Regenerex Pharma (RGPX) 10-K 24 Jun 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Mar. 31, 2024	Jun. 24, 2024
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--03-31
Entity File Number	000-53230
Entity Registrant Name	REGENEREX PHARMA, INC.
Entity Central Index Key	0001357878
Entity Tax Identification Number	98-0479983
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	5348 Vegas Drive #177
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89108
City Area Code	877
Local Phone Number	761-7479
Title of 12(g) Security	Common Stock, $0.001 par value per share
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float	$ 0
Entity Common Stock, Shares Outstanding		278,225,910
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	3501
Auditor Name	dbbmckennon
Auditor Location	Newport Beach, California

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Current Assets
Cash and equivalents	$ 372	$ 1,135
Prepaid expenses	2,540
Total Current Assets	2,912	1,135
Website, net of accumulated amortization of $29,272 and $26,397, respectively	1,328	4,203
Furniture and computer equipment, net of accumulated depreciation of $1,600 and $197, respectively	6,097	1,201
Right of use asset	756,343
Total Assets	766,680	6,539
Current Liabilities
Accounts payable	116,760	75,145
Related party advances	3,690	131,887
Accrued compensation	511,847	221,192
Other accrued liabilities	97,251	125,787
Current portion of notes payable	2,400,000
Current portion of leases liabilities	128,264
Total Current Liabilities	3,843,362	776,782
Notes payable to shareholder, net of current portion	119,114	314,704
Notes payable to related parties, net of current portion		38,000
Notes payable, net of current portion	184,232
Lease liabilities, net of current portion	681,798
Total Liabilities	4,828,506	1,129,486
Commitments and Contingencies (Note 11)
Stockholders’ Deficit
Common stock: $0.001 par value; 675,000,000 shares authorized; 278,225,910 and 277,112,660 issued and outstanding as of March 31, 2024 and 2023, respectively	278,226	277,113
Additional paid-in capital	1,275,798	671,963
Accumulated deficit	(5,615,850)	(2,072,023)
Total Stockholders’ Deficit	(4,061,826)	(1,122,947)
Total Liabilities and Stockholders’ Deficit	766,680	6,539
Shareholder [Member]
Current Liabilities
Current portion of notes payable	475,050	222,771
Other Affiliates [Member]
Current Liabilities
Current portion of notes payable	$ 110,500

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Statement of Financial Position [Abstract]
Finite-Lived Intangible Assets, Accumulated Amortization	$ 29,272	$ 26,397
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	$ 1,600	$ 197
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	675,000,000	675,000,000
Common Stock, Shares, Issued	278,225,910	277,112,660
Common Stock, Shares, Outstanding	278,225,910	277,112,660

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Operating Expenses:
General and administrative	$ 1,065,825	$ 96,171
Research and development	2,400,000
Total Operating Expenses	3,465,825	96,171
Operating Loss	(3,465,825)	(96,171)
Other Income (Expense):
Interest expense	(80,638)	(66,788)
Foreign currency gain	2,636	25,629
Total Other Income (Expense)	(78,002)	(41,159)
Net Loss	$ (3,543,827)	$ (137,330)
Basic and Diluted Loss per Common Share	$ (0.01)	$ 0
Weighted Average Number of Common Shares Outstanding	277,653,029	277,112,660

STATEMENTS OF CASH FLOWS (UNAUD

STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash Flows from Operating Activities:
Net loss	$ (3,543,827)	$ (137,330)
Adjustments to reconcile net loss to cash flows used in operating activities:
Depreciation and amortization	4,278	3,420
Foreign currency adjustments	(2,636)	(25,629)
Stock-based compensation	211,698
Research and development	2,400,000
Amortization of ROU assets, net of liabilities	53,719
Changes in operating assets and liabilities:
Prepaid expenses	(2,540)	5,256
Accounts payable	159,641	43,999
Accrued compensation	290,655
Other accrued liabilities	(28,536)	34,120
Net cash used in operating activities	(457,548)	(76,164)
Cash Flows from Investing Activities:
Purchase of furniture and computer equipment	(6,299)	(1,398)
Net cash used in investing activities	(6,299)	(1,398)
Cash Flows from Financing Activities:
Related party advances, net	3,490	200
Payments of notes payable to shareholders	(10,000)
Payments of notes payable to related parties	(47,500)	(2,500)
Proceeds from sale of common stock and warrants	393,250
Net cash provided by financing activities	463,084	76,057
Decrease in cash and equivalents	(763)	(1,505)
Cash and cash equivalents, beginning of year	1,135	2,640
Cash and cash equivalents, end of year	372	1,135
Supplemental Cash Flow Information – Cash Paid For:
Income taxes
Interest
Non-Cash Investing and Financing Activities:
Accrued interest converted into notes payable to shareholder	66,469	30,294
Accrued interest converted into note payable	52,545
Operating lease, ROU asset and liabilities	953,355
Note payable issued for research and development	2,400,000
Other Affiliates [Member]
Cash Flows from Financing Activities:
Proceeds from notes payable to related parties	3,844	37,857
Affiliated Entity [Member]
Cash Flows from Financing Activities:
Proceeds from notes payable to related parties	$ 120,000	$ 40,500

STATEMENTS OF STOCKHOLDERS' DEF

STATEMENTS OF STOCKHOLDERS' DEFICIT (UNAUDITED) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Mar. 31, 2022	$ 277,113	$ 671,963	$ (1,934,693)	$ (985,617)
Common Stock, Shares, Outstanding, Beginning Balance at Mar. 31, 2022	277,112,660
Net loss			(137,330)	(137,330)
Ending balance, value at Mar. 31, 2023	$ 277,113	671,963	(2,072,023)	$ (1,122,947)
Common Stock, Shares, Outstanding, Ending Balance at Mar. 31, 2023	277,112,660			277,112,660
Net loss			$ (3,543,827)	$ (3,543,827)
Shares and warrants sold for cash	393	392,857		393,250
Stock-based compensation	$ 720	$ 210,978		$ 211,698
Stock Issued During Period, Shares, Issued for Services				720,000
Ending balance, value at Mar. 31, 2024	$ 278,226	$ 1,275,798	$ (5,615,850)	$ (4,061,826)
Common Stock, Shares, Outstanding, Ending Balance at Mar. 31, 2024	278,225,910			278,225,910

NATURE OF OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	NOTE 1 – NATURE OF OPERATIONS Regenerex Pharma, Inc., formerly Peptide Technologies, Inc. (the “Company” or “Regenerex”), was incorporated in the State of Nevada, United States of America, on November 18, 2005. On November 15, 2021, the Company entered into an Asset Purchase Agreement in which the Company purchased certain intellectual property in exchange for 150,000,000 shares of the Company’s common stock and up to $10,000,000 in contingent consideration to be paid at the rate of 15% of all gross revenues received from sales or investment money into the Company, payable on the 15 th The Company received all rights and title to proprietary wound healing technologies platforms and formulas involving the application of wound care protocols to treat all wounds, such as diabetic ulcers, pressure ulcers, burns and surgical wounds. These unique products strategically position the Company to enter and capture a high proportionate market share in the U.S. Risks and Uncertainties Our business and our forward-looking statements involve substantial known and unknown risks and uncertainties, including the risks and uncertainties inherent in our statements regarding the impacts of COVID-19, or other future pandemics on our business, results of operations, financial position and cash flows. The Company has a lack of revenue history and has had a limited history of operations. No revenue has historically been derived from the assets purchased. Regenerex can give no assurance of success or profitability to the Company’s investors.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 2 – GOING CONCERN These financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”), which contemplate the continuation of the Company as a going concern. The Company has incurred losses from operations and continuing negative cash flows from operations through March 31, 2024. The Company has current liabilities in excess of current assets of $3,840,450. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans are to actively seek capital to enable the Company to add new products and/or services to ultimately achieve profitability. However, management cannot provide assurance that they can raise sufficient capital and whether the Company will ultimately achieve profitability, become cash flow positive, or raise additional debt and/or equity capital. If the Company is unable to raise additional capital in the near future or meet financing requirements, management expects that the Company will need to curtail operations, seek additional capital on less favorable terms, and/or pursue other remedial measures. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company become unable to continue as a going concern.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statement with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Basis of Presentation and Use of Estimates These financial statements have been prepared in accordance with U.S. GAAP, which requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could ultimately differ from those estimates. Cash and Cash Equivalents Cash and cash equivalents include highly liquid investments with original maturities of three months or less. Earnings per Share Earnings per share is reported in accordance with FASB Accounting Standards Codification (“ASC”) Topic 260 “Earnings per Share” During the year ended March 31, 2024, the Company excluded the outstanding stock warrants from its calculation of earnings per share, as the warrants would be anti-dilutive. As at March 31, 2024 and 2023, the Company had common shares warrants outstanding of 2,608,250 and 0. Website Expenditures related to the planning and operation of the Company’s website are expensed as incurred. Expenditures related to the website application and infrastructure development are capitalized and amortized over the website’s estimated useful life of three (3) years. Amortization expense for the years ended March 31, 2024 and 2023 was $2,875 and $3,223, respectively. Furniture and Computer Equipment Furniture and computer equipment are stated at cost, less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful life of three (3) to five (5) years. Depreciation expense for the years ended March 31, 2024 and 2023 was $1,403 and $197, respectively. Significant betterments are capitalized while purchases under $500 are expensed as incurred. Right of Use Assets and Lease Liabilities The Company has active operating lease arrangements for office space, production equipment, and production facilities. The Company is required to make fixed minimum rent payments relating to its right to use the underlying leased asset. In accordance with the adoption of ASC 842, the Company recorded right-of-use assets and related lease liabilities for these leases as of March 31, 2024. The Company’s lease agreements do not provide an implicit borrowing rate. Therefore, the Company used a benchmark approach to derive an incremental borrowing rate of 10% to discount each of its lease liabilities based on the remining lease term. Impairment of Long-Lived Assets The long-lived assets held and used by the Company are reviewed for impairment annually or whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In the event that facts and circumstances indicate that the carrying amount of any long-lived asset may be impaired, an evaluation of recoverability is performed. There were no impairment losses during the years ended March 31, 2024 and 2023. Revenue Recognition The Company will record revenue under ASC 606, by 1) identifying the contract with the customer 2) identifying the performance obligations in the contract 3) determining the transaction price, 4) allocating the transaction price to the required performance obligations in the contract, and 5) recognizing revenue when or as the companies satisfies a performance obligation. We expect to generate revenue from home care service providers that are funded by the U.S. Government, State Medicaid Programs, International Health Care Programs, Veteran’s administration, Prison system, Home Health Care Providers, and other applicable Medicare reimbursement models. The Company will defer revenue where the earnings process is not yet complete. To date, no revenue has been generated from the asset acquisition. Share-Based Payments The Company recognizes the cost of share-based payment awards on a straight-line attribution basis over the requisite employee service period and over the non-employee’s period of providing goods or services, net of estimated forfeitures. Determining the fair value of share-based awards at the measurement date requires judgment, including estimating the expected term that stock options will be outstanding prior to exercise and the associated volatility. The Company estimates the fair value of options granted using the Black-Scholes valuation model. The expected life of the options used in this calculation is the period of time the options are expected to be outstanding. Expected stock price volatility is based on the historical volatility of comparable public companies’ common stock for a period approximating the expected life, and the risk-free interest rate is based on the implied yield available on US Treasury zero-coupon issues approximating the expected life. Judgment is also required in estimating the number of share-based awards that will be forfeited prior to vesting. The fair value of restricted stock awards is based on the fair value of the Company’s common stock on the date of the grant. Research and Development We incur research and development costs during the process of researching and developing additional technologies purchased and future manufacturing processes. Our research and development costs consist primarily of the purchase of additional intellectual property that we will use in the development of our planned product. We expense these costs as incurred until the resulting product has been completed, tested, and made ready for commercial use. Income Taxes Certain income and expense items are accounted for differently for financial reporting and income tax purposes. Deferred income tax assets and liabilities are determined based on the difference between the financial statement and tax bases of assets and liabilities, applying enacted statutory income tax rates in effect for the year in which the differences are expected to reverse. A valuation allowance is established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Fair Value of Financial Instruments Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants as of the measurement date. Applicable accounting guidance provides an established hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in valuing the asset or liability and are developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the factors that market participants would use in valuing the asset or liability. There are three levels of inputs that may be used to measure fair value: • Level 1 - Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. • Level 2 - Includes other inputs that are directly or indirectly observable in the marketplace. • Level 3 - Unobservable inputs which are supported by little or no market activity. The Company’s financial instruments include accounts payable and accrued compensation. The carrying value of these instruments approximate their fair value because of their short-term nature. Foreign Currency Translation and Transactions The financial statements are presented in U.S. dollars. Foreign-denominated monetary assets and liabilities are translated to their U.S. dollar equivalents using foreign exchange rates at the balance sheet date. Revenue and expenses are translated at average rates of exchange during the period. Related translation adjustments are reported as a separate component of stockholders’ equity, whereas gains or losses resulting from foreign currency transactions are included in the results of operations. Recent Accounting Pronouncements The Financial Accounting Standards Board Issues Accounting Standards Updates (“ASU”) to amend the authoritative literature in the Accounting Standards Codification (“ASC”). There have been a number of ASUs to date that amend the original text of the ASC. The Company believes those updates issued to date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to the Company, or (iv) are not expected to have a significant impact on the Company. The following are recent accounting pronouncements which may impact the Company: In December 2023, the Financial Accounting Standards Board issued an Accounting Standards Update (“ASU 2023-09”) amending existing income tax disclosure guidance, primarily requiring more detailed disclosure for income taxes paid and the effective tax rate reconciliation. The ASU is effective for annual reporting periods beginning after December 15, 2024, with early adoption permitted and can be applied on either a prospective or retroactive basis. The Company is currently evaluating this ASU to determine its impact on the Company’s income tax disclosures. In November 2023, the Financial Accounting Standards Board issued an Accounting Standards Update (“ASU 2023-07”) amending existing segment disclosure guidance, primarily requiring quarterly disclosure of significant segment expenses that are regularly provided to the Chief Operating Decision Maker (“CODM”), requiring disclosure of the title and position of the CODM and an explanation of how the CODM uses the reported measures of segment profit or loss in assessing segment performance and deciding how to allocate resources. The ASU is effective for annual reporting periods beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. ASU should be applied on a retroactive basis, to all prior periods presented in the financial statements. The Company is currently evaluating this ASU to determine the impact on the Company’s Segment disclosures. In October 2023, the Financial Accounting Standards Board issued an Accounting Standards Update (“ASU 2023-06”) amending the disclosure or presentation requirements for a variety of Topics. Many of the amendments align the requirements in the Codification with the SEC’s regulations. The ASU is effective on the date on which the SEC removes the related disclosure from Regulation S-X or Regulation S-K, with early adoption prohibited. The Company is currently evaluating this ASU on the Company’s disclosures. In March 2023, the Financial Accounting Standards Board issued an Accounting Standards Update (“ASU 2023-01”) amending guidance for lessees that are party to a lease between entities under common control. The ASU is effective for annual reporting periods beginning after December 15, 2023, with early adoption permitted. It must be applied on a prospective basis. The Company is currently evaluating this ASU to determine its impact on the Company’s lease and related party disclosures. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances. Management believes those updates issued-to-date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to the Company, or (iv) are not expected to have a significant impact on the Company.

ACCRUED LIABILITIES

ACCRUED LIABILITIES	12 Months Ended
	Mar. 31, 2024
Payables and Accruals [Abstract]
ACCRUED LIABILITIES	NOTE 4 – ACCRUED LIABILITIES Accrued compensation consists of the following: Schedule of Accrued Liabilities March 31, 2024 March 31, 2023 Salaries and benefits payable $ 482,000 $ 212,000 Payroll taxes payable 29,847 9,192 Total accrued compensation $ 511,847 $ 221,192 Other accrued liabilities consist of the following: Schedule of Other Accrued Liabilities March 31, 2024 March 31, 2023 Accrued other $ 12,375 $ 4,800 Accrued administration expenses — 9,744 Accrued asset purchase agreement liability 15,488 — Accrued interest 69,388 111,243 Total accrued liabilities $ 97,251 $ 125,787

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Mar. 31, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5 – RELATED PARTY TRANSACTIONS The Company purchased assets from the Company’s current Chief Executive Officer (“CEO”) and Secretary/Treasurer. (See note 6). On June 10, 2023, the Company has entered into an agreement with Woundcare Labs, LLC, a party related to the CFO and CEO of the Company, to lease a plant and to lease equipment in Tennessee (see note 8). Related Party Advances The Company’s former Chief Financial Officer (“CFO”) had advanced the Company monies for operating expenses; no amounts were advanced during the periods presented. The advances were due on demand, but no later than June 30, 2023. The related party advances began to accrue interest at ten (10) percent per annum on July 1, 2019. During the year ended March 31, 2024, this note was transferred to a relative of the former CFO and was renewed upon maturity in the principal amount of $131,687 plus interest accrued as at June 30, 2023 in the amount of $52,545. Principal and accrued interest is due no later than June 30, 2025. Interest expense was $17,167 and $13,171 during the years ended March 31, 2024 and 2023, respectively, which is included in other accrued liabilities. This transaction is no longer considered related party in nature, and thus is included in notes payable in the accompanying balance sheet. The Company’s Chief Financial Officer and the Company’s Chief Executive Office advanced $3,490 and $200 to the Company during the years ended March 31, 2024 and 2023, respectively, to pay for operating expenses. The related party advances total $3,690 and $131,887 as of March 31, 2024, and March 31, 2023, respectively. Related party advances are unsecured, non-interest bearing and due on demand. Related Party Notes Payable During the years ended March 31, 2024 and 2023, the Company’s CFO and the Company’s CEO advanced the Company monies for operating expenses in the amount of $120,000 and $40,500, respectively. These notes are unsecured and bear interest at ten (10) percent per annum with principal and interest due six months after the date of issue and range from May 24 to September 4, 2024. Repayment during the years ended March 31, 2024 and 2023 was $47,500 and $2,500, respectively. As of March 31, 2024 and 2023 related party notes payable totaled $110,500 and $38,000, respectively. Interest expenses were $4,934 and $1,725 during the years ended March 31, 2024 and 2023, respectively, which is included in other accrued liabilities.

INTANGIBLE ASSETS AND INTELLECT

INTANGIBLE ASSETS AND INTELLECTUAL PROPERTY	12 Months Ended
	Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND INTELLECTUAL PROPERTY	NOTE 6 – INTANGIBLE ASSETS AND INTELLECTUAL PROPERTY On November 15, 2021, the Company entered into an Asset Purchase Agreement in which the Company purchased certain intellectual property in exchange for 150,000,000 shares of the Company’s common stock and up to $10,000,000 in contingent consideration to be paid at the rate of 15% of all gross revenues received from sales or investment money into the Company, payable on the 15th of the following month, for a period of 60 months. On August 17, 2023, the Company entered into an Agreement to Purchase Technology Platforms in which the Company purchased certain intellectual property in exchange for a two million four hundred thousand dollars ($2,400,000) note payable. The intellectual property that was purchased requires further development prior to the product being finalized and produced so it has been expensed as research and development. The note payable is due within twelve (12) months of the date of the agreement and is included in current liabilities. If the Company has not raised a minimum of ten million dollars ($10,000,000) in sales within twelve (12) months of the agreement date, or a minimum of ten million dollars ($10,000,000) in investment, the seller will extend the payment for a further period of twelve (12) months for a 10% payment of the outstanding balance. The Company received all rights and title to proprietary wound healing technologies platforms and formulas involving the application of wound care protocols to treat all wounds, such as diabetic ulcers, pressure ulcers, burns and surgical wounds. These unique products strategically position the Company to enter and capture a high proportionate market share in the U.S. The Technology Platforms include but are not limited to: A. Proteomic research platforms which include proprietary blends. B. Combination design Techniques C. Patent Pending Proprietary Blends D. Patent Pending Formulas E. Trademarks and all pending Trademarks F. 510K USA FDA, information and Know-how for application G. All Clinical trials, (Right to use) H. CE mark (International) I. Regenerex Library formula incorporated in the Wound Healing Technology. J. Wound Healing Technology QBX K. Synthetic Compositions of Cations derived from botanical material in the ash of Red- Oak Bark. Products: 1. Xcellderma over the counter product. 2. Accelerex, combination product as a drug device. 3. Accelerex in a tube.

NOTES PAYABLE TO SHAREHOLDER

NOTES PAYABLE TO SHAREHOLDER	12 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
NOTES PAYABLE TO SHAREHOLDER	NOTE 7 – NOTES PAYABLE TO SHAREHOLDER During the year ended March 31, 2019, a shareholder of the Company was issued a promissory note in the principal amount of $70,000. The note was reissued on February 19, 2023 in the principal amount of $100,800, which included the original principal plus accrued interest. During the year ended March 31, 2020, a shareholder was issued eight (8) additional promissory notes totaling $214,091. The notes were reissued during the year ended March 31, 2024 in the principal amount of $386,495, which included the original principal plus accrued interest. During the year ended March 31, 2021, a shareholder was issued an additional 23 promissory notes totaling $66,660. The notes were reissued during the year ended March 31, 2023 in the principal amount of $77,283 which included the original principal plus accrued interest. During the year ended March 31, 2022, a shareholder was issued an additional nine (9) promissory notes totaling $73,251. The notes were reissued during the year ended March 31, 2024 in the principal amount of $82,078 which included the original principal plus accrued interest. During the year ended March 31, 2023, a shareholder was issued an additional four (4) notes totaling $37,840. During the year ended March 31, 2024, a shareholder was issued an additional one (1) promissory note in the principal amount of $2,826. These notes are unsecured and bear interest at ten (10) percent per annum with principal and interest due from six to 24 months after the date of issue. Future annual minimum principal only payments for shareholders notes are as follow: Future Minimum Principal Payments On The Notes Payable March 31 2025 2026 Principal $ 475,050 119,114 Aggregate interest expenses were $58,504 and $51,892 during the years ended March 31, 2024 and 2023, which is included in other accrued liabilities at March 31, 2024 and 2023, respectively.

OPERATING LEASES

OPERATING LEASES	12 Months Ended
	Mar. 31, 2024
Operating Leases
OPERATING LEASES	NOTE 8 – OPERATING LEASES On April 1, 2023, the Company entered into an office lease agreement commencing in May 2023 which expires on April 30, 2028. Under this agreement, the monthly rental payments are $1,650 throughout the term of the lease. The Company is required to pay for all utilities used on the premises and has paid a security deposit of $800 which is included in prepaid expenses. During the years ended March 31, 2024 and 2023, the lease cost was $18,150 and $0, respectively and is included in general and administrative expenses in the accompanying financial statements. On June 10, 2023, the Company entered into a plant facility lease agreement with a related party commencing June 9, 2023 which expires on June 30, 2028. Under this agreement, the monthly rental payments are $18,000 throughout the term of the lease excepting the month of June 2023 the rent is $7,920. To commence with production, the plant needs to prepare for FDA inspection which will include inspection of the facility, equipment, and the Company’s procedures. We expect to launch production during the Company’s second quarter of our fiscal year ending March 31, 2025, and will notify the FDA to come into the plant for the inspection at that time. The Company is able to start production while the plant waits for the FDA Inspection. Until the certification is complete, and the Company is in production, the monthly rent is reduced by forty (40%) percent to $10,800. Under this agreement, the Company is also leasing the equipment in the plant facility through five (5) annual rent payments of $10,000, which are due on the 15th day of each June from June 2023 to June 2027. Maturities of lease liabilities for the operating leases as of March 31, 2023, are as follows: Schedule Of Future Minimum Operating Lease Payments Period ending March 31 Office lease Plant Facility Lease Equipment lease Total 2025 $ 19,800 $ 172,800 $ 10,000 $ 202,600 2026 19,800 216,000 10,000 245,800 2027 19,800 216,000 10,000 245,800 2028 19,800 216,000 10,000 245,800 2029 1,650 54,000 — 55,650 Total lease liability $ 80,850 $ 874,800 $ 40,000 $ 995,650 Less imputed interest $ (14,143 ) $ (165,538 ) $ (5,907 ) $ (185,588 ) Total lease liability $ 66,707 $ 709,262 $ 34,093 $ 810,062 As of March 31, 2024, the weighted average remaining lease term was 4.2 years. Lease liabilities are amortized using the effective interest method using a discount rate of 10%. Depreciation of ROU asset is calculated as the difference between the expected straight-line rent expense over the lease term less the accretion on the lease liability. The Company recognizes a right-of-use asset and a lease liability for these operating leases in its Balance Sheet. The office lease and plant facility lease also includes obligations for the Company to pay for other services, including utilities and maintenance. The Company accounts for these services separately. During the years ended March 31, 2024, and 2023 the operating lease cost for the plant was $161,462 and $0, for the equipment $7,377 and $0, and the office $18,150 and $0, respectively and is included in general and administrative expenses in the accompanying financial statements.

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	12 Months Ended
	Mar. 31, 2024
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 9 – STOCKHOLDERS’ DEFICIT The Company has authorized the issuance of 675,000,000 shares of common stock with a par value of $0.001 per share. On August 25, 2022, Irene Getty resigned as Chief Financial Officer of the Company. Irene Getty was a significant shareholder owning more than 10% of the shares outstanding at the time. During the years ended March 31, 2024 and 2023, the Company issued 720,000 and 0 shares, respectively, to board members and consultants for services rendered. Total stock-based compensation expense was $129,600 and $0 during the years ended March 31, 2024 and 2023, respectively, in connection with these issuances based on the fair value of the stock on the respective grant dates. During the years ended March 31, 2024 and 2023, the Company issued 842,000 and 0 warrants to board members and consultants for services rendered with a total grant date fair value of $85,132 and $0, respectively. Total stock-based compensation expense of $82,098 and $0, respectively, was recorded in connection with these awards during the years ended March 31, 2024 and 2023. The remaining stock-based compensation of approximately $3,035 will be recognized over the next three months. The warrants contain an exercise price of $0.33 per share, vesting terms ranging from immediately to June 30, 2024, and expire on dates ranging from July 1, 2029 to April 1, 2030. The warrant fair values were estimated using a Black Scholes model with a 5-year expected term, risk-free interest rate ranging from 4.65% to 5.48%, a dividend yield of 0%, and a volatility of 80.0%. The risk-free interest rate assumptions for options granted is based upon observed interest rates on the United States government securities appropriate for the expected term of the equity awards. As of the date of this valuation, the Company’s stock was not trading. The volatility was calculated based on the historical volatility of comparable public companies. The Company will continue to monitor peer companies and other relevant factors used to measure expected volatility for future equipment award grants, until such time that the Company’s Common Stock has enough market history to use historical volatility. The dividend yield assumption for equity awards granted is based on the Company’s history and expectation of dividend payouts. The Company has never declared or paid any cash dividends on its Common Stock, and the Company does not anticipate paying any cash dividends in the foreseeable future. The closing stock price of the Company’s common stock is not available as the Company’s stock is not trading. As a result, the Board of Directors and management determined the fair value of the common stock to be $0.18 per share based upon an allocation of the recent cash price paid for common stock and warrants during the year ended March 31, 2024. During the year ended March 31, 2024, the Company issued 343,250 shares of common stock with a par value of $0.001 for the price of one ($1) dollar per share for a total of $343,250. Five warrants were issued for each share purchased, for a total of 1,716,250 warrants. The warrants are exercisable at twenty ($0.20) cents and expire from April 2025 through September 2025. During the year ended March 31, 2024, the Company issued 50,000 shares of common stock with a par value of $0.001 for the price of one ($1) dollar per share for a total of $50,000. One warrant was issued for each share purchased for a total of 50,000 warrants. The warrants are exercisable at one dollar ($1.00) and expire January 19, 2026. As of March 31, 2024, 2,608,250 warrants had been issued of which 2,578,214 are vested. None of the warrants have been exercised.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Mar. 31, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 10 – INCOME TAXES Income tax expense differs from the amount that would result from applying the federal income tax rate to earnings before income taxes. Reconciliations of the U.S. federal statutory rate to the actual tax rate are as follows for the years ended March 31, 2024 and 2023: Reconciliation Of The Income Tax Provision 2024 2023 Federal tax benefit at statutory rate 21.0 % 21.0 % Permanent differences (1.3) % 0.00 % Temporary differences Accounts payable and accrued liabilities (0.1) % 7.1 % Other (15.5) % (6.8) % Change in valuation allowance (4.1) % (21.3) % Total provision 0.0 % 0.0 % The composition of the Company’s deferred tax assets as of March 31, 2024 and 2023 is as follows: Deferred Income Tax Assets And Liabilities Asset (Liability) 2024 2023 Other $ 581,500 $ 14,300 Net operating loss carryforwards 464,100 345,800 Valuation allowance (1,045,500 ) (360,100 ) Net deferred tax asset $ — $ — The valuation allowance increased by $685,400 and $29,200 during the years ended March 31, 2024 and 2023 respectively. The Company had a net operating loss carryforward balance of approximately $2,200,000 as of March 31, 2024. The Company’s net operating losses have expiration dates ranging from 2024 to 2039. Net operating loss carryforwards generated in 2018 and later have indefinite carryforward periods. The future utilization of the net operating losses may potentially be impacted by IRS Section 382 limitations as a result of the significant change in ownership resulting from the November 15, 2021 Asset Purchase Agreement discussed in Note 6. The Company’s recognized and unrecognized deferred tax assets related to unused tax losses. A full valuation allowance has been recorded against the potential deferred tax assets associated with all the loss carryforwards as their utilization is not considered “more likely than not” at this time. The Company has recently filed its US federal income tax returns. The Company’s Federal tax filings are subject to audit since 2016. The Company does not have an ongoing IRS examination.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Mar. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 11 – COMMITMENTS AND CONTINGENCIES The Company is not currently involved with and does not have knowledge of any pending or threatened litigation against the Company or any of its officers. See Note 6 for discussion of the $10,000,000 in contingent consideration to be paid in connection with the November 15, 2021 Asset Purchase Agreement. $43,500 and $0 have been paid under this agreement in the years ended March 31, 2024 and 2023, respectively.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Mar. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 – SUBSEQUENT EVENTS Subsequent to March 31, 2024, four (4) promissory notes with a shareholder were reissued in the principal amount of $94,672 which included the original principal of $89,235 plus interest of $5,437. Subsequent to March 31, 2024, four (4) promissory notes with a shareholder were reissued in the principal amount of approximately $37,000 ($49,680 Canadian Funds) which included the original principal of approximately $34,000 ($45,600 Canadian Funds) plus interest of approximately $3,000 ($4,080 Canadian Funds). These notes bear interest at ten (10) percent per annum with principal and interest due from six months after the date of issue ranging from October 11, 2024 to December 5, 2024. Subsequent to March 31, 2024, three (3) promissory notes to related parties were reissued in the principal amount of $100,366 which included the original principal of $95,500 plus interest of $4,866. These notes bear interest at ten (10) percent per annum with the principal and interest due from six months after the date of issue ranging from November 27, 2024 to December 11, 2024.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Emerging Growth Company	Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statement with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Basis of Presentation and Use of Estimates	Basis of Presentation and Use of Estimates These financial statements have been prepared in accordance with U.S. GAAP, which requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could ultimately differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include highly liquid investments with original maturities of three months or less.
Earnings per Share	Earnings per Share Earnings per share is reported in accordance with FASB Accounting Standards Codification (“ASC”) Topic 260 “Earnings per Share” During the year ended March 31, 2024, the Company excluded the outstanding stock warrants from its calculation of earnings per share, as the warrants would be anti-dilutive. As at March 31, 2024 and 2023, the Company had common shares warrants outstanding of 2,608,250 and 0.
Website	Website Expenditures related to the planning and operation of the Company’s website are expensed as incurred. Expenditures related to the website application and infrastructure development are capitalized and amortized over the website’s estimated useful life of three (3) years. Amortization expense for the years ended March 31, 2024 and 2023 was $2,875 and $3,223, respectively.
Furniture and Computer Equipment	Furniture and Computer Equipment Furniture and computer equipment are stated at cost, less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful life of three (3) to five (5) years. Depreciation expense for the years ended March 31, 2024 and 2023 was $1,403 and $197, respectively. Significant betterments are capitalized while purchases under $500 are expensed as incurred.
Right of Use Assets and Lease Liabilities	Right of Use Assets and Lease Liabilities The Company has active operating lease arrangements for office space, production equipment, and production facilities. The Company is required to make fixed minimum rent payments relating to its right to use the underlying leased asset. In accordance with the adoption of ASC 842, the Company recorded right-of-use assets and related lease liabilities for these leases as of March 31, 2024. The Company’s lease agreements do not provide an implicit borrowing rate. Therefore, the Company used a benchmark approach to derive an incremental borrowing rate of 10% to discount each of its lease liabilities based on the remining lease term.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The long-lived assets held and used by the Company are reviewed for impairment annually or whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In the event that facts and circumstances indicate that the carrying amount of any long-lived asset may be impaired, an evaluation of recoverability is performed. There were no impairment losses during the years ended March 31, 2024 and 2023.
Revenue Recognition	Revenue Recognition The Company will record revenue under ASC 606, by 1) identifying the contract with the customer 2) identifying the performance obligations in the contract 3) determining the transaction price, 4) allocating the transaction price to the required performance obligations in the contract, and 5) recognizing revenue when or as the companies satisfies a performance obligation. We expect to generate revenue from home care service providers that are funded by the U.S. Government, State Medicaid Programs, International Health Care Programs, Veteran’s administration, Prison system, Home Health Care Providers, and other applicable Medicare reimbursement models. The Company will defer revenue where the earnings process is not yet complete. To date, no revenue has been generated from the asset acquisition.
Share-Based Payments	Share-Based Payments The Company recognizes the cost of share-based payment awards on a straight-line attribution basis over the requisite employee service period and over the non-employee’s period of providing goods or services, net of estimated forfeitures. Determining the fair value of share-based awards at the measurement date requires judgment, including estimating the expected term that stock options will be outstanding prior to exercise and the associated volatility. The Company estimates the fair value of options granted using the Black-Scholes valuation model. The expected life of the options used in this calculation is the period of time the options are expected to be outstanding. Expected stock price volatility is based on the historical volatility of comparable public companies’ common stock for a period approximating the expected life, and the risk-free interest rate is based on the implied yield available on US Treasury zero-coupon issues approximating the expected life. Judgment is also required in estimating the number of share-based awards that will be forfeited prior to vesting. The fair value of restricted stock awards is based on the fair value of the Company’s common stock on the date of the grant.
Research and Development	Research and Development We incur research and development costs during the process of researching and developing additional technologies purchased and future manufacturing processes. Our research and development costs consist primarily of the purchase of additional intellectual property that we will use in the development of our planned product. We expense these costs as incurred until the resulting product has been completed, tested, and made ready for commercial use.
Income Taxes	Income Taxes Certain income and expense items are accounted for differently for financial reporting and income tax purposes. Deferred income tax assets and liabilities are determined based on the difference between the financial statement and tax bases of assets and liabilities, applying enacted statutory income tax rates in effect for the year in which the differences are expected to reverse. A valuation allowance is established, when necessary, to reduce deferred tax assets to the amount expected to be realized.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants as of the measurement date. Applicable accounting guidance provides an established hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in valuing the asset or liability and are developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the factors that market participants would use in valuing the asset or liability. There are three levels of inputs that may be used to measure fair value: • Level 1 - Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. • Level 2 - Includes other inputs that are directly or indirectly observable in the marketplace. • Level 3 - Unobservable inputs which are supported by little or no market activity. The Company’s financial instruments include accounts payable and accrued compensation. The carrying value of these instruments approximate their fair value because of their short-term nature.
Foreign Currency Translation and Transactions	Foreign Currency Translation and Transactions The financial statements are presented in U.S. dollars. Foreign-denominated monetary assets and liabilities are translated to their U.S. dollar equivalents using foreign exchange rates at the balance sheet date. Revenue and expenses are translated at average rates of exchange during the period. Related translation adjustments are reported as a separate component of stockholders’ equity, whereas gains or losses resulting from foreign currency transactions are included in the results of operations.
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Financial Accounting Standards Board Issues Accounting Standards Updates (“ASU”) to amend the authoritative literature in the Accounting Standards Codification (“ASC”). There have been a number of ASUs to date that amend the original text of the ASC. The Company believes those updates issued to date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to the Company, or (iv) are not expected to have a significant impact on the Company. The following are recent accounting pronouncements which may impact the Company: In December 2023, the Financial Accounting Standards Board issued an Accounting Standards Update (“ASU 2023-09”) amending existing income tax disclosure guidance, primarily requiring more detailed disclosure for income taxes paid and the effective tax rate reconciliation. The ASU is effective for annual reporting periods beginning after December 15, 2024, with early adoption permitted and can be applied on either a prospective or retroactive basis. The Company is currently evaluating this ASU to determine its impact on the Company’s income tax disclosures. In November 2023, the Financial Accounting Standards Board issued an Accounting Standards Update (“ASU 2023-07”) amending existing segment disclosure guidance, primarily requiring quarterly disclosure of significant segment expenses that are regularly provided to the Chief Operating Decision Maker (“CODM”), requiring disclosure of the title and position of the CODM and an explanation of how the CODM uses the reported measures of segment profit or loss in assessing segment performance and deciding how to allocate resources. The ASU is effective for annual reporting periods beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. ASU should be applied on a retroactive basis, to all prior periods presented in the financial statements. The Company is currently evaluating this ASU to determine the impact on the Company’s Segment disclosures. In October 2023, the Financial Accounting Standards Board issued an Accounting Standards Update (“ASU 2023-06”) amending the disclosure or presentation requirements for a variety of Topics. Many of the amendments align the requirements in the Codification with the SEC’s regulations. The ASU is effective on the date on which the SEC removes the related disclosure from Regulation S-X or Regulation S-K, with early adoption prohibited. The Company is currently evaluating this ASU on the Company’s disclosures. In March 2023, the Financial Accounting Standards Board issued an Accounting Standards Update (“ASU 2023-01”) amending guidance for lessees that are party to a lease between entities under common control. The ASU is effective for annual reporting periods beginning after December 15, 2023, with early adoption permitted. It must be applied on a prospective basis. The Company is currently evaluating this ASU to determine its impact on the Company’s lease and related party disclosures. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances. Management believes those updates issued-to-date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to the Company, or (iv) are not expected to have a significant impact on the Company.

ACCRUED LIABILITIES (Tables)

ACCRUED LIABILITIES (Tables)	12 Months Ended
	Mar. 31, 2024
Payables and Accruals [Abstract]
Schedule of Accrued Liabilities	Schedule of Accrued Liabilities March 31, 2024 March 31, 2023 Salaries and benefits payable $ 482,000 $ 212,000 Payroll taxes payable 29,847 9,192 Total accrued compensation $ 511,847 $ 221,192
Schedule of Other Accrued Liabilities	Schedule of Other Accrued Liabilities March 31, 2024 March 31, 2023 Accrued other $ 12,375 $ 4,800 Accrued administration expenses — 9,744 Accrued asset purchase agreement liability 15,488 — Accrued interest 69,388 111,243 Total accrued liabilities $ 97,251 $ 125,787

NOTES PAYABLE TO SHAREHOLDER (T

NOTES PAYABLE TO SHAREHOLDER (Tables)	12 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
Future Minimum Principal Payments On The Notes Payable	Future Minimum Principal Payments On The Notes Payable March 31 2025 2026 Principal $ 475,050 119,114

OPERATING LEASES (Tables)

OPERATING LEASES (Tables)	12 Months Ended
	Mar. 31, 2024
Operating Leases
Schedule Of Future Minimum Operating Lease Payments	Schedule Of Future Minimum Operating Lease Payments Period ending March 31 Office lease Plant Facility Lease Equipment lease Total 2025 $ 19,800 $ 172,800 $ 10,000 $ 202,600 2026 19,800 216,000 10,000 245,800 2027 19,800 216,000 10,000 245,800 2028 19,800 216,000 10,000 245,800 2029 1,650 54,000 — 55,650 Total lease liability $ 80,850 $ 874,800 $ 40,000 $ 995,650 Less imputed interest $ (14,143 ) $ (165,538 ) $ (5,907 ) $ (185,588 ) Total lease liability $ 66,707 $ 709,262 $ 34,093 $ 810,062

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Mar. 31, 2024
Income Tax Disclosure [Abstract]
Reconciliation Of The Income Tax Provision	Reconciliation Of The Income Tax Provision 2024 2023 Federal tax benefit at statutory rate 21.0 % 21.0 % Permanent differences (1.3) % 0.00 % Temporary differences Accounts payable and accrued liabilities (0.1) % 7.1 % Other (15.5) % (6.8) % Change in valuation allowance (4.1) % (21.3) % Total provision 0.0 % 0.0 %
Deferred Income Tax Assets And Liabilities	Deferred Income Tax Assets And Liabilities Asset (Liability) 2024 2023 Other $ 581,500 $ 14,300 Net operating loss carryforwards 464,100 345,800 Valuation allowance (1,045,500 ) (360,100 ) Net deferred tax asset $ — $ —

NATURE OF OPERATIONS (Details N

NATURE OF OPERATIONS (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Nov. 15, 2022
Entity Incorporation, Date of Incorporation	Nov. 18, 2005
Asset Acquisition, Contingent Consideration, Liability		$ 10,000,000
Purchase Intellectual Property [Member]
Shares, Issued		150,000,000

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative)	Mar. 31, 2024 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
[custom:CurrentLiabilitiesInExcessOfCurrentAssets-0]	$ 3,840,450

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Property, Plant and Equipment [Line Items]
Finite-Lived Intangible Asset, Useful Life	3 years
Amortization of Intangible Assets	$ 2,875	$ 3,223
Other Depreciation and Amortization	$ 1,403	197
Lessee, Finance Lease, Discount Rate	10%
Impairment, Long-Lived Asset, Held-for-Use	$ 0	$ 0
Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years

Schedule of Accrued Liabilities

Schedule of Accrued Liabilities (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Payables and Accruals [Abstract]
Salaries and benefits payable	$ 482,000	$ 212,000
Payroll taxes payable	29,847	9,192
Total accrued compensation	$ 511,847	$ 221,192

Schedule of Other Accrued Liabi

Schedule of Other Accrued Liabilities (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Payables and Accruals [Abstract]
Accrued other	$ 12,375	$ 4,800
Accrued administration expenses		9,744
Accrued asset purchase agreement liability	15,488
Accrued interest	69,388	111,243
Total accrued liabilities	$ 97,251	$ 125,787

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Related Party Transaction [Line Items]
Related Party Transaction, Rate	10%
[custom:RelatedPartyAdvances-0]	$ 3,690	$ 131,887
Interest Expense	80,638	66,788
Notes Payable, Current	2,400,000
Notes Payable	119,114	314,704
Repayments of Debt	47,500	2,500
Interest Expense, Debt	4,934	1,725
C E Oand C F O Advances [Member]
Related Party Transaction [Line Items]
Notes Payable, Current	3,490	200
Notes Payable	$ 3,690	131,887
Long-Term Debt, Description	unsecured, non-interest bearing and due on demand
C E Oand C F O Advanced For Operating Expenses [Member]
Related Party Transaction [Line Items]
Debt Instrument, Face Amount	$ 120,000	40,500
Debt Instrument, Interest Rate, Stated Percentage	10%
Related Party Notes [Member]
Related Party Transaction [Line Items]
Notes Payable	$ 110,500	38,000
Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Notes and Loans Payable	131,687
[custom:RelatedPartyAdvances-0]	52,545
Affiliates [Member]
Related Party Transaction [Line Items]
Interest Expense	$ 17,167	$ 13,171

INTANGIBLE ASSETS AND INTELLE_2

INTANGIBLE ASSETS AND INTELLECTUAL PROPERTY (Details Narrative)	1 Months Ended
	Nov. 15, 2021 shares
Goodwill and Intangible Assets Disclosure [Abstract]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	150,000,000
Business Combination, Contingent Consideration Arrangements, Description	and up to $10,000,000 in contingent consideration to be paid at the rate of 15% of all gross revenues received from sales or investment money into the Company, payable on the 15th of the following month, for a period of 60 months.

Future Minimum Principal Paymen

Future Minimum Principal Payments On The Notes Payable (Details) - USD ($)	Mar. 31, 2026	Mar. 31, 2025
Debt Disclosure [Abstract]
Principal	$ 119,114	$ 475,050

NOTES PAYABLE TO SHAREHOLDER (D

NOTES PAYABLE TO SHAREHOLDER (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Short-Term Debt [Line Items]
Accounts Payable, Interest-Bearing	$ 58,504	$ 51,892
Promissory Notes 2019 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face Amount						$ 70,000
Debt Instrument, Repurchase Date						Feb. 19, 2023
Debt Instrument, Repurchase Amount						$ 100,800
Promissory Notes 2020 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face Amount					$ 214,091
Debt Instrument, Repurchase Amount					$ 386,495
Debt Instrument, Description					issued eight (8) additional promissory notes
Promissory Notes 2021 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face Amount				$ 66,660
Debt Instrument, Repurchase Amount				$ 77,283
Debt Instrument, Description				issued an additional 23 promissory notes
Promissory Notes 2022 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face Amount			$ 73,251
Debt Instrument, Repurchase Amount			$ 82,078
Debt Instrument, Description			issued an additional nine (9) promissory notes
Promissory Notes 2023 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face Amount		$ 37,840
Debt Instrument, Description		issued an additional four (4) notes
Promissory Notes 2024 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face Amount	$ 2,826
Debt Instrument, Description	issued an additional one (1) promissory note
Debt Instrument, Interest Rate, Stated Percentage	10%
Debt Instrument, Maturity Date, Description	due from six to 24 months after the date of issue

Schedule Of Future Minimum Oper

Schedule Of Future Minimum Operating Lease Payments (Details)	Mar. 31, 2024 USD ($)
Office Lease [Member]
2025	$ 19,800
2026	19,800
2027	19,800
2028	19,800
2029	1,650
Total lease liability	80,850
Less imputed interest	(14,143)
Total lease liability	66,707
Plant Facility Lease [Member]
2025	172,800
2026	216,000
2027	216,000
2028	216,000
2029	54,000
Total lease liability	874,800
Less imputed interest	(165,538)
Total lease liability	709,262
Equipment Lease [Member]
2025	10,000
2026	10,000
2027	10,000
2028	10,000
2029
Total lease liability	40,000
Less imputed interest	(5,907)
Total lease liability	34,093
Total Lease Liability [Member]
2025	202,600
2026	245,800
2027	245,800
2028	245,800
2029	55,650
Total lease liability	995,650
Less imputed interest	(185,588)
Total lease liability	$ 810,062

OPERATING LEASES (Details Narra

OPERATING LEASES (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Jun. 30, 2023
Lessee, Lease, Description [Line Items]
Prepaid Expense, Current	$ 2,540
Operating Lease, Expense	$ 18,150	0
Lessee, Operating Lease, Description	On June 10, 2023, the Company entered into a plant facility lease agreement with a related party commencing June 9, 2023 which expires on June 30, 2028.  Under this agreement, the monthly rental payments are $18,000 throughout the term of the lease excepting the month of June 2023 the rent is $7,920.  To commence with production, the plant needs to prepare for FDA inspection which will include inspection of the facility, equipment, and the Company’s procedures.  We expect to launch production during the Company’s second quarter of our fiscal year ending March 31, 2025, and will notify the FDA to come into the plant for the inspection at that time.  The Company is able to start production while the plant waits for the FDA Inspection.  Until the certification is complete, and the Company is in production, the monthly rent is reduced by forty (40%) percent to $10,800. Under this agreement, the Company is also leasing the equipment in the plant facility through five (5) annual rent payments of $10,000, which are due on the 15th day of each June from June 2023 to June 2027.
Office Lease [Member]
Lessee, Lease, Description [Line Items]
Operating Lease, Cost	$ 18,150	0
Office Lease [Member] | Monthly Rental Payments [Member]
Lessee, Lease, Description [Line Items]
Operating Leases, Future Minimum Payments Due	1,650
Office Lease [Member] | Security Deposit [Member]
Lessee, Lease, Description [Line Items]
Prepaid Expense, Current	800
Plant Facility [Member]
Lessee, Lease, Description [Line Items]
Capital Lease Obligations, Current			$ 7,920
Plant Facility [Member] | Monthly Rental Payments [Member]
Lessee, Lease, Description [Line Items]
Operating Leases, Future Minimum Payments Due	18,000
Plant Lease [Member]
Lessee, Lease, Description [Line Items]
Operating Lease, Cost	161,462	0
Equipment Lease [Member]
Lessee, Lease, Description [Line Items]
Operating Lease, Cost	$ 7,377	$ 0

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Common Stock, Shares Authorized	675,000,000	675,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Stock Issued During Period, Shares, Issued for Services	720,000
Share-Based Payment Arrangement, Noncash Expense	$ 211,698
Class of Warrant or Right, Outstanding	2,608,250
Stock Issued During Period, Shares, New Issues	393,250
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period	2,578,214
Stock Issuance 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Common Stock, Par or Stated Value Per Share	$ 0.001
Stock Issued During Period, Shares, New Issues	343,250
Stock Issued During Period, Value, New Issues	$ 343,250
Temporary Equity, Contract Terms	Five warrants were issued for each share purchased, for a total of 1,716,250 warrants.  The warrants are exercisable at twenty ($0.20) cents and expire from April 2025 through September 2025.
Stock Issuance 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Common Stock, Par or Stated Value Per Share	$ 0.001
Stock Issued During Period, Shares, New Issues	50,000
Stock Issued During Period, Value, New Issues	$ 50,000
Temporary Equity, Contract Terms	One warrant was issued for each share purchased for a total of 50,000 warrants.  The warrants are exercisable at one dollar ($1.00) and expire January 19, 2026.
Board Members And Consultants [Member] | Services Rendered [Member]
Defined Benefit Plan Disclosure [Line Items]
Stock Issued During Period, Shares, Issued for Services	720,000	0
Share-Based Payment Arrangement, Noncash Expense	$ 129,600	$ 0
Class of Warrant or Right, Outstanding	842,000	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value	$ 85,132	$ 0
[custom:StockBasedCompensationUnrecognizedCompensationCost-0]	$ 82,098	$ 0
Board Members And Consultants [Member] | Services Rendered [Member] | Warrants [Member]
Defined Benefit Plan Disclosure [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price	$ 0.33

Reconciliation Of The Income Ta

Reconciliation Of The Income Tax Provision (Details)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Federal tax benefit at statutory rate	21%	21%
Permanent differences	(1.30%)	0%
Accounts payable and accrued liabilities	(0.10%)	7.10%
Other	(15.50%)	(6.80%)
Change in valuation allowance	(4.10%)	(21.30%)
Total provision	0%	0%

Deferred Income Tax Assets And

Deferred Income Tax Assets And Liabilities (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Other	$ 581,500	$ 14,300
Net operating loss carryforwards	464,100	345,800
Valuation allowance	(1,045,500)	(360,100)
Net deferred tax asset

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 685,400	$ 29,200
Operating Loss Carryforwards, Valuation Allowance	$ 2,200,000
Minimum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
[custom:OperatingLossCarryforwardsExpirationDateYear]	2024
Maximum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
[custom:OperatingLossCarryforwardsExpirationDateYear]	2039

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Nov. 15, 2022
Assets Sold under Agreements to Repurchase [Line Items]
Asset Acquisition, Contingent Consideration, Liability			$ 10,000,000
General and Administrative Expense	$ 1,065,825	$ 96,171
Chief Executive Officer And Chief Financial Officer [Member]
Assets Sold under Agreements to Repurchase [Line Items]
General and Administrative Expense	$ 43,500	$ 0

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - USD ($)	1 Months Ended
	Apr. 30, 2024	Apr. 01, 2024
Reissued Notes 1 [Member]
Subsequent Event [Line Items]
Debt Instrument, Repurchase Amount		$ 94,672
Debt Instrument, Face Amount		89,235
Debt Instrument, Increase, Accrued Interest	$ 5,437
Reissued Notes 2 [Member]
Subsequent Event [Line Items]
Debt Instrument, Repurchase Amount		37,000
Debt Instrument, Face Amount		$ 34,000
Debt Instrument, Increase, Accrued Interest	$ 3,000
Reissued Notes [Member]
Subsequent Event [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		10%
Debt Instrument, Maturity Date Range, Start	Oct. 11, 2024
Debt Instrument, Maturity Date Range, End	Dec. 05, 2024
Reissued Notes 3 [Member]
Subsequent Event [Line Items]
Debt Instrument, Repurchase Amount		$ 100,366
Debt Instrument, Face Amount		$ 95,500
Debt Instrument, Increase, Accrued Interest	$ 4,866
Debt Instrument, Interest Rate, Stated Percentage		10%
Debt Instrument, Maturity Date Range, Start	Nov. 27, 2024
Debt Instrument, Maturity Date Range, End	Dec. 11, 2024