Ended			3 Months Ended		9 Months Ended	12 Months Ended
	Feb. 23, 2018	Jan. 31, 2018	Aug. 31, 2016	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2017	Mar. 31, 2018	Mar. 31, 2017	Jul. 31, 2018	Jun. 30, 2017	Feb. 28, 2017	Jun. 08, 2015
Debt Conversion Price								$ 0.30
Debt Instrument, Unamortized Discount				$ 5,000,000	$ 7,700,000	$ 7,700,000	$ 5,000,000	$ 1,000,000
Amortization of debt discount and beneficial conversion feature							$ 1,620,709	$ 530,484
Share price				$ 0.20			$ 0.20
Common stock issued				168,616,855			168,616,855	124,406,818
Common stock issued in connection with exercise of warrants							21,000
Issuance of Stock for Services, value							$ 667,578	$ 464,488
Issuance of stock for cash , value							7,200,000	4,626,071
Prepaid expenses				$ 1,956,734			1,956,734	166,378
Allocated Share-based Compensation Expense							$ 1,800,000	$ 1,300,000
Private placement
Share price		$ 0.40
Issuance of stock for cash, shares		18,000,000
Warrants exercise price		$ 0.65
Purchase of warrants		9,000,000
Strike price		$ 0.65
Increase in additional paid-in capital		$ 7,198,200
Mr. Ellins
Common stock issued		3,314,607
Consultant
Issuance of Stock for Services, shares							1,928,845
Issuance of Stock for Services, value							$ 700,000
Employee
Issuance of Stock for Services, shares							195,140
Issuance of Stock for Services, value							$ 30,000
Chief Executive Officer [Member]
Purchase of cashless exercise of warrants		$ 5,000,000
Share price		$ 0.30
Pacific Leaf Ventures Lp
Issuance of stock for debt conversion, shares							739,220
Debt Conversion Price				$ 0.25			$ 0.25					$ 0.50
Debt Conversion, Original Debt, Amount							$ 184,805
Purchase of cashless exercise of warrants		$ 1,500,000
Share price		$ 0.36
Common stock issued		833,333
Warrants exercise price			$ 0.36
Accrued royalties	$ 269,818								$ 1,500,000
Other expense	250,000
Prepaid expenses	750,000
Value of restricted common stock issued	$ 1,040,000
Notes payable description	The Company recorded $260,000 in other expense related to the issuance of those shares, which represents 25% of the market value of those shares. We recorded $780,000 in prepaid expenses, representing the 75% portion of the fair market value of those shares which will be credited toward future royalties in the event that the final $1.5 million payment is not made on or before July 31, 2018.
Debt Instrument, Face Amount												$ 1,750,000
A third-party brokerage firm
Debt Conversion, Converted Instrument, Shares Issued							3,085,284
A third-party brokerage firm | Private placement
Shares isuued for compensation		5,480,000
Allocated Share-based Compensation Expense		$ 4,100,000
A third-party brokerage firm | Private placement | Minimum
Share price		$ 0.25
A third-party brokerage firm | Private placement | Maximum
Share price		$ 1
Common Stock
Debt Conversion, Converted Instrument, Shares Issued							15,231,828
Issuance of stock for debt conversion, shares							15,231,828	15,760,165
Exercise of warrants for stock, shares							$ 4,168,940	$ 25,606,171
Issuance of Stock for Services, shares							1,928,845	916,300
Issuance of Stock for Services, value							$ 192	$ 92
Issuance of stock for cash, shares							18,000,000	29,872,500
Issuance of stock for cash , value							$ 1,800	$ 2,987
Shares isuued for compensation							3,085,284	58,247
Warrant
Debt Conversion, Original Debt, Amount						1,600,808
Debt Instrument, Unamortized Discount				$ 4,430,427	$ 2,417,856	$ 2,417,856	$ 4,430,427
Warrants exercise price						$ 0.65	$ 0.65
Non-Option Equity Instruments, Granted							32,942,000
Debt Instrument, Face Amount				$ 8,235,500			$ 8,235,500
Share-based Compensation Arrangement by Share-based Payment Award, Terms of Award							Common stock at the price of $0.60 to $0.65 per share for the period of three years to various holders of its convertible notes.
Warrant | Pacific Leaf Ventures Lp
Allocated Share-based Compensation Expense			$ 9,000
Warrant | A third-party brokerage firm
Issuance of stock for debt conversion, shares							3,317,375
Weighted average exercise price							$ 0.06
Warrants expenses							$ 600,000
Short Term Promissory Note 1
Debt Conversion Price				$ 0.20			$ 0.20
Debt Instrument, Face Amount				$ 192,500			$ 192,500	$ 965,500		$ 1,034,500	$ 192,500
Short Term Promissory Note 1 | Common Stock
Issuance of stock for debt conversion, shares							14,492,608
Short Term Promissory Note 1 | Warrant
Debt Instrument, Unamortized Discount				$ 66,912			$ 66,912
Convertible Promissory Note
Debt Conversion Price				$ 0.25	$ 0.25	$ 0.25	$ 0.25
Debt Instrument, Unamortized Discount					$ 4,430,427	$ 4,430,427
Debt Instrument, Face Amount				$ 8,235,500	8,235,500	8,235,500	$ 8,235,500
Convertible Promissory Note | Interest
Debt Instrument, Unamortized Discount				128,848	18,581	18,581	128,848
Convertible Promissory Note | Principal
Debt Instrument, Unamortized Discount				$ 3,020,500	$ 453,500	$ 453,500	$ 3,020,500
Convertible Promissory Note | Common Stock
Debt Conversion, Converted Instrument, Shares Issued				12,603,560	1,889,048		1,889,048
Debt Conversion Price				$ 0.25	$ 0.25	$ 0.25	$ 0.25
Amortization of debt discount and beneficial conversion feature				$ 2,297,716	$ 349,956
Debt Instrument, Increase (Decrease), Net				$ 722,784	$ 103,544

Note 9 - Capital Transactions_

Note 9 - Capital Transactions: Schedule of Warrants (Details)	12 Months Ended
	Mar. 31, 2018$ / sharesshares	Mar. 31, 2017$ / sharesshares
Outstanding, Beginning Balance | shares	32,932,413	19,315,334
Warrants issued | shares	51,284,000	40,723,250
Warrants exercised | shares	(9,838,375)	(25,606,171)
Warrants expired/cancelled | shares	(8,494,976)	(1,500,000)
Outstanding, Ending Balance | shares	65,883,062	32,932,413
Warrants exercised, Exercised Price		$ 0.20
Warrants expired/cancelled, Exercised Price	$ 1	1
Minimum
Warrants issued, Exercised Price	0.60	0.36
Warrants exercised, Exercised Price	0.01
Maximum
Warrants issued, Exercised Price	1	$ 0.60
Warrants exercised, Exercised Price	$ 0.20

Note 10 - Employee Benefit Pl43

Note 10 - Employee Benefit Plan (Details) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Allocated Share-based Compensation Expense	$ 1,800,000	$ 1,300,000
Total Fair Value of Restricted Stock	$ 0	$ 200,000
S8 Registration Statement
Number of Shares Authorized	8,500,000
Growblox SciencesI nc 2007 Amended Stock Option Plan
Number of Shares Authorized	8,000,000

Note 10 - Employee Benefit Pl44

Note 10 - Employee Benefit Plan: Schedule of Unrecognized Compensation Cost, Nonvested Awards (Details) - Employee Stock Option	12 Months Ended
	Mar. 31, 2018USD ($)
Unrecognized Compensation Cost ($)	$ 1,053,155
Weighted Averge Period (years)	7 months 6 days

Note 10 - Employee Benefit Pl45

Note 10 - Employee Benefit Plan: Schedule of Stock Options, Valuation Assumptions (Details)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Text Block [Abstract]
Weighted-average volatility	183.55%	174.57%
Expected term (in years)	10 years	10 years
Risk-free interest rate	2.02%	1.07%

Note 10 - Employee Benefit Pl46

Note 10 - Employee Benefit Plan: Schedule of Stock Options Roll Forward (Details) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016
Text Block [Abstract]
Options, Outstanding, Beginning Balance	6,950,000	2,500,000
Options, Outstanding, Beginning Balance, Weighted Average Exercise Price	$ 0.26	$ 0.25
Options, Granted	6,400,000	5,050,000
Options, Granted, Weighted Average Exercise Price	$ 0.28	$ 0.30
Exercises of stock options, shares	(83,333)	0
Options, Exercised, Weighted Average Exercise Price	$ 0.32	$ 0
Options, Forfeited	(233,333)	(600,000)
Options, Forfeited, Weighted Average Exercise Price	$ 0.28	$ 0.35
Options, Outstanding, Ending Balance	13,033,334	6,950,000	2,500,000
Options, Outstanding, Weighted Average Exercise Price, Ending Balance	$ 0.28	$ 0.26	$ 0.25
Options, Outstanding, Weighted Average Remaining Contractual Term	8 years 2 months 16 days	8 years 18 days	9 years 2 months 23 days
Options, Outstanding, Aggregate Intrinsic Value, Ending Balance	$ 2,646,723	$ 627,890	$ 15,075
Options, Fully Vested and Expected to Vest, Outstanding	5,031,671
Options, Fully Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price	$ 0.27
Options, Fully Vested and Expected to Vest, Outstanding, Aggregate Intrinsic Value	$ 1,047,477
Options, Exercisable	5,031,671
Options, Exercisable, Weighted Average Exercise Price	$ 0.27
Options, Exercisable, Aggregate Intrinsic Value	$ 1,047,477

Note 10 - Employee Benefit Pl47

Note 10 - Employee Benefit Plan: Schedule of Nonvested Restricted Stock Units Activity (Details) - $ / shares	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016
Text Block [Abstract]
Nonvested, Beginning Balance	0	453,333
Granted	0	565,359
Vested	0	(568,692)
Expired/Cancelled	0	(450,000)
Nonvested, Ending Balance	0	0
Non-vested, Weighted Average Grant Date Fair Value	$ 0	$ 0	$ 0.35

Note 11 - Commitments and Con48

Note 11 - Commitments and Contingencies (Details) - LSU AgCenter	12 Months Ended
	Mar. 31, 2018USD ($)
Annual Research Investments
Other Commitment	$ 500,000
Research and Development Expense	500,000
Minimum Financial Contribution
Other Commitment	$ 3,400,000
Gross receipts, commission	10.00%

Note 12 - Deposits and Prepay49

Note 12 - Deposits and Prepayments (Details) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Deposits and prepayment balances	$ 1,500,000	$ 1,200,000
NVPURE
Refund of deposit	300,000
LSU
Proceeds from Other Deposits	$ 300,000

Note 13 - Related Party Trans50

Note 13 - Related Party Transactions (Details) - USD ($)	1 Months Ended	12 Months Ended
	Feb. 23, 2018	Mar. 31, 2018	Mar. 31, 2017
Allocated Share-based Compensation Expense		$ 1,800,000	$ 1,300,000
Monica Poss
Stock Issued During Period, Shares, Issued for Services		46,706
Professional Fees		$ 32,626
Allocated Share-based Compensation Expense		11,473
Quantum Shop
Related Party Transaction, Amounts of Transaction		1,700,000	50,000
Electrum Partners LLC
Related Party Transaction, Amounts of Transaction		$ 75,562	$ 75,562
Stock Issued During Period, Shares, Issued for Services		34,996	499,102
Electrum Partners LLC | Consulting Agreement
Initial periodic compensation payment		$ 5,000
Value of additional restricted stock		$ 10,000
Pacific Leaf Ventures Lp
Value of additional restricted stock	$ 1,040,000
Debt Instrument, Payment Terms		Until the payment in full of the Amended Note, Pacific Leaf or its designee have the option (the “Option”) to purchase up to a 20% membership interest in GBSN for a purchase price equal to $100,000 for each 2% of membership interest purchased (i.e., $1,000,000 if the Option is exercised in full), provided that the Option may not be exercised for less than a 1% membership interest in GBSN
Edibles Production Agreement | Credit Line Promissory Note
Line of Credit Facility, Current Borrowing Capacity		$ 300,000
Debt Instrument, Interest Rate During Period		1.29%
Debt Instrument, Payment Terms		Beginning 90 days after the sale of its first product, THCLLC is to make repayment of its advances under the Note in an amount equal to 25% of its gross sales revenue. Such repayment is due within 10 days of the sale of any product.
Lease revenue terms		Under the Reimbursement Agreement, the Company will be reimbursed $4,500 per month for facility expenses and $2,000 per month for accounting and bookkeeping services
Repayments of Convertible Debt		$ 150,995
Edibles Production Agreement | Maximum
Royalty rates		25.00%
Edibles Production Agreement | Minimum
Royalty rates		20.00%

Note 14 - Subsequent Events (De

Note 14 - Subsequent Events (Details) - USD ($)	1 Months Ended			12 Months Ended
	Mar. 31, 2018	Jul. 31, 2017	Mar. 31, 2017	Mar. 31, 2018	Mar. 31, 2017	May 15, 2018	Apr. 08, 2018	Mar. 22, 2018	Jan. 31, 2018
Common stock issued	168,616,855		124,406,818	168,616,855	124,406,818
Warrants issued				51,284,000	40,723,250
Liabilities	$ 8,418,033		$ 4,602,198	$ 8,418,033	$ 4,602,198
Common Stock, Shares Authorized	200,000,000		200,000,000	200,000,000	200,000,000		400,000,000
Accrued interest	$ 175,878		$ 48,969	$ 175,878	$ 48,969
Share Price	$ 0.20			$ 0.20
Private Placement
Share Price									$ 0.40
Subsequent Event
Common Stock, Shares Authorized							400,000,000
Convertible note holders
Common shares issued for debt conversion, Shares	2,712,379
Common shares issued for debt conversion, Amount	$ 652,500
Accrued interest	$ 25,595			$ 25,595
Share Price	$ 0.25			$ 0.25
Electrum Partners, LLC | Advisory agreement
Common stock issued	53,088			53,088
Third-party consultant | Advisory agreement | Subsequent Event
Common stock issued						1,000,000
Investors
Warrants issued		28,804,000
Warrants exercise price description		Company effected a temporary decrease in the exercise price of the warrants from $0.60 and $0.65, respectively, to $0.30 and $0.325 per share
Number of warrants exercised		8,965,500
Proceeds from warrants exercise		$ 2,900,000
Investors | Private Placement
Warrants issued			8,000,000
NVPURE
Interest								100.00%
Cash								$ 28,000,000
Liabilities								$ 5,000,000

Note 15 - Deconsolidation of 52

Note 15 - Deconsolidation of GB Sciences Puerto Rico, LLC (Details) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016
Cash and cash equivalents	$ 3,579,700	$ 2,692,953	$ 34,824
Long term deposits	1,464,457	1,203,305
Property and equipment	13,759,157	8,642,677
Less:
Carrying value of noncontrolling interest	$ 2,882,990	$ 77,421
Deconsolidated
Noncash or Part Noncash Divestiture, Description	During the third quarter of the fiscal year, the Company agreed to transfer approximately 17% of its membership interest in GB Sciences Puerto Rico, LLC (GBSPR) to Cesar Cordero-Kruger, who at the time of the agreement owned approximately 34% of GBSPR. The Company did not receive any consideration in the transaction but was relieved of any obligation to fund the losses of GBSPR going forward.
Net liabilities	$ (228,572)
Cash and cash equivalents	19,417
Long term deposits	112,134
Property and equipment	45,752
Less:
Accrued liabilities	405,000
Other liabilities	875
Net liabilities deconsolidated	228,572
Consideration received	0
Fair value of retained noncontrolling interest	0
Carrying value of noncontrolling interest	129,396
Gain on sale of membership interest in GB Sciences Puerto Rico, LLC	$ 357,968

Note 16 - Non-Controlling Int53

Note 16 - Non-Controlling Interest (Details) - USD ($)	Feb. 12, 2018	May 23, 2018	Mar. 31, 2018	Mar. 31, 2017
Membership interest			$ 2,882,990	$ 77,421
Operating Agreement | Wellcana
Membership interest Percentage	15.00%		15.00%
Membership interest	$ 3,000,000
Additional membership interest Purchase	35.00%	19.00%
Membership interest rate	5.00%
Additional membership interest Contribution	$ 1,000,000	$ 3,800,000
Total membership interest Percentage		34.00%